(1.) This writ appeal has been preferred by the State of Kerala, Director of Public Instruction, Trivandrum, Deputy Director of Education, Ernakulam and the Accountant General (A & E), Kerala, Trivandrum against the judgment of the learned single judge in O.P. No 4833 of 1990. Learned judge disposed of the writ petition with costs and directed D.C.R.G. and interest thereon be disbursed to additional petitioners 2 to 5 within thirty days from the date of the judgment. Learned judge also directed the State Government to conduct an enquiry to determine as to who was at fault in delaying the disbursement of D.C.R.G. to one V.Ananthanarayana Bhat, particularly after the government order dated 1.4.1995. Learned single judge also awarded costs to be recovered from the erring officers after holding departmental enquiry. Aggrieved by the said judgment this appeal has been preferred.
(2.) We narrate the facts as we get in the original petition. Original Petition was filed by one V. Ananthanarayana Bhat who was headmaster of Brahmanandodayam High School, Kalady. He retired from service on 31.3.1986. There were serious irregularities in the maintenance of school records and properties and therefore the Manager of the school requested the Deputy Director on 10.3.1986 to conduct an audit of accounts of the school and to verify the stock position of the books and other articles. Audit was conducted in two spells in order to cover the unaudited period from 1.4.1980 to 31.3.1983 and from 1.4.1983 to 31.3.1986 during May 1986 and June 1986 and it revealed various financial irregularities committed by the petitioner. Petitioner was served with copies of the audit reports and ample opportunity was given to him to rectify the defects pointed out in the audit report. Audit report was communicated to the school on 10.11.1986 with direction to submit rectification report within 15 days from the date of receipt of the report. Reply was received from the school on 6.1.1987 without the necessary documents required in the audit report. Non - liability certificate could not be issued to the petitioner since various financial irregularities were pending clearance in the audit report. Two spot verifications were then conducted on 21.12.1987 and 15.12.1988 in order to clear the outstanding audit objection. Spot inspection was conducted with notice to all the parties including the petitioner. With regard to stock verification held on 15.12.1988 petitioner filed his objection dated 5.1.1989. He also filed another objection dated 5.2.1989 relevant portion of which reads as follows:
(3.) The Deputy Director of Education, Ernakulam considered the petitioner's objection and passed an order, E2.9877/88 dated 10.3.1989. Relevant of the said order is as follows;