R S JADHAV Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) GOVERNMENT Resolution dated February 1, 1965 (GR 1965) has given birth to these petitions by rival groups aspiring for promotion in the Maharashtra Finance and Accounts Service, Class II (Service ).

(2.) ACCOUNTING constitutes a vital function of all State departments and offices. Prior to 1960 this function was attended to by sections of employees in each office or department of the Government. These employees possessed a more or less common basic knowledge of accounts. Regard being had to the institutional divide, the accounts knowing personnel were placed at a disadvantage. Avenues for promotion were few and far between. Some offices had a surplus of them and some a severe shortage. The Secretary to the Government, Finance Department, was the Head of Department vis-a-vis as many as seven offices and much of his time was taken by the routine required of such head. To solve the problem, Government decided upon the establishment of a Directorate of Account and Treasuries (DAT ). Details of the new-set-up were to be worked out by an Officer on Special Duty (OSD) in consultation with the Maharashtra Public Service Commission (MPSC ). A Stenographer and Peon were provided to the OSD under the Govt. Resolution dated December 8, 1960 (1960 GR) and he was enjoined to submit his proposals expeditiously. The DAT was established vide Govt. Resolution dated 27 December, 1961 (1961 GR ). Next came the Govt. Resolution 1965 (GR 1965) constituting the Maharashtra Finance and Accounts Service (MFAS) comprising five grades viz. the supertime scale. Class I. Senior and Junior, Class II and Class III. The first four grades were to form part of the State Service, while the last was a subordinate service. The G. R. runs into 19 paragraphs, several Annexures and Appendices.

(3.) ANNEXURE G lays down the rules for an examination. Annexed to G are Appendices A and B. Appendix C to G is the syllabus for the examination. The said examination is described as a departmental examination for Class I, Senior and Junior, and Class II grades. Of the G rules, the important ones are those numbered 3 to 7, both inclusive. Rule 3 says the examination will be compulsory for every incumbent of posts specified in Appendix A. Rule 4 enumerates the eligibles for the examination. Rules 5 and 6 make additions to the eligibles over and above those described in Rule 4. Rule 7 specifies the class exempted or entitled to exemption from passing the examination. The examinations role vis-a-vis the different streams in the service needs to be understood with reference to a time frame. Rule 7 as originally framed listed 5 classes entitled to exemption from the examination. One such class was of persons whose age exceeded 40 years on the date their liability to pass the examination commenced. Grant of exemption to them was to be considered by Government on merit, as and when necessary. Appointments to the service were to be made by the Director of Accounts and Treasures by promotion or nomination. The promotees were to be from a select list of persons fit for promotion to the service. This list had to consist of those who had passed the examination (passers) or were exempted from passing it (exemptees ). As to the nominees, they had to pass the examination within the two years period of probation. For the nominees, failure to pass the examination within the period of exemption including the extended period, would subject them to the penalty of discharge without notice. In relation to the promotees, the vacancies were to be in the ratio of 2 : 1 as between the passers and exemptees respectively. This ratio was varied to 1 : 1 for a short duration of two years as from 1 September, 1967.