DIRECTOR OF ACCOUNTS Vs. ANIL KUMAR MEHRA

JUDGEMENT

(1.) The undisputed position is that pertaining to the matters of accounts a full-fledged unit having an independent cadre and applicable service rules which functions under the overall supervision of the Chief Controller of Accounts has been created by the Union of India which caters to the needs of the various Ministries, Offices and Departments of the Union of India. A completely separate cadre stands constituted pertaining to the Cabinet Secretariat and pertaining to the work of accounts of the Cabinet Secretariat and various units under it like RAW, Special Security Bureau (SSB), Chief Inspector of Armaments (CIOA) etc. are manned by this cadre which has independent service rules.

(2.) Thus, it is a case of two different cadres, as would be evident from the further facts noted by us hereinafter.

(3.) The respondents of all the writ petitions were inducted in the accounts cadre under the Cabinet Secretariat and were working as Senior Auditors/Assistant Account Officer. They had nothing to do with the cadre in the Accounts Department of the Union of India or for that matter the Ministry of Home Affairs.