S.J. Mukhopadhaya, J. - (1.)AS all these three Writ Appeals preferred by the common appellants, namely the State of Tamil Nadu, against the common order passed by the learned single Judge, dated 3.10.2007 in W.P.Nos.48855, 41145 and 49177 of 2006, and a common question of law being involved, they were heard together and disposed of by this common judgment.
(2.)THE respondents herein (the Writ Petitioners) who are Senior Co-operative Auditors under the services of the appellants-State, preferred the respective Writ Petitions for a direction to the appellants-State to include their names in the panel for the year 2005-2006 for promotion to the post of Co-operative Audit Officers. For such promotion, there is prescription of passing certain examination, including the Account Test for Subordinate Officers-Parts I and II. THE respondents/Writ Petitioners have passed the requisite examination, but admittedly they had not passed the Account Test for Subordinate Officers-Part-I. Such passing of the Account Test for Subordinate Officers-Part-I was also essential for promotion to the post of Senior Co-operative Auditor, which they are holding. Pursuant to the relaxation granted by the appellants-State, earlier, without passing such Account Test for Subordinate Officers-Part-I, they were promoted to the post of Senior Co-operative Auditor. Now, for the next higher promotion, their plea is that when once the common qualification, i.e. Account Test for Subordinate Officers-Part-I, is exempted for promotion to the feeder category of Senior Co-operative Auditor, such exemption is automatically available to them for further promotion to the superior post of Co-operative Audit Officer.
The learned single Judge, vide the impugned order dated 3.10.2007, accepted the plea of the respondents-Writ Petitioners and directed the appellants-State to include their name in the panel for the year 2005-2006 for promotion to the superior post of Co-operative Audit Officer, which gave rise to the filing of the present Writ Appeals by the State.

Before this Court, learned counsel for the parties, while relying on some rules/guidelines/circulars/Government Orders, issued by the appellants-State, took divulging plea. According to the appellants-State, the relaxation as was granted in favour of the respondents-Writ Petitioners, was only for promotion to the post of Senior Co-operative Auditor and there cannot be any automatic exemption for promotion to the next superior post of Co-operative Audit Officer.

(3.)ON the other hand, according to the learned counsel for the respondents-Writ Petitioners, exemption when once granted, is also available for promotion to the next superior post, as was the plea taken before the learned single Judge.
The only question requires to be determined in the present Writ Appeals is as to whether when once the appellants-State have exempted the respondents-Writ Petitioners and other similarly situated persons from passing the Account Test for Subordinate Officers-Part-I, for promotion to the post of Senior Co-operative Auditor, such relaxation/exemption automatically stands available to them and others, for promotion to the next superior post of Co-operative Audit Officer.