(1.) Heard Mr. S. Borthakur, learned counsel for the petitioner. also heard Mr. S.K. Medhi, learned Standing Counsel, Tezpur University and Mr. R.K. Talukdar, learned Standing Counsel, Director General of Audit.
(2.) The petitioner before this Court joined the Tezpur University as an Assistant Finance Officer on 22/1/1995 in pursuance to the selection in terms of advertisement No. TU/Estt/18/06/94 dtd. 4/6/1994. After rendering his services for nine years, the petitioner became eligible for senior scale and was accordingly recommended for grant of senior scale and was also granted senior scale with effect from 13/4/2002. The petitioner, although never promoted to higher post, however, he performed his duties in different capacities on deputation basis and upon due completion of the deputation period he was reverted to his original post of Assistant Finance Officer. The petitioner served on as a Deputy Registrar, Internal Audit Officer as well as Finance Office on deputation. Although the petitioner became eligible, he was never promoted to a higher post. He accordingly approached this Court by filing WP(C) No. 1323 of 2020, which writ petition came to be disposed of by order date of 23/3/2021 directing the respondents to consider the petitioner for promotion within a period of four weeks from the date of the order. Consequent to the directions of this Court and upon recommendations of the Departmental Promotion Committee, the petitioner was promoted to the post of Deputy Registrar in the pay level of 12 (Pre revised pay band -3, Rs.15600.00 39100 plus Grade Pay of Rs.7600.00) with effect from the date of joining the post vide order dtd. 22/4/2021. Shortly thereafter, the petitioner was superannuated from his service as a Deputy Registrar in the Pay Level of 12 (Pre-revised Pay Band 3, Rs.15600.0039100/- plus Grade Pay of Rs.6000.00). Pursuant to his superannuation, the petitioner was entitled to be granted his retirement benefits. By order dtd. 30/6/2021 the pension and other pensionary benefits to the petitioner were released. However, an amount of Rs.20,77,976.00 (Rupees Twenty Lakh Seventy Seven Thousand Nine Hundred Seventy Six) was stated to be kept on hold from leave encashment, retirement and gratuity till settlement of the pending audit objections raised in Para No. 2.3 of part II B of the Inspection Report insofar as the accounts of the Tezpur University for the year 2018 -2019 is concerned. This audit objection was raised by the Director General of Audit (Central), Kolkata on decision taken by the Standing Audit Committee of the University. It is the claim of the petitioner that another amount of Rs.4,11,250.00 (Rupees Four Lakhs Eleven Thousand Two Hundred Fifty) was also kept on hold from the pensionary benefits on the pretext of deduction towards Income tax. It is the further claim of the petitioner that an increment payable to the petitioner has also not been granted. The petitioner thereafter filed a writ petition being WP(C ) No.4447/2021, which was disposed of by the order dtd. 26/7/2022 by directing the respondent authority to give the annual increment to the petitioner.
(3.) The learned counsel for the petitioner submits that the Director General of Audit has raised the audit objection in his report that the appointment of the petitioner to the posts of Internal Audit Officer and Finance Officer were irregular. the objection was raised as the advertisement for Internal Audit Officer requires educational qualification of a Master's Degree with at least 55% marks or its equivalent of grade 'B' in the UGC Seven Point Scale. The audit objection further states that the petitioner was selected although he did not satisfy the qualification of having a Master's Degree as per UGC norms and therefore, he did not meet the criteria in the advertisement for appointment to the post of Internal Audit Officer. The appointment of the petitioner was recommended by the Board of Management and he was appointed in the post with effect from 14/5/2008 to 4/7/2013 and he drew the pay attached to that post during the above period. The audit objection was further raised in respect of the appointment of the petitioner for the post of Finance Officer in the scale of pay of Rs.37,400.00 - 67,000/- (PB-4) with Grade Pay of Rs.10,000.00 in response to the selection made pursuant to an advertisement no.04/ 2013 dtd. 20/2/2013. In the said post also the minimum educational qualification set for the said post was a Master's Degree with 55% marks or its equivalent grade 'B' in the UGC Seven Point Scale. The Audit raised objections that the petitioner was selected for the above post by the Selection Committee on deputation with effect from 5/7/2013 for tenure of five years. After completion of his tenure, the petitioner was reverted back to the post of Assistant Finance Officer on 17/8/2018. During the period he performed as a Finance Officer on deputation, he drew the scale of pay attached to the said post. The Audit made the following observations in this regard: