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Citation Codes
Equivalent Citations
citation codes
Case Number
Attorney(S)
Judges
Acts
  • Arts. 148(1) and 148(5) of the Constitution. Sub-section (4) of S. 96
  • 1919. Section 96-D of the Government of India Act, 1919,
  • rule 143 of the Manual of Standing Orders. Rule 143
  • rules 139 and 140 control rule 143.
  • Government of India Act, 1919,
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Cites
Cited by
Citation Codes
Equivalent Citations
citation codes
Case Number
Attorney(S)
Judges
Acts
  • Arts. 148(1) and 148(5) of the Constitution. Sub-section (4) of S. 96
  • 1919. Section 96-D of the Government of India Act, 1919,
  • rule 143 of the Manual of Standing Orders. Rule 143
  • rules 139 and 140 control rule 143.
  • Government of India Act, 1919,
Smart Summary

Factual and Procedural Background

The appeal concerned seniority which depended on the validity of an amendment (1956) to rule 143 of the Manual of Standing Orders. Rule 143, as it stood before the 1956 amendment, provided seniority selection for appointment to the Subordinate Accounts Service by order of passing an examination with a specified weightage for excess length of service. The 1956 amendment deleted that weightage. The respondent (petitioner below) argued the amendment was made only by the Comptroller and Auditor-General and not by the President, and so was not a valid rule; the learned Judge accepted that contention and struck down the amendment. The matter came on appeal to the court, which examined the statutory character of rule 143 and the validity of the 1956 amendment.

Legal Issues Presented

  1. Whether the 1956 amendment to rule 143 (deleting weightage for excess service) was validly made and operative as a rule.
  2. Whether an amendment administratively made by the Comptroller and Auditor-General, but not framed by the President after consultation, can operate as a rule under Article 148(5) of the Constitution.
  3. Whether rule 143 is statutory in character given its existence prior to the Government of India Act, 1919 and the effect of Section 96 (sub‑section (4)) of that Act.
  4. Whether rules 139 and 140 control or regulate rule 143.

Arguments of the Parties

Respondent's Arguments

  • The 1956 amendment to rule 143 was made only by the Auditor‑General and not by the President, and therefore did not operate as a rule.

Appellants' Arguments

  • Rules 139 and 140 control rule 143.

Table of Precedents Cited

No precedents were cited in the provided opinion.

Court's Reasoning and Analysis

The court agreed with the learned Judge that the 1956 amendment was administratively made by the Comptroller and Auditor‑General and not framed as a rule by the President in consultation with the Comptroller and Auditor‑General as required by Article 148(5); consequently the amendment could not have the force of a rule framed by the President. The court then examined whether rule 143 was statutory. It found rule 143 existed prior to 1919 and noted that Sub‑section (4) of Section 96 of the Government of India Act, 1919 declared rules or other provisions in operation at that time to have been made in accordance with powers and to be confirmed. On that basis the court concluded rule 143 was statutory in character. Because rule 143 was statutory, the 1956 amendment dispensing with the weightage had no validity. Finally, the court rejected the appellants' contention that rules 139 and 140 controlled rule 143, observing that their subject‑matters are different and do not deal with weightage.

Holding and Implications

DISMISSED. The appeals fail and are dismissed. No costs.

Direct effects: the 1956 amendment to rule 143 (deleting weightage) was held invalid; rule 143 was held to be statutory in character. The opinion does not discuss broader precedential implications beyond the direct effect on the validity of the amendment and the dismissal of the appeals.

    Accountant-General, Madras, And Others v. Doraiswami (S.) And Others

    K. Veeraswami, C.J:— It seems to us that the order of the learned Judge is correct. He struck down the amendment to rule 143 as illegal. The question in the appeal turns on seniority and that, again, will depend upon the validity of the amendment to rule 143 of the Manual of Standing Orders. Rule 143 as it stood before the amendment in 1956, read as follows:

    “Subject to the conditions in Para. 139 and subject also to the right of the appointing authority to make any special promotion in accordance with Para. 144, clerks or divisional accountants eligible for appointment to the Subordinate Account Service shall ordinarily be selected for appointment to the Subordinate Accounts Service in the order of the dates of their passing the examination, but in order to allow for length of service and experience, every three complete years of the excess in length of service (either as a clerk in the Audit Office or a divisional accountant or an accounts clerk in a Divisional or Subdivisional Office of the Public Works Department) should be treated as compensating for one year's delay in passing the examination:

    Provided that the relative seniority of those who complete the Subordinate Accounts Service Examination held in May 1950 and onwards, should be fixed treating every one and a half years of the excess in length of service as compensating for half-year's delay in passing the Subordinate Accounts Service Examination.”

    The weightage contemplated by this rule was deleted with effect from 1956. The respondent, who was the petitioner, contended that the amendment to the rule was only made by the Auditor-General and not by the President and, therefore, it would not operate as a rule. That contention was accepted by the learned Judge.

    2. Article 148(1) of the Constitution says that there shall be a Comptroller and Auditor-General of India who shall be appointed by the President in the manner mentioned therein. Sub-clause (5) of this article states that, subject to the provisions of the Constitution and of any law made by Parliament, the conditions of service of persons serving in the Indian Audit and Accounts Department and the administrative powers of the Comptroller and Auditor General shall be such as may be prescribed by rules made by the President after consultation with the Comptroller and Auditor-General. It is not disputed that the amendment to 143 was administratively made by the Comptroller and Auditor-General and it was not framed as a rule by the President in consultation with the Comptroller and Auditor-General. The amendment, therefore, cannot have the force of a rule framed by the President.

    3. But then the contention before the learned Judge was that rule 143 itself was not statutory in character. At that time, it was admitted in the pleadings as to the statutory character of the rule and the learned Judge relied on it. Apart from that, we have ourselves examined the position and found that rule 143 was statutory in character. The rule existed even prior to 1919. Section 96-D of the Government of India Act, 1919, was somewhat similar to Arts. 148(1) and 148(5) of the Constitution. Sub-section (4) of S. 96 specifically declared that all rules or other provisions in operation at the time of passing of the Government of India Act, 1919, were made in accordance with the powers in that behalf and were confirmed. That means that rule 143, which was in operation at the relevant time, was declared as duly framed in accordance with the powers in that behalf and confirmed as a rule. The rule, therefore, became statutory. It follows, therefore, that the learned Judge was right in his view that the amendment of 1956 dispensing with the weightage, had no validity.

    4. It is contended by Sri Dolia for one of the appellants that rules 139 and 140 control rule 143. We are unable to agree. The subject-matters of rules 139 and 140 are different. They do not deal with weightage. That was the view of the learned Judge, with which we agree.

    5. It follows that the appeals fail and are dismissed. No costs.

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    Accountant-General, Madras, And Others v. Doraiswami (S.) And Others
    (Aug 6, 1973)