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[Cites 9, Cited by 0]

Delhi High Court

Ruchir Agrawal vs Public Enterprises Selection Board & ... on 1 September, 2023

Author: Satish Chandra Sharma

Bench: Chief Justice, Sanjeev Narula

                          $~
                          *      IN THE HIGH COURT OF DELHI AT NEW DELHI

                          +                                             Date of Decision: 01.09.2023

                          %      LPA 616/2023 and CAV 448/2023, C.M. Nos.                45250/2023,
                                 45251/2023 & 45252/2023
                                 RUCHIR AGRAWAL                                  ..... Appellant
                                             Through:           Mr. Gagan Gupta and Ms. Yashi
                                                                Agrawal, Advocates.
                                          versus
                                 PUBLIC ENTERPRISES SELECTION BOARD
                                 & ORS.                                     ..... Respondent
                                                 Through: Ms. Manisha Agrawal Narain, CGSC
                                                          with Mr. Sandeep Singh Somaria, Ms.
                                                          Shivangi Gumber and Ms. Khushi
                                                          Mangla, Advocates for Respondent
                                                          No.1/ PESB.
                                                          Mr. S. Sirish Kumar and Mr. Nirbhay
                                                          N. Singh, Advocates for Respondent
                                                          No.2.
                                                          Mr. Vinayak Mehrotra and Mr.
                                                          Saurav Rajurkar, Advocates for
                                                          Respondent No.4.
                                                          Mr. Rohan Thawani, Mr. Pratul
                                                          Pratap Singh and Ms. S. Ambica,
                                                          Advocates for Respondent No.5.
                                 CORAM:
                                 HON'BLE THE CHIEF JUSTICE
                                 HON'BLE MR. JUSTICE SANJEEV NARULA

                          SATISH CHANDRA SHARMA, CJ. (ORAL)

                          1.     The present LPA is arising out of an order dated 24.08.2023 passed by
                          the learned Single Judge in W.P.(C) No. 3259/2023 titled Ruchir Agrawal
                          Vs. Public Enterprises Selection Board & Ors.


                          LPA 616/2023                                                       Page 1 of 42
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ROHELLA
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   2.          The facts of the case reveal that the Appellant before this Court was
  serving as an employee at Indian Oil Corporation Limited ("Respondent
  No. 2" or "IOCL") on the post of Chief General Manager (Corporate
  Finance & Treasury) which is a post below Board Level, since 21.07.2021.
  He filed the underlying writ petition being aggrieved by the advertisement
  dated 25.11.2022 issued by the Public Enterprises Selection Board
  ("Respondent No. 1" or "PESB") inviting applications for the post of
  Director (Finance) in IOCL. The advertisement provided preference to
  persons who were qualified Chartered Accountants over those who were
  qualified Cost Accountants.

  3.          The facts further reveal that the Appellant started his career in the
  IOCL in 1994 and as stated has worked with sincerity devotion at the
  company. He states he has contributed in major decisions which affect the
  functioning of IOCL with loyalty and sincerity.

  4.          The Appellant who was eligible for appointment to the post of
  Director (Finance) came up with a case before this court vide the underlying
  writ petition, stating that the eligibility criteria for appointment of Director
  (Finance) prior to 19.08.2021 provided that a candidate who possess the
  qualification of being a Chartered Accountant or Cost Accountant or a full
  time MBA/PGDM Courses with good academic record from a recognized
  University/Institution besides holding other qualification also including
  experience, would be eligible to be appointed to the post of Director
  (Finance).

  5.          The Appellant contended that prior to 19.08.2021, the qualification of


  LPA 616/2023                                                             Page 2 of 42
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ROHELLA
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                           Chartered Accountant and Cost Accountant were treated at par. However,
                          an internal meeting took place on 19.08.2021 by the members of the PESB
                          for discussing the qualifications required for appointment to the post of
                          Director (Finance). In the said meeting the qualification criteria for the post
                          was discussed at length and the committee arrived at a conclusion that
                          preference would be given to Chartered Accountants over and above the
                          Cost Accountants. The Petitioner further contended that based upon the
                          recommendations of the PESB, an advertisement was issued on 25.11.2022,
                          and in the qualification clause therein, it was categorically mentioned that
                          persons who are Chartered Accounts shall be given preference for
                          appointment to the post.

                          6.     The Appellant further stated that after holding an internal meeting, the
                          vacancy qua the appointment of Director (Finance) was advertised as stated
                          earlier and the Appellant being aggrieved by the decision taken in the
                          meeting submitted various representations and protested the alleged
                          arbitrary and illegal decision of the PESB. However, at the same time, the
                          Appellant preferred a writ petition before this Court challenging the
                          advertisement and his exclusion from the shortlisted candidates from the
                          post of Director (Finance).

                          7.     During the pendency of the writ petition, by an interim order dated
                          22.03.2023, the Learned Single Judge directed the Respondents to permit the
                          Petitioner/Appellant herein to appear in the interview process which was
                          scheduled on 24.03.2023 for the post of Director (Finance), even though the
                          Appellant was not shortlisted. However, the said order made it clear that the
                          Appellant's participation in the interview was subject to the final outcome of

                          LPA 616/2023                                                         Page 3 of 42
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   the writ petition. The Appellant did appear in the process of interview and
  the PESB was directed to keep the result of the interview in a sealed cover.

  8.          The learned Single Judge vide interim order dated 25.05.2023
  permitted the Respondents to open the aforesaid seal cover and the result in
  the sealed covered revealed that the Appellant herein was not selected for
  the post in question. Meaning thereby, in spite of the fact that the
  qualifications prescribed for the post of were providing preference to the
  Chartered Accountant, and the Appellant was not a shortlisted candidate, on
  account of an interim order in his case, he was considered for merit and he
  was not able to find a berth in the selected list.

  9.          The learned Single Judge dismissed the writ petition. The operative
  paragraphs i.e., Paragraph Nos. 65 to 76 of the judgment passed by the
  learned Single Judge read as under:

              "65. Having dealt with both the issues in the earlier
              paragraphs, it is crystal clear that the petitioner cannot be
              granted the relief. However, he has relied upon the decision of
              the Coordinate bench of this Court in Geeta Sharma v. Public
              Enterprises Selection Board & Anr (Supra) and vehemently
              argued that the said case deals with the similar issues and can
              be relied upon by this Court to allow the prayer sought by the
              petitioner. Therefore, it is pertinent to analyse whether the
              decision given by the Coordinate bench in the said case is
              binding on the cases dealing with the similar issues and if the
              said case be held as the settled position of law with regards to
              the preference given to the Chartered Accountants. In the
              aforesaid case, this Court interpreted a similar advertisement
              preferring Chartered Accountants over Cost Accountants for
              the post of Director (Finance) in a CPSE and held that the
              preference given to the Chartered Accountants cannot be read
              alone while ignoring the other factors. The relevant paragraphs

  LPA 616/2023                                                             Page 4 of 42
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                                  of the said judgment are reproduced herein:
                                         "18. Learned counsel for the petitioner has vehemently
                                         urged that the phrase „preference would be given to
                                         Chartered Accountant‟ as used in the advertisement,
                                         cannot imply that all other factors, including the post on
                                         which the applicant is presently working as also his/her
                                         payscale, must be ignored. On the other hand, learned
                                         counsel for respondent nos. 1 and 3 have urged that
                                         once, sufficient number of Chartered Accountants were
                                         available in the external category, from which category
                                         only two candidates were required to be shortlisted, the
                                         respondents were justified in giving preference to the two
                                         Chartered Accountants, who have been placed at serial
                                         nos. 6 and 7, even though they are drawing lower
                                         payscale vis-à-vis the petitioner, who is admittedly not a
                                         Chartered Accountant. The short question before this
                                         Court, therefore, is as to what is the implication of the
                                         term „preference‟ as used in the advertisement. Does it
                                         imply that every applicant who is a Chartered
                                         Accountant will be given preference vis-à-vis a
                                         nonchartered accountant, irrespective of the post held, or
                                         the payscale drawn by the applicant?
                                         19. Having given my thoughtful consideration to this
                                         issue, I am of the opinion that, while determining what
                                         the term „preference‟ as used in the advertisement
                                         would mean, it would be also necessary to consider the
                                         guidelines issued by the respondent no. 1 itself for
                                         determining the inter-se seniority of the applicants in the
                                         same pay scale for purposes of shortlisting. I may,
                                         therefore, now refer to the PESB guidelines regarding
                                         Board Level Appointments in CPSEs. The relevant
                                         extract of the PESB guidelines titled as "Revision of
                                         policy of determination of inter-se seniority amongst
                                         candidates of sectoral and external category of CPSE",
                                         reads as under:
                                         "Revision of policy of determination of inter-se seniority
                                         amongst candidates of sectoral and external category of

                          LPA 616/2023                                                           Page 5 of 42
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                           CPSE
                          The practice in the PESB for determining inter-se
                          seniority of the applicants in the same pay scale for the
                          purposes of shortlisting in external and sectoral
                          categories of CPSEs that amongst eligible candidates
                          under each category, preference is given to number of
                          years of working in a higher pay scale. After reviewing
                          this practice, with effect from 31.05.2017, the following
                          practice was adopted:
                                 a. Preference will be given to applicants holding a
                                 higher pay-scale.
                                 b. If pay scale of the applicants is same then -
                                 (i) Board level applicants will be given preference
                                 over applicants who are below the Board level.
                                 (ii) If two Board level applicants are holding the
                                 same pay scale then Chairman/CMD/MD would
                                 get preference over the Director. The inter-se-
                                 seniority      between      two      or      more
                                 Chairman/CMD/MD or two or more Directors will
                                 be determined with respect to date of holding the
                                 same pay scale.
                                 c. Similarly, if pay scale of two or more applicants
                                 is same then applicants working just below the
                                 Board (e.g. Executive Director in a schedule „A‟
                                 CPSE) would get preference over the applicants
                                 working at other levels. If two just below Board
                                 level executives are holding the same pay scale
                                 then inter-se seniority will be determined with
                                 respect to date of holding the same pay scale.
                                 d. The inter-se seniority of below the Board level
                                 executive holding same pay scale would continue
                                 to be determined with respect to date of holding
                                 the same pay scale.
                          2. The policy (para c above) was put in place to give


  LPA 616/2023                                                                      Page 6 of 42
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                                          preference to senior-most candidates in the below Board
                                         level but while implementing the provision, it has been
                                         observed that information of candidates working at ranks
                                         just below the Board is not available with the PESB as
                                         also that ranks at below Board varies from CPSEs to
                                         CPSEs. Difficulties are also being encountered in
                                         receiving timely and accurate information in this regard
                                         from CPSEs leading to delays and ambiguity in
                                         shortlisting.
                                         3. The policy regarding determination of the inter-se
                                         seniority of the applicants for the purpose of shortlisting
                                         of executives holding the same pay scale in the
                                         sectoral/external category have now been revisited and it
                                         was decided that-
                                               a. Preference will be given to applicants holding a
                                               higher pay-scale.
                                               b. If pay scale of the applicants is same then -
                                               (ii) Board level applicants will be given preference
                                               over applicants who are below the Board level.
                                               (ii) If two Board level applicants are holding the
                                               same pay scale then Chairman/CMD/MD would
                                               get preference over the Director. The inter-se-
                                               seniority      between      two      or      more
                                               Chairman/CMD/MD or two or more Directors will
                                               be determined with respect to date of holding the
                                               same pay scale.
                                               c. The inter-se seniority of below the Board level
                                               executive holding same pay scale would continue
                                               to be determined with respect to date of holding
                                               the same pay scale. If date of holding pay scale is
                                               same, then the inter-se seniority will be determined
                                               w.r.t. date of birth i.e. older getting preference
                                               over the younger applicant."
                                         20. A perusal of paragraph „a‟ of the aforesaid guideline
                                         clearly shows that preference has to be given to the

                          LPA 616/2023                                                            Page 7 of 42
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                           applicants drawing a higher pay scale. Similarly,
                          paragraph „b (i)‟ of these guidelines clearly prescribes
                          that, if payscale of the applicants under consideration is
                          same, then Board level applicants will be given
                          preference over the applicants who are below the Board
                          level. Thus, these guidelines also envisage granting of
                          preference to applicants in certain situations. Firstly,
                          preference is to be given to candidates having higher pay
                          scale and, secondly, preference is to be given to board
                          level applicants vis-à-vis applicants who are below the
                          board level.
                          21. In the present case, it is undisputed that the petitioner
                          is not only drawing the payscale of Rs. 1,60,000/- to Rs.
                          2,90,000/- which is higher than the payscale of both the
                          other candidates in the external category, who are
                          drawing the pay scale of Rs. 1,20,000/- to Rs. 2,80,000/-.
                          It is also admitted that, while the petitioner is holding a
                          Board level post of Director in a Schedule-B CPSE, the
                          two shortlisted candidates in the external category are
                          working as General Managers, one in the Noida Metro
                          Rail Corporation Limited, and the other in Electronics
                          Corporation of India Ltd. Thus, if the preference as
                          envisaged in the guidelines, which the respondents do not
                          deny are equally applicable for shortlisting of candidates
                          for the post of Member (Finance) in respondent no. 2,
                          are applied to the present case, it is evident that the
                          petitioner was entitled to get preference not only by the
                          virtue of her higher payscale, but also by virtue of her
                          holding a Board level position since August 2018.
                          22. In the light of this position, while candidates at serial
                          nos. 6 & 7 of the impugned list of shortlisted candidates
                          may be entitled to get preference on account of their
                          qualifications, the petitioner was clearly entitled to get
                          preference on two counts, one on account of her higher
                          payscale, and the other on account of her Board level
                          position, as the other two candidates are admittedly
                          holding the post of a General Manager in two other


  LPA 616/2023                                                                      Page 8 of 42
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                                          CPSEs. When these aspects are cumulatively considered,
                                         the only plausible interpretation which can be given to
                                         the term „preference would be given to Chartered
                                         Accountant‟ must be read to imply "an added
                                         advantage". The „preference would be given to a
                                         Chartered Accountant‟ could not be read in such a
                                         manner to ignore the higher payscale and the Board level
                                         position of the petitioner, which position the other
                                         candidates do not hold. I, therefore, find merit in Mr.
                                         Mehta's submission that the question of giving preference
                                         to candidates at serial nos. 6 & 7, who are Chartered
                                         Accountants, would arise only if they were otherwise
                                         equally placed as the petitioner in all other aspects.
                                         Once, the petitioner in terms of PESB guideline, was
                                         entitled to get preference not only on account of her
                                         higher payscale, but also on account of her Board
                                         position, these two candidates could not be allowed to
                                         steal a march over her and that too, by excluding her
                                         even from the interview for the selection process.
                                         23. In my considered view, the respondent nos. 1 and 3
                                         have clearly misinterpreted the clause envisaging
                                         preference to be given to Chartered Accountants, as laid
                                         down in the advertisement, by ignoring all other relevant
                                         and material factors. The petitioner is a highly qualified
                                         professional who has been holding a Board level position
                                         since August 2018 in a scheduled-B CPSE, and she also
                                         holds a doctorate degree. It will indeed be a travesty of
                                         justice if she is altogether excluded even from
                                         consideration for selection for the post of Member
                                         (Finance) in respondent no. 2, and that too by giving
                                         preference over her to two „below Board level officers‟ in
                                         the impugned list under the external category."
                                 66. On perusal of the aforesaid paragraphs, it is clear that the
                                 petitioner in the aforesaid case was Director (finance) in
                                 another CPSE and was ignored despite the fact that the other
                                 selected candidates were below board level employees. While
                                 interpreting the preference clause in that case, the coordinate


                          LPA 616/2023                                                          Page 9 of 42
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               bench of this Court had relied upon the internal meeting
              decision dated 31st January, 2018 whereby it was decided by
              the committee to prefer board level employees while filling up
              vacancies to be taken by the external and sectoral candidates.
              67. At this stage, it is established that the aforesaid case relied
              upon by the petitioner revolves around different circumstances
              all together and there exist stark differences in both the cases.
              Firstly, the above reproduced judgment is related to vacancy
              for external candidates and nowhere discusses the aspect of
              vacancies arising for the internal candidates in the
              organizations. Secondly, the petitioner in the referred case was
              a board level employee drawing a salary similar to the grade
              pay of the post for which she had applied. However, in the
              instant case, the petitioner is a below board level employee.
              68. In the instant petition, it is clear that the issue is limited to
              the vacant position for insiders. The petitioner applied for the
              said position in the internal vacancy and not the external one.
              Furthermore, it is placed on record that there are 7 eligible
              candidates above him against 6 slots allotted under internal
              category and there are 2 non-chartered accountant candidates
              senior to the petitioner. Thus, the petitioner cannot rely upon
              the judgment given in context of external vacancy arising in the
              CPSEs.
              69. At last, it is pertinent to mention that even though the
              petitioner‟s plight is regarding the qualification clause of the
              said advertisement/JD, he still chose to apply for the vacant
              position but challenged the preference clause only after not
              getting shortlisted in the interviews.
              70. This Court vide interim order dated 25th May, 2023,
              allowed the petitioner to appear for the interview, but the
              petitioner was not selected for the further process. Therefore, it
              can be said that earlier, the petitioner had conveniently ignored
              the preference clause but decided to challenge the same after
              non-selection for the said post. The judicial dicta related to the
              similar issue is amply clear. In the case of Om Prakash Shukla
              v. Akhilesh Kumar Shukla, 1986 Supp SCC 285, the Hon‟ble


  LPA 616/2023                                                                 Page 10 of 42
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                                  Supreme Court has dealt with the issue in following manner:
                                         "24. Moreover, this is a case where the petitioner in the
                                         writ petition should not have been granted any relief. He
                                         had appeared for the examination without protest. He
                                         filed the petition only after he had perhaps realised that
                                         he would not succeed in the examination. The High Court
                                         itself has observed that the setting aside of the results of
                                         examinations held in the other districts would cause
                                         hardship to the candidates who had appeared there. The
                                         same yardstick should have been applied to the
                                         candidates in the district of Kanpur also. They were not
                                         responsible for the conduct of the examination."
                                 71. In Madan Lal v. State of J&K, (1995) 3 SCC 486, the
                                 Hon‟ble Supreme Court discussed the issue of selection process
                                 challenged by the parties once they fail in getting selected for
                                 the vacant posts and held as follows:
                                         "9. Before dealing with this contention, we must keep in
                                         view the salient fact that the petitioners as well as the
                                         contesting successful candidates being respondents
                                         concerned herein, were all found eligible in the light of
                                         marks obtained in the written test, to be eligible to be
                                         called for oral interview. Up to this stage there is no
                                         dispute between the parties. The petitioners also
                                         appeared at the oral interview conducted by the
                                         Members concerned of the Commission who interviewed
                                         the petitioners as well as the contesting respondents
                                         concerned. Thus the petitioners took a chance to get
                                         themselves selected at the said oral interview. Only
                                         because they did not find themselves to have emerged
                                         successful as a result of their combined performance
                                         both at written test and oral interview, they have filed
                                         this petition. It is now well settled that if a candidate
                                         takes a calculated chance and appears at the interview,
                                         then, only because the result of the interview is not
                                         palatable to him, he cannot turn round and subsequently
                                         contend that the process of interview was unfair or the
                                         Selection Committee was not properly constituted. In the

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                           case of Om Prakash Shukla v. Akhilesh Kumar Shukla
                          [1986 Supp SCC 285: 1986 SCC (L&S) 644 : AIR 1986
                          SC 1043] it has been clearly laid down by a Bench of
                          three learned Judges of this Court that when the
                          petitioner appeared at the examination without protest
                          and when he found that he would not succeed in
                          examination he filed a petition challenging the said
                          examination, the High Court should not have granted any
                          relief to such a petitioner."
              72. On perusal of the aforesaid cases, it is amply clear that the
              parties cannot impugn the rules of the game where they had
              already chosen to take the fair chance by applying to the said
              vacant position. Therefore, it is crystal clear that the petitioner
              took a fair chance by applying for the position and has
              approached this Court when he failed to get appointed.
              73. Therefore, in light of the application of the settled principle
              of law as enunciated in the above discussed cases, it is made
              out that the petitioner did not come to this Court with clean
              hands, rather only preferred the instant petition when his
              application was rejected by the respondents.
              74. Furthermore, this Court vide interim order dated 25th May,
              2023 had allowed the petitioner to appear for the interview, but
              the petitioner was still not selected for the said position.
              Therefore, the petitioner cannot be granted relief and appointed
              to the post as the principle of estoppel is attracted which
              precludes the petitioner from questioning the selection process.
              CONCLUSION
              75. The foregoing paragraphs clearly establishes the case in
              favour of the respondents. Firstly, the respondent Body has not
              violated the fundamental right of the petitioner by creating
              separate classification for better qualification. Secondly, even
              though the scope of issuance of mandamus under Article 226 of
              the Constitution of India is wide, the same cannot be issued to
              grant a relief not prayed by the petitioners. Thirdly, it is a well
              settled principle that the respondent Body being an expert
              committee need not be questioned on the aspects of decision

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                                  taken, rather can only be reconstituted or looked into whenever
                                 there is material irregularity with the decision or constitution of
                                 the said expert committee. At last, the judgment relied upon by
                                 the petitioner cannot be relied upon for deciding the instant
                                 case as the facts and circumstances of both the cases are
                                 materially different and the said referred judgment does not
                                 hold binding value of any nature in the present case.
                                 76. The CPSEs are entrusted to work efficiently and generate
                                 profits for the government. For the same, the respondent Body
                                 needs to appoint better qualified candidates to run and oversee
                                 the operations of the said entities. Therefore, in view of the
                                 above said discussion on facts as well as law, this Court does
                                 not find any cogent reasons for granting relief to the
                                 petitioner."
                          10.    Learned Counsel for the Appellant has vehemently argued before this
                          Court that the learned Single Judge has ignored to consider the fact that the
                          Respondent No. 4, 5 & 6 who were junior to the Appellant, were included in
                          the shortlist for the interview ignoring the claim of the Appellant only
                          because the Respondent No. 4, 5 & 6 were Chartered Accountants and the
                          Appellant was a Cost Accountant and, therefore, the inclusion of
                          Respondent No. 4, 5 & 6 in the list dated 10.03.2023 of shortlisted
                          candidates was bad in law.

                          11.    Learned Counsel for the Appellant has vehemently argued before this
                          Court that a specific relief was sought by him in the Writ Petition to do away
                          with the qualification whereby preference was given to Chartered
                          Accountants over Cost Accountants and the aforesaid relief has not been
                          granted by the learned Single Judge, and, therefore, the judgment given by
                          the learned Single Judge is bad in law.

                          12.    Learned Counsel for the Appellant has vehemently argued before this

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   Court that the decision of the PESB for giving preference to Chartered
  Accountants over and above the cost accountants was bad in law and the
  internal minutes of the meeting have no binding effect and such a
  qualification could not have been included in the advertisement issued by
  the Respondents based upon the internal meeting dated 19.08.2021.

  13.         Learned Counsel for the Appellant has vehemently argued before this
  Court that the reliance placed by the learned Single Judge upon Section 288
  of the Income Tax Act, 1961 is misplaced. He has vehemently argued
  before this Court that the definition of the term "Accountants" under Section
  288 of the Income Tax Act, 1961, from 1961 till 2021, considered Chartered
  Accountants and Cost Accountants at par for the subject post for almost 6
  decades, and, therefore, there was no justification for bringing in the
  impugned qualification clause. He has further stated that there was no
  reasonable classification done by the Respondent No.1 and heavy reliance
  has been placed upon the judgment delivered in the case of Ashik Abbasi &
  Ors. Vs. Govt. of NCT of Delhi & Ors. ILR (1999) II Delhi 151 to support
  this argument.

  14.         He has further argued that the learned Single Judge has failed to
  consider applicant's application i.e., C.M. No. 36265/2023 under Order 11
  Rule 1(4) CPC dated 05.07.2023 by which the Appellant placed on record
  other documents showing that various entities have placed Chartered
  Accountants and Cost Accountants at par for the post of inter alia
  employment.

  15.         Learned Counsel for the Appellant further contended that the learned


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                           Single Judge has wrongly placed reliance on State of Mysore Vs. P.
                          Narasinga Rao, (1968) 1 SCR 407; T. R. Kothandaraman and Others Vs.
                          T. N. Water Supply & Drainage Board and Others, (1994) 6 SCC 282;
                          Chhattisgarh Rural Agriculture Extension Officers Assn. Vs. State of M.
                          P., (2004) 4 SCC 646. He has further stated that all the aforesaid judgments
                          have nothing to show that Chartered Accountancy is a better/higher
                          qualification than Cost Accountant.

                          16.    Learned Counsel has raised another ground stating that the learned
                          Single Judge has wrongly placed reliance on Government of W. B. Vs.
                          Tarun K. Roy and Others, (2004) 1 SCC 347. It has been stated that the
                          Appellant was fulfilling all the eligibility criteria and on the contrary
                          Respondent No.4 was not fulfilling the eligibility criteria and Respondent
                          Nos. 5 & 6 were juniors to the Appellant. Therefore, the shortlisting of the
                          Respondent Nos. 4, 5 and 6 was violative of Appellant's constitutional right
                          under Article 14 and 16 of the Constitution of India.

                          17.    Learned Counsel for the Appellant has further argued before this
                          Court that the Respondent No. 5 & 6 were juniors to the Appellant, and they
                          were preferred only because they were Chartered Accountants, and such a
                          preference clause is against the settled principles of law. Reliance has been
                          placed upon a judgment delivered in the case of A. P. Public Service
                          Commission Vs. Y.V.V.R. Srinivasulu and Others, (2003) 5 SCC 341.

                          18.    Learned Counsel has further argued before this Court that the findings
                          arrived at by the learned Single Judge holding the Chartered Accountants are
                          best suited persons for the post of Director (Finance) is erroneous.


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   19.         He has further contended that the post of the Director (Finance) is to
  look after the financial accounts, event management of the organization and
  is responsible for evolving and formulating policy relating to finance and
  accounts as well as implementation thereof, and, therefore, a Cost
  Accountant can also been said to be eligible to apply for the post and in case
  Cost Accountants were not eligible, the advertisement would not have
  included Cost Accountants also as eligible to apply for the post. It has been
  vehemently argued that the Chartered Accountants and Cost Accountants are
  equally placed, and the findings arrived at by the learned Single Judge are
  conflicting and erroneous.

  20.         Learned Counsel for the Appellant has further stated that the minutes
  of the internal meeting dated 19.08.2021 lack appropriate approval by
  competent authority. It is a settled law that internal minutes of meetings are
  unenforceable unless approved by competent authority. Learned Counsel for
  the Appellant has placed reliance upon a judgment delivered in the case of
  Delhi International Airport Ltd. Vs. International Lease Finance Corpn.
  and Others, 2015 SCC OnLine SC 224.

  21.         Learned Counsel for the Appellant has raised another ground stating
  that the amendment for granting preference to Chartered Accountants vis-à-
  vis Cost Accountants came into force only in 2021 and it is having
  retrospective effect on individuals who became Cost Accountant almost 20-
  30 years from the said date, and, therefore, deprive Cost Accountants from
  holding the post of Director (Finance).

  22.         Learned Counsel for the Appellant has further argued before this


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                           Court that the learned Single Judge has erroneously held that
                          recommendations of the expert committee cannot be interfered with in
                          normal circumstances. He has contended that expert committees are subject
                          to judicial review if they are in abrogation of certain principles of law and in
                          the present case the report of the expert committee is certainly arbitrary and
                          is in abrogation of settled principles of law, depriving the Cost Accountants
                          for the post of Director (Finance) as preference has been given to Chartered
                          Accountants over Cost Accountants.

                          23.    Learned Counsel for the Appellant has further argued that the reliance
                          placed by the learned Single Judge in case of Geeta Sharma Vs. Public
                          Enterprises Selection Board & Anr., 2022 SCC Online Del 3600 is again
                          misplaced as the said judgment was delivered on 31.10.2022 i.e., prior to the
                          date on which the impugned list of shortlisted candidates was published by
                          Respondent No. 1.

                          24.    Learned Counsel for the Appellant has further argued before this
                          Court that the learned Single Judge has erroneously held that parties cannot
                          impugn the rules of the game, especially when they have taken a chance to
                          participate in the process of selection. He has further contended that a Writ
                          Petition was immediately filed in the matter challenging the preferential
                          treatment, which was being given to Chartered Accountants, and, merely
                          because the Appellant has participated in the process of selection, it does not
                          mean he is estopped from challenging the same.

                          25.    Learned Counsel for the Appellant has further argued that the findings
                          arrived at by the learned Single Judge that the Appellant did not come with


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   the clean hands, is again erroneous and no material fact was suppressed by
  the Appellant.

  26.         Learned Counsel for the Appellant has lastly argued before this Court
  that the preferential treatment which was being given to the Chartered
  Accountants by Respondent Nos. 1 & 2 is arbitrary, illegal and violative of
  the constitutional rights guaranteed to the Appellant as the Appellant has
  been deprived of his legitimate right of selection only on the ground that he
  is a Cost Accountant and preference is being given to Chartered Accountant.

  27.         Heard Learned Counsel for the Parties at length, and perused the
  record, the matter is being disposed of at admission stage itself with the
  consent of the parties.

  28.         The undisputed facts of the case reveal that the Appellant before this
  Court is serving with IOCL as the Chief General Manager (Corporate
  Finance & Treasury) which is a post below Board Level since 21.07.2021
  and is aggrieved by the advertisement issued by the PESB inviting
  applications for the post of Director (Finance) in the Respondent no. 2
  company.

  29.         The Appellant is aggrieved only with the condition mentioned in the
  advertisement which provides that the Chartered Accounts will be given
  preference over the Cost Accountant.

  30.         The undisputed facts of the case reveal that for the post of Director
  (Finance) prior to 19.08.2021, the eligibility criteria provided that a
  candidate should be a Chartered Accountant or Cost Accountant or a full


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                           time MBA/PGDM Courses with good academic record from a recognized
                          University/ Institution. The relevant extract of the advertisement issued on
                          18.06.2021 in respect of the aforesaid post is reproduced as under:

                                 "III. ELIGIBIILTY
                                 1. AGE: On the date of occurrence of vacancy (DOV)

                                                   Age of superannuation 60 years

                                              Internal                             Others

                                   Minimum           Maximum            Minimum             Maximum

                                         45       2 years residual         45               3 years
                                                    service as on                          residual
                                                     the date of                        services as on
                                                   vacancy w.r.t.                         the date of
                                                     the date of                        vacancy w.r.t.
                                                  superannuation.                         the date of
                                                                                       superannuation

                                 2. EMPLOYEMENT STATUS:
                                 The applicant must, on the date of application, as well as on the
                                 date of interview, be employed in a regular capacity - and not
                                 in a contractual/ad-hoc capacity - in one of the followings: -

                                 (a) Central Public Sector Enterprise (CPSE) (including a full-
                                 time functional Director in the Board of a CPSE);
                                 (b) Central Government including the Armed Forces of the
                                 Union and All India Services;

                                 (c) State Public Sector Enterprise (SPSE) where the annual
                                 turnover is *Rs 10,000 crore or more;
                                 (d) Private Sector in company where the annual turnover is *Rs
                                 10,000 crore or more. Preference would be given to candidates
                                 from listed Companies.


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                (* The average audited annual turnover of three financial
              years preceding the calendar year in which the post is
              advertised shall be considered for applying the approved limits)

              3. QUALIFICATION:

              (i) The applicant should be a Chartered Accountant or Cost
              Accountant or a full time MBA/PGDM course with good
              academic record from a recognized University/Institution.
              (ii) Officers of Organized Group „A‟ Accounts Services [i.e.
              Indian Audit and Accounts Service, Indian Defence Accounts
              Service, Indian Railway Accounts Service, Indian Civil
              Accounts Service, Indian P&T Accounts & Finance Service and
              Indian Cost Accounts Service] working in the appropriate level
              are exempted from these educational qualifications.
              (iii) Further, applicants from the Central Govt./Armed Forces
              of the Union/All India Services, will also be exempted from the
              educational qualifications as per (i) above provided the
              applicants have „the relevant experience‟ as mentioned in Para
              4(iii) below.

              In respect of applicants from Organized Group „A‟ Accounts
              Services/Central Government/Armed Forces of the Union/All
              India        Services,        Chartered          Accountant/Cost
              Accountant/MBA/PGDM will be a desirable educational
              qualification.
              4. EXPERIENCE:
              (i) The applicant should have at least five years of cumulative
              experience at a senior level during the last ten years in the area
              of Corporate Financial Management / Corporate Accounts in
              an organization of repute.
              (ii) Applicants from Organized Group „A‟ Accounts Services
              should have at least five years cumulative experience at a
              senior level during the last ten years in the area of Corporate
              Financial Management/ Corporate Accounts.
              (iii) „The relevant experience‟ in respect of applicants from
              Central Government/Armed Forces of the Union/All India
              Services would include at least seven years of cumulative

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                                  experience at a senior level during the last ten years in the area
                                 of Corporate Financial Management/ Corporate Accounts.
                                 5. PAY SCALE:

                                 (a)Central Public Sector Enterprises

                                         Eligible Scale of Pay

                                         (i) Rs. 7250-8250 (IDA) Pre 01/01/1992
                                         (ii) Rs. 9500-11500 (IDA) Post 01/01/1992
                                         (iii) Rs. 20500-26500 (IDA) Post 01/01/1997
                                         (iv) Rs. 51300-73000 (IDA) Post 01/01/2007
                                         (v) Rs. 120000-280000 (IDA) Post 01.01.2017
                                         (vi) Rs. 18400-22400 (CDA) Pre-revised post 01.01.1996
                                         (vii) Rs. 37400-67000 + GP 10000 (CDA) post
                                         01.01.2006
                                         (viii) Rs. 144200-218200 (Level 14) CDA post
                                         01.01.2016

                                 The minimum length of service required in the eligible scale
                                 will be one year for internal candidates, and two years for
                                 others as on the date of vacancy.

                                 (b)
                                          (i) Applicants from Central Government / All India
                                         Services should be holding a post of the level of Joint
                                         Secretary in Government of India or carrying equivalent
                                         scale of pay on the date of application.

                                          (ii) Applicants from the Armed forces of the Union
                                         should be holding a post of the level of Major General in
                                         the Army or equivalent rank in Navy/Air Force on the
                                         date of application.

                                 (c)
                                         Applicants from State Public Sector Enterprises/ Private
                                         Sector should be working at Board level position or at
                                         least a post of the level immediately below the Board
                                         level on the date of application."


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   31.         The aforesaid advertisement dated 18.06.2021 was for appointment of
  Director (Finance) in a CPSE namely Hindustan Petroleum Corporation Ltd.
  ("HPCL"). It is pertinent to note that the selection process for the Director
  level post is conducted by PESB which is a high-power body constituted by
  the Government of India which inter alia advises Government on
  appointment of top management position of various CPSEs including the
  IOCL. Respondent No.1 since its inception has been managing the selection
  and appointment of top management post of CPSEs and the advertisement is
  also issued by Respondent No.1 from time to time.

  32.         The facts further reveal that an internal high-power meeting took
  place on 19.08.2021 by the members of Respondent No. 1 PESB and it was
  discussed and decided in the meeting that for the post of Director (Finance)
  preference should be given to Chartered Accountants. The minutes of the
  meeting held on 19.08.2021 are reproduced as under:

                          "MINUTES OF INTERNAL MEETING HELD ON
                                         19.8.2021
                          (i)   Director (Finance) posts: -
                                 With reference to all the Director (Finance) posts
                          across CPSEs, the Board was of the view that under
                          Qualification, preference should be given to Chartered
                          Accountant and should also be mentioned in the JD. It
                          was also decided that while examining the applications
                          of shortlisting for Director (Fin) posts across CPSEs, the
                          top 3 internal candidates will be shortlisted based on
                          seniority and experience provided they fulfil the
                          mandatory experience. For the next lot of applicant‟s
                          preference will be given for shortlisting to those with
                          qualification of Chartered Accountant. Preference will


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                                          be given to applicants with Chartered Accountancy in
                                         respect of Sectoral/External/SPSE/ Private Sector
                                         candidates. The shortlisting of applicants form Central
                                         Governments category will be governed by ACC
                                         communication dated 1/11/2018."

                          33.    On the basis of the decision taken by the experts in the meeting, the
                          board issued an advertisement dated 25.11.2022 and vide the aforesaid
                          decision the qualification clause was amended in the fresh advertisement
                          dated 25.11.2022.       As per the amended qualification clause, it was
                          categorically mentioned that "the Applicant should be a Chartered Account
                          or Cost Accountant and preference would be given to Chartered
                          Accountant". The relevant extract of the advertisement dated 25.11.2022 is
                          reproduced as under:

                                                      "No.: 7/69/2022-PESB
                                                       Government of India
                                               Department of Personnel & Training
                                               (Public Enterprises Selection Board)
                                                               ***
                                                       Block No. 14, C.G.O Complex, Lodhi Road
                                                                               New Delhi-110003
                                                                              Dated: 25-11-2022
                                 NAME OF THE CPSE                 Indian Oil Corporation Ltd.
                                 NAME OF THE POST                 Director (Finance)
                                 DATE OF VACANCY                  03-10-2022
                                 SCHEDULE OF THE CSPE Schedule A.
                                 SCALE OF THE POST                Rs. 180000-340000 (IDA)
                                 I. COMPANY PROFILE
                                 Indian Oil Corporation Limited (IOCL) was incorporated in
                                 1964 by merging Indian Refineries Limited with Indian Oil
                                 Company under the Indian Companies Act, 1956. The main
                                 objectives of IOC are to serve the national interests in oil and
                                 related sectors in accordance and consistent with the policies of
                                 Government of India; to ensure continuous and smooth supplies

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               of petroleum products and to enhance country's self-sufficiency
              in oil refining and build expertise in laying of crude oil and
              petroleum product pipelines.
              Indian Oil Corporation Limited (IOCL) is an integrated oil and
              gas major engaged in the core activities of Refining, Pipeline
              transportation, Marketing of petroleum, petrochemicals and
              natural gas, manufacturing of petrochemicals and Exploration
              & Production of crude petroleum and Gas. The Company is
              also engaged in alternate energy and has a strong R&D focus.
              Indian Oil Corporation Limited (IOCL) is a schedule - 'A'
              Maharatna PSE in petroleum sector with the administrative
              jurisdiction of Ministry of Petroleum & Natural Gas.
              The company employed 31254 regular employees ( Executives
              17929, Non-executives 13325) as on 31.03.2022.
              Its Registered and Corporate Offices are at Mumbai and New
              Delhi respectively.
              The authorised and paid up capital of the Company were Rs.
              15000 crore and Rs. 9414.16 crores respectively as on
              31.03.2022.
              The shareholding of the Government of India in the company is
              51.50% as on 31.03.2022.
              II. JOB DESCRIPTION AND RESPONSIBILITIES
              Director (Finance) is a member on Board of Directors and
              reports to Chairman and Managing Director. He/She is overall
              incharge of finance, accounts and funds management of the
              organization and is responsible for evolving and formulating
              policies relating to finance and accounts as well as
              implementation thereof.
              III. ELIGIBILITY
              1. AGE : On the date of occurrence of vacancy (DOV)
                                 Age of superannuation 60 years

                           Internal                           Others
                   Minimum         Maximum         Minimum           Maximum
                      45        2 years residual      45               3 years
                                 service as on                        residual
                                   the date of                     services as on
                                 vacancy w.r.t.                      the date of


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                                                      the date of                        vacancy w.r.t.
                                                  superannuation.                        the date of
                                                                                       superannuation

                                 2. EMPLOYMENT STATUS:

                                 The applicant must, on the date of application, as well as on the
                                 date of interview, be employed in a regular capacity - and not
                                 in a contractual/ad-hoc capacity - in one of the followings:-

                                 (a) Central Public Sector Enterprise (CPSE) (including a full-
                                 time functional Director in the Board of a CPSE);

                                 (b) Central Government including the Armed Forces of the
                                 Union and All India Services;
                                 (c) State Public Sector Enterprise (SPSE) where the annual
                                 turnover is *Rs 10,000 crore or more;
                                 (d) Private Sector in company where the annual turnover is *Rs
                                 10,000 crore or more.
                                 Preference would be given to candidates from listed
                                 Companies.
                                 (* The average audited annual turnover of three financial years
                                 preceding the calendar year in which the post is advertised
                                 shall be considered for applying the approved limits)
                                 3. QUALIFICATION:

                                 (i) The applicant should be a Chartered Accountant or Cost
                                 Accountant or a full time MBA/PGDM course with
                                 specialization in Finance with good academic record from a
                                 recognized University/Institution. Preference would be given to
                                 Chartered Accountant.

                                 (ii) Officers of Organized Group „A‟ Accounts Services [i.e.
                                 Indian Audit and Accounts Service, Indian Defence Accounts
                                 Service, Indian Railway Accounts Service, Indian Civil
                                 Accounts Service, Indian P&T Accounts & Finance Service and


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               Indian Cost Accounts Service] working in the appropriate level
              are exempted from these educational qualifications.
              (iii) Further, applicants from the Central Govt./Armed Forces
              of the Union/All India Services, will also be exempted from the
              educational qualifications as per (i) above provided the
              applicants have „the relevant experience‟ as mentioned in Para
              4(iii) below.
              In respect of applicants from Organized Group „A‟ Accounts
              Services/Central Government/Armed Forces of the Union/All
              India        Services,      Chartered      Accountant/Cost
              Accountant/MBA/PGDM will be a desirable educational
              qualification."

  34.         The undisputed facts of the case further reveal that the Appellant
  being aggrieved by the decision of Respondent No. 1 made several enquiries
  from the Institute of Cost Accountants of India (ICAI) seeking a clarification
  and raising concern in respect of preferential treatment being given to
  Chartered Accountants, however, the Appellant did submit his application
  for the post of Director (Finance) on 05.01.2023. The Appellant/ Petitioner
  before the learned Single Judge stated categorically that he is fulfilling the
  requisite qualification prescribed for the post of Director (Finance). The
  Appellant also brought to the notice of the Respondent No. 1, the judgment
  delivered in the case of Geeta Sharma Vs. Public Enterprises Selection
  Board & Anr., 2022 SCC Online Del 3600 and contended that the Hon'ble
  High Court has taken a view that preference given to a Chartered
  Accountant is an added advantage, and the question of granting preference
  to Chartered Accountant would arise if they were otherwise equally placed
  as the Appellant in all other aspect.

  35.         The facts further reveal that a notification was issued on 10.03.2023

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                           shortlisting the candidates. The details of shortlisting candidates notified
                          vide notification dated 10.03.2023 is reproduced as under:

                                 "

                                 Sr.     Candidate Name          Designation
                                 No.
                                 1.      Mr.                     ED,     Indian        Oil
                                         Chandrasekaran          Corporation Ltd.
                                         Shankar
                                         Tennankore
                                 2.      Mr. Saurav Mitra        ED,     Indian     Oil
                                                                 Corporation Ltd.
                                 3.      Mr. Arvind Acharya      ED,     Indian     Oil
                                                                 Corporation Ltd.
                                 4.      Mr. Rajeev Mohan        Chief          General
                                                                 Manager, Indian Oil
                                                                 Corporation Ltd.
                                 5.      Mr. Anuj Jain           Chief          General
                                                                 Manager, Indian Oil
                                                                 Corporation Ltd.
                                 6.      Mr. Sanjay Kumar        Chief          General
                                                                 Manager, Indian Oil
                                                                 Corporation Ltd.


                                 7.      Mr. Vinod K             ED,           Hindustan
                                                                 Petroleum Corporation
                                                                 Ltd.
                                 8.      Mr. S Balachandar       Chief           General
                                                                 Manager,      Hindustan
                                                                 Petroleum Corporation
                                                                 Ltd.
                                 9.      Mr.       Sudhanshu     General       Manager,
                                         Kumar                   Electronics Corporation
                                                                 of India Ltd.
                                 10.     Mr. S Sampath           Chief           General

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                                              Manager, GAIL (India)
                                             Ltd.
              11.         Mr.   Shubhadeep   General      Manager
                          Sen                (Finance & Accounts)
                                             & CFO, Gujarat Urja
                                             Vikas Nigam.
              "
  36.         The Appellant categorically stated that he does not object to
  shortlisting of candidate at serial no. 1, 2 and 4 as they comply with all the
  pre-requisites as laid down in JD dated 25.11.2022, the Petitioner further
  stated that he was not having any objection for shortlisting of the candidates
  at serial nos. 7 to 11 as they were external and sectoral candidates.
  However, in respect of remaining candidates, namely, Anuj Jain at serial no.
  5, Sanjay Kumar at serial no. 6, he raised a serious objection that they have
  been shortlisted only because they are Chartered Accountants ignoring the
  claim that the Appellant is a Cost Accountant and he is senior.

  37.         The learned Single Judge during the pendency of the present Writ
  Petition granted an interim order on 22.03.2023 and directed the
  Respondents to consider the Appellant also in the shortlist of candidates and
  to permit him to appear in the interview scheduled on 24.03.2023 for the
  post of Director (Finance). The order dated 22.03.2023 is reproduced as
  under:

              "1. Petitioner is a Cost Accountant and joined the office of
              Respondent No. 2/Indian Oil Corporation Limited in 1994.
              After earning promotions from time to time, he is currently
              holding the post of Chief General Manager (Corporate Finance
              & Treasury).
              2. Respondent No. 1 published an Advertisement/Job
              Description inviting applications for the post of Director

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                                  (Finance) in Respondent No. 2 Company. It is the case of the
                                 Petitioner that he fulfils all necessary pre-requisite
                                 qualifications, experience etc. prescribed in the Job Description
                                 and yet did not find place in the list of shortlisted candidates
                                 released vide Notification dated 10.03.2023. Challenge in the
                                 present writ petition is to the „qualification‟ clause added in the
                                 Job Description qua the post of Director (Finance) in CPSEs
                                 whereby preference has been given to Chartered Accountants
                                 over Cost Accountants.
                                 3. By this application, Petitioner seeks permission of the Court
                                 to appear for interview scheduled on 24.03.2023. Counsel for
                                 the Petitioner contends that if the Petitioner is not permitted to
                                 participate in the interview, petition will be rendered
                                 infructuous.
                                 4. Issue notice.
                                 5. Ms. Manisha Agrawal Narain, learned Central Government
                                 Standing Counsel accepts notice on behalf of Respondents No.
                                 1 and 3.
                                 6. Mr. S. Sirish Kumar, learned counsel accepts notice on
                                 behalf of Respondent No. 2.
                                 7. Having heard the learned counsels for the parties and in
                                 order to balance the equities, this Court deems it appropriate at
                                 this stage to permit the Petitioner to appear in the interview
                                 scheduled on 24.03.2023 for the post of Director (Finance). It
                                 is made clear that participation of the Petitioner in the
                                 interview will be subject to final outcome of the writ petition
                                 and will not create any equity in his favour. Respondents shall
                                 permit the Petitioner for the interview, without prejudice to
                                 their rights and contentions in the present writ petition.
                                 8. The result of the Petitioner shall be placed in a sealed cover
                                 and will not be given effect to, till the next date of hearing.
                                 9. Application is allowed and disposed of in the aforesaid
                                 terms.
                                 W.P.(C) 3259/2023
                                 10. Counter affidavits be filed within a period of two weeks
                                 from today.
                                 11. Rejoinders, if any, be filed within a period of one week
                                 thereafter.


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               12. The matter will be taken up for final hearing as Item No. 1
              after the supplementary list on 21.04.2023."
  38.         In the aforesaid order, the learned Single Judge has also observed that
  the outcome of the interview shall be subject to final outcome of the Writ
  Petition and pursuant to the interim order passed by the learned Single
  Judge, the Appellant did appear before this Interview Board and the
  recommendations were kept in sealed cover.

  39.         The Learned Single Judge again passed another interim order dated
  25.05.2023 directing the Respondent No. 1 to open the sealed cover and
  declare the result of the interview. The copy of the aforesaid order is
  reproduced as under:

              "1. Respondent No.6 has been served and appears in person.
              He submits that he does not want to file any response to the writ
              petition.
              2. By an order dated 22.03.2023, this Court had permitted the
              Petitioner to appear in the interview scheduled on 24.03.2023
              for the post of Director (Finance) in order to balance the
              equities. It was however made clear that participation of the
              Petitioner in the interview will be subject to final outcome of
              the writ petition and will not create any equity in his favour. It
              was directed that the result of the Petitioner shall be placed in
              a sealed cover and will not be given effect to till the next date of
              hearing.
              3. Learned counsels for the Respondents submit that the post of
              Director (Finance) is an important position in the CPSE and
              the interim order is causing a prejudice as the appointment is
              on a hold and therefore they seek vacation/variation of the
              order so that the process can be completed and appointment
              can be made to the said post.
              4. Learned counsel for the Petitioner, on the other hand,
              submits that he has no objection to the order being varied
              permitting the official Respondents to declare the result of the

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                                  Petitioner so that process of appointment is not stalled,
                                 however, the appointment be made subject to the outcome of the
                                 writ petition with a further direction that no equity will be
                                 created in favour of the Appointee.
                                 5. The Court entirely agrees with the submission made by
                                 learned counsels for the parties. It is not in the interest of either
                                 party that the process of appointment is put on hold and it also
                                 cannot be overlooked that Director (Finance) is an important
                                 position in the CPSE.
                                 6. Accordingly, order dated 22.03.2023 is varied and the
                                 official Respondents are granted permission to open the sealed
                                 cover and declare the result of the Petitioner. Needless to state
                                 that in case the Petitioner is successful, he shall be appointed
                                 without prejudice to the rights and contentions of the parties to
                                 the writ petition. However, if any other candidate is appointed,
                                 his/her appointment will be subject to the outcome of the writ
                                 petition and the Appointee shall not claim any equity on the
                                 basis of the appointment, since the question of eligibility of the
                                 Petitioner for shortlisting is subjudice before this Court.
                                 7. List for final hearing on 19.07.2023.
                                 8. Written submissions, if any, be filed by the parties before the
                                 next date of hearing."

                          40.    The Respondents pursuant to the aforesaid direction of the learned
                          Single Judge have declared the result of the Appellant and as per the same,
                          the Appellant was not selected for the post in question. The Appellant as he
                          was not selected in the process of interview was still aggrieved by the
                          condition prescribed in the advertisement which granted preference to
                          Chartered Accountants over and above the Cost Accountants.

                          41.    The Appellant being aggrieved of not being selected for the post of
                          Director (Finance) is challenging the policy decision by which preference
                          has been given to Chartered Accountants over Cost Accountants in the
                          process of selection in CPSE. It is needless to mention that the PESB,


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   keeping in view Part-B of Chapter-2 of Department of Personal and Training
  (DoPT) Guidelines dated 29.08.2017 in consultation with relevant Ministers
  decides the job description which includes educational qualifications
  keeping in view the function and requirement of the post for that Company.

  42.         As per the above stated guidelines, the policies related to Board Level
  appointments are formulated by concerned authority keeping in mind the
  current needs and situation. The PESB took a conscious decision and a
  decision of expert committee of the Government cannot be interfered with
  except if the decision is arbitrary or the Constitutional Committee is
  improper (See: Dr Prasannanshu Vs. Selection Committee or Vice
  Chancellor, National Law University, Delhi & Anr., W.P.(C.) No.
  5497/2020 of Delhi High Court; Dalpat Abasahed Solunke and Others Vs.
  Dr. BS Mahajan and Others, 1990 SCC (L&S) 80; National Institute of
  Mental Health and Neuro Sciences Vs. Dr. K. Kalyana Raman and
  Others, AIR 1992 SC 1806 and Hanmath Ashok Vs. State of Telangana,
  WA No. 260/2021).

  43.         The decision of the committee to give preference to Chartered
  Accountants over Cost Accountants has been taken by the expert committee.
  A Cost Accountant is a professional who is responsible for ensuring that
  money spent by Company is spent in well planned manner. They oversee
  expense reports, analyze data in respect of purchases or the incurred costs
  relating to goods and services received from the vendors and to make
  recommendation about cost-efficiency, whereas a Chartered Accountant is
  responsible for the financial management of a business.              The job and
  responsibility of Chartered Accountant include management of finance and

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                           accounts of the Company, inventory management, income tax, compliance
                          under CARO, accounting and audit standard assurance etc. The Chartered
                          Accountants are responsible for managing budgets, undertaking financial
                          audits, providing financial advice, liaising with clients, individuals and
                          business, analyzing risk, advising on tax planning and maintaining
                          accounting records and prepare accounts information.

                          44.    The Director (Finance) has the responsibility of overall in charge of
                          finance, accounts and funds management of the organization and is also
                          responsible for evolving and formulating policies relating to finance and
                          accounts as well as implementation thereof. Therefore, the conscious
                          decision was taken to give preference to Chartered Accountants to promote
                          all aspects of finance, accounts and funds management of the CPSEs and
                          also to enable CPSEs to formulate policies which optimize the well-being of
                          their business, finance and accounts. Hence, there is rational nexus between
                          the basis of classification and the object intended to be achieved.

                          45.    In the considered opinion of this Court, there is no arbitrariness in the
                          preference     clause   as   argued   by   the   learned    counsel    for    the
                          appellant/petitioner for the appointment of the Director (Finance).

                          46.    Another important aspect is that the policy decision dated 19.08.2021
                          which has been brought on record by the Appellant has not been challenged
                          by the Appellant under the relief clause. Therefore, in the considered
                          opinion of this Court, the decision of the expert committee is not an arbitrary
                          decision and therefore, does not warrant any interference by this Court.

                          47.    The aim and object of the PESB is the selection and placement of

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   person in the post of Chairman, Managing Director or Chairman-cum-
  Managing Director (Level-I) and functional Director (Level-II) in CPSEs as
  well as in post of any other level as may be prescribed by the Government.

  48.         The PESB is governed by the internal guidelines and guidelines of
  DoPT as notified/published from time to time. It is an independent Board
  and came into existence on 30.08.1974. The PESB is assigned to carry out
  the process of selection keeping in view the DoPT's resolution dated
  03.03.1987. Thus, it is the Board which is competent to revise educational
  qualification/qualifications for the post of Director (Finance) and the same
  was done on 19.08.2021 by giving preference to Chartered Accountants over
  Cost Accountants and the decision by PESB dated 19.08.2021 is applicable
  to all CPSEs.

  49.         The Post of Director (Finance) in IOCL was advertised on
  25.11.2022. The last date for receipt of application was 16.01.2023 and the
  Appellant herein was a Cost Accountant.           It is true that he was not
  shortlisted in the process of selection, however, the fact remains that he was
  included as a shortlisted candidate on account of an interim order passed by
  this Court. The shortlisting has been done by the Respondents keeping in
  view the eligibility prescribed for the post in question as well as DoPTs
  guidelines dated 29.08.2017.

  50.         In response to vacancy circular No. 131/2022, 41 applications were
  received, and 11 candidates were shortlisted for the post of Director
  (Finance) and the Appellant was neglected in the list of shortlisted
  candidates. On account of interim order passed by this Court the appellant


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                           was allowed to appear for further process of selection i.e., for interview.
                          The Appellant in spite of the fact that he was treated as a shortlisted
                          candidate on account of interim order passed by this Court was not selected
                          based upon the interview which took place, and therefore, in the considered
                          opinion of this Court once the Appellant has not been able to prove his
                          worth in the process of selection, he is not entitled for any relief whatsoever
                          and the learned Single Judge was justified in dismissing the writ petition.

                          51.     Learned Counsel for the Appellant has vehemently argued before this
                          Court that the denial of opportunity to him and the process of selection are
                          violative of Article 14 and 16 of the Constitution of India. In the considered
                          of this Court, Article 16 of the Constitution of India permits reasonable
                          classification based on intelligible differentia, and the Hon'ble Supreme
                          Court in the case of State of State of Mysore and Another Vs. P. Narasinga
                          Rao, (1968) 1 SCR 407 in paragraph 4 held as under:

                                 "4. The relevant law on the subject is well settled. Under Article
                                 16 of the Constitution, there shall be equality of opportunity for
                                 all citizens in matters relating to employment or appointment to
                                 any office under the State or to promotion from one office to a
                                 higher office thereunder. Article 16 of the Constitution is only
                                 an incident of the application of the concept of equality
                                 enshrined in Article 14 thereof. It gives effect to the doctrine of
                                 equality in the matter of appointment and promotion. It follows
                                 that there can be a reasonable classification of the employees
                                 for the purpose of appointment or promotion. The concept of
                                 equality in the matter of promotion can be predicated only
                                 when the promotees are drawn from the same source. This
                                 Court in dealing with the extent of protection of Article 16(1)
                                 observed in General Manager, Southern Rly. v. Rangachari
                                 [1962 (2) SCR 586, 596] :



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                           "Thus construed it would be clear that matters relating
                          to employment cannot be confined only to the initial
                          matters prior to the act of employment. The narrow
                          construction would confine the application of Article
                          16(1) to the initial employment and nothing else; but that
                          clearly is only one of the matters relating to employment.
                          The other matters relating to employment would
                          inevitably be the provision as to the salary and periodical
                          increments therein, terms as to leave, as to gratuity, as to
                          pension and as to the age of superannuation. These are
                          all matters relating to employment and they are, and
                          must be, deemed to be included in the expression
                          „matters relating to employment‟ in Article 16(1)....
                          This equality of opportunity need not be confused with
                          absolute equality as such. What is guaranteed is the
                          equality of opportunity and nothing more. Article 16(1)
                          or (2) does not prohibit the prescription of reasonable
                          rules for selection to any employment or appointment to
                          any office. Any provision as to the qualifications for the
                          employment or the appointment to office reasonably fixed
                          and applicable to all citizens would certainly be
                          consistent with the doctrine of the equality of
                          opportunity; but in regard to employment, like other
                          terms and conditions associated with and incidental to it,
                          the promotion to a selection post is also included in the
                          matters relating to employment, and even in regard to
                          such a promotion to a selection post all that Article 16(1)
                          guarantees is equality of opportunity to all citizens who
                          enter service.... In this connection it may be relevant to
                          remember that Article 16(1) and (2) really give effect to
                          the equality before law guaranteed by Article 14 and to
                          the prohibition of discrimination guaranteed by Article
                          15(1). The three provisions form part of the same
                          constitutional code of guarantees and supplement each
                          other. If that be so, there would be no difficulty in
                          holding that the matters relating to employment must
                          include all matters in relation to employment both prior,
                          and subsequent, to the employment which are incidental


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                                          to the employment and form part of the terms and
                                         conditions of such employment."
                                 The argument was stressed on behalf of the respondent that
                                 success in the SSLC examination had no relevance to the post
                                 of tracer and the tracers of the erstwhile State of Hyderabad
                                 who were allotted to the new State of Mysore were persons
                                 similarly situated and there was no justification for making a
                                 discrimination against only some of them by creating a higher
                                 pay scale for tracers who had passed the SSLC examination. It
                                 was contended for the respondent that all the tracers who were
                                 allotted to the new State of Mysore were persons who were
                                 turning out the same kind of work and discharging the same
                                 kind of duty and there was no rational basis for making two
                                 classes of tracers, one consisting of those who had passed the
                                 SSLC examination and the other consisting of those who had
                                 not. In our opinion, there is no justification for the argument
                                 put forward in favour of the respondent. It is well settled that
                                 though Article 14 forbids class legislation, it does not forbid
                                 reasonable classification for the purposes of legislation. When
                                 any impugned rule or statutory provision is assailed on the
                                 ground that it contravenes Article 14, its validity can be
                                 sustained if two tests are satisfied. The first test is that the
                                 classification on which it is founded must be based on an
                                 intelligible differentia which distinguishes persons or things
                                 grouped together from others left out of the group; and the
                                 second test is that the differentia in question must have a
                                 reasonable relation to the object sought to be achieved by the
                                 rule or statutory provision in question. In other words, there
                                 must be some rational nexus between the basis of classification
                                 and the object intended to be achieved by the statute or the rule.
                                 As we have already stated Articles 14 and 16 form part of the
                                 same constitutional code of guarantees and supplement each
                                 other. In other words, Article 16 is only an instance of the
                                 application of the general rule of equality laid down in Article
                                 14 and it should be construed as such. Hence, there is no denial
                                 of equality of opportunity unless the person who complains of
                                 discrimination is equally situated with the person or persons
                                 who are alleged to have been favoured, Article 16(1) does not

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               bar a reasonable classification of employees or reasonable
              tests for their selection. It is true that the selective test adopted
              by the Government for making two different classes will be
              violative of Articles 14 and 16 if there is no relevant connection
              between the test prescribed and the interest of public service. In
              other words, there must be a reasonable relation of the
              prescribed test to the suitability of the candidate for the post or
              for employment to public service as such. The provisions of
              Article 14 or Article 16 do not exclude the laying down of
              selective tests, nor do they preclude the Government from
              laying down qualifications for the post in question. Such
              qualifications need not be only technical but they can also be
              general qualifications relating to the suitability of the candidate
              for public service as such. It is therefore not right to say that in
              the appointment to the post of tracers the Government ought to
              have taken into account only the technical proficiency of the
              candidates in the particular craft. It is open to the Government
              to consider also the general educational attainments of the
              candidates and to give preference to candidates who have a
              better educational qualification besides technical proficiency of
              a tracer. The relevance of general education even to technical
              branches of public service was emphasised long ago by
              Macaulay as follows: "Men who have been engaged, up to one
              and two and twenty, in studies which have no immediate
              connection with the business of any profession, and the effect of
              which is merely to open, to invigorate, and to enrich the mind,
              will generally be found, in the business of every profession,
              superior to men who have, at eighteen or nineteen, devoted
              themselves to the special studies of their calling. Indeed, early
              superiority in literature and science generally indicates the
              existence of some qualities which are securities against
              viceindustry, self-denial, a taste for pleasures not sensual, a
              laudable desire of honourable distinction, a still more laudable
              desire to obtain the approbation of friends and relations. We,
              therefore, think that the intellectual test about to be established
              will be found in practice to be also the best moral test that can
              be devised." (Hansard, Series, 3 CXXVIII, 754, 755)

              In our opinion, therefore, higher educational qualifications

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                                  such as success in the SSLC examination are relevant
                                 considerations for fixing a higher pay scale for tracers who
                                 have passed the SSLC examination and the classification of two
                                 grades of tracers in the new Mysore State, one for matriculate
                                 tracers with a higher pay scale and the other for non-
                                 matriculate tracers with a lower pay scale is not violative of
                                 Articles 14 or 16 of the Constitution."
                          52.    The learned Single Judge based upon the aforesaid judgment as well
                          as after placing reliance upon the judgment delivered in the case of T.R.
                          Kothandaraman and Others v. T.N. Water Supply & Drainage Board and
                          Others, (1994) 6 SCC 282, has arrived at a conclusion and has rightly held
                          that the nature of job does permit the Government to prefer better qualified
                          persons if the job entails the work to be handled specifically by a person
                          having specific qualification. The learned Single Judge has rightly placed
                          reliance upon a judgment delivered in the case of Chhattisgarh Rural
                          Agriculture Extension Officers Assn. v. State of M.P., (2004) 4 SCC 646
                          and Govt. of W.B. v. Tarun K. Roy, (2004) 1 SCC 347.

                          53.    In the considered opinion of this Court the Cost Accountant and
                          Chartered Accountant are not at all similarly placed as argued by the
                          Appellant before this Court. They are governed by two independent statutes,
                          and it is for the employer to arrive at a conclusion in respect of
                          qualifications for posts, keeping in view the nature of job for which the
                          advertisement has been issued. In the present case, the experts have formed
                          an opinion to give preference to Chartered Accountants over Cost
                          Accountants, and, therefore, the decision taken by the Respondents cannot
                          be treated as arbitrary or violative of the Article 14 and 16 of the
                          Constitution of India as argued by the Appellant.


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   54.         It is reiterated that this Court by an interim dated 22.03.2023 had
  permitted the Appellant to participate in the process of selection and has
  gone to the extent by including him in the list of shortlisted candidates and
  the Appellant has not been able to prove his worth in the process of selection
  means he has not been finally selected and, therefore, in light of the
  judgment delivered in the case of Om Prakash Shukla Vs. Akhilesh Kumar
  Shukla, 1986 Supp SCC 285, Madan Lal and Others Vs. State of J&K and
  Others, (1995) 3 SCC 486, the Appellant cannot be permitted to challenge
  the rules of game after the game is over. The Appellant did apply for the
  post in question with open eyes and he was not shortlisted in the first stage
  however this Court directed the Respondent No.1 to permit the Appellant to
  participate in the process of interview and in the process of interview, he has
  not been selected finally, and, therefore, as he has participated in the entire
  process of selection and has not been able to prove his worth, the learned
  Single Judge was justified in dismissing the writ petition.

  55.         The prescription of qualification for a particular post is the sole
  domain of the employer/expert bodies. The Court cannot substitute its view
  in place of the view taken by the expert bodies which is based upon
  deliberation, thorough research and with application of mind. The nature of
  job, the duties and responsibilities of particular qualification for a post is the
  sole domain of the employer/authorities who are empowered to carry out the
  process of selection, and, therefore, in the considered opinion of this Court,
  in respect of policy matters, the question of interference by a Court in
  exercise of its powers under Article 226 of the Constitution of India does not
  arise. The Hon'ble Supreme Court has time and again held that the scope of


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                           judicial review accorded to a Court does not extend to excessively
                          questioning the policy decisions of the Government, unless they are
                          arbitrary, discriminatory or are based on irrelevant considerations. (See:
                          State of Orissa and Others v. Gopinath Dash and Others, (2005) 13 SCC
                          495)

                          56.    The Hon'ble Supreme Court has taken a similar view in the case of
                          Centre for Public Interest Litigation v. Union of India, (2016) 6 SCC 408
                          and State of Maharashtra and Another v. Bhagwan and Others, (2022) 4
                          SCC 193.
                          57.    The Hon'ble Supreme Court in a large number of cases has held that
                          unless a policy decision taken by the Government is demonstrably
                          capricious or arbitrary or if it suffers from the vice of discrimination or
                          infringes any statute or provisions of the Constitution, the same cannot be
                          interfered with.
                          58.    In the considered opinion of this Court, the policy decision taken by
                          the experts, keeping in view the executive instructions issued by DoPT on
                          the subject, does not fall within the realm of judicial interference in any
                          manner. (See: Krishnan Kakkanth v. Govt. of Kerala and Others, (1997) 9
                          SCC 495; Food Corpn. Of India and Others v. Bhanu Lodh and Others,
                          (2005) 3 SCC 618; Govt. of Orissa v. Haraprasad Das and Others, (1998) 1
                          SCC 487; State of Orissa and Others v. Bhikari Charan Khuntia and
                          Others, (2003) 10 SCC 144; Delhi Pradesh Registered Medical Practioners
                          v. Director of Health Services Admn. Services and Others, (1997) 11 SCC
                          687)
                          59.    In the considered opinion of this Court, the learned Single Judge was


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   justified in dismissing the writ petition and no case for interference with the
  Impugned Judgment is made out in the instant appeal.
  60.         In view of the above, the present LPA stands dismissed.




                                             SATISH CHANDRA SHARMA, CJ


                                                         SANJEEV NARULA, J.

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