NON GAZETTED POSTAL AUDIT ASSOCIATION, NAGPUR THROUGH ITS SECRETARY SHRI D.V. DHAKTOD AND OTHERS Vs. COMPTROLLER AND AUDITOR GENERAL OF INDIA AND ORS.

JUDGEMENT

(1.) The petitioners who were working as Sec. Officers in the office of the Director of Audit and Accounts, Posts and Telegraphs, Nagpur till March 31, 1976 and who were transferred with effect from April 1, 1976 to the Post and Telegraphs Department (for Short, P and T) to discharge the accounting function in its Postal Wing feel that their rights in, or avenues of, promotions are pre-judicially affected because of the new and separate cadre formations in the Postal Wing and Telecommunications Wing of the P and T Department. They have preferred the instant writ petition in this Court to ventilate their grievances in that regard and to secure an appropriate relief from this Court.

(2.) For a proper understanding of the grievance of the petitioners in this petition it is necessary to understand the set up of the system of audit and accounts in our country and the material changes which were introduced therein in course of time. It appears from para 5 of the return on behalf of the Union of India that the Defence Accounts had always been separate from the Defence Audit. It further appears that so far as Railways are concerned an order was passed by the Secretary of State in Council under Rule 25 of the Auditor General Rules framed under Sec. 96(1)(d) of the Government of India Act, 1919 whereby the responsibility for the maintenance of the accounts of the Railways was transferred to the Finance Commissioner of Railways. The Accountant General Railways ceased to exist with effect 1-4-1929 and the audit side of the work was taken over by the Director of Rail ways Audit, with effect from 1.4.1929 who was allowed to exercise powers in respect of Railways Audit offices which were previously exercised by the Accountant General, Railways.

(3.) Except for the two departments of Railways and Defence there was no bifurcation of accounts and audit so far as the other ministries or departments of the Union of India were concerned for which prior to the coming into force of the Constitution the Auditor General of India was at the apex of the powers and functions in relation to accounts and audit of the Union of India and the States and after the Constitution came into force a post of Comptroller and Auditor General of India for short, (C and AG) was created under Art. 148 of the Constitution for being the highest authority in the country in relation to the work of the accounts and audit of the Union and the States. For carrying out the work of accounting and audit there was an independent of Indian Audit and Accounts and a separate service of persons working in the said department under the control of the C and AG of India.