D. P. Wadhwa, J. - (1.) Judgment dated December 20, 1991 of the Andhra Pradesh Administrative Tribunal (for short 'Tribunal') is impugned before us. By this judgment the Tribunal gave a direction that Accountants belonging to Subordinate Accounts Service (SAS) of the Accountant General Office who were working on the date of take over as the Divisional Accountants in the State Service shall also be given option to be absorbed in State as per GOM(s) 304 of November 20, 1979 issued by the Government of Andhra Pradesh. According to the appellant the State of Andhra Pradesh the GOM 304 contemplated option only from Divisional Accountants in the Accountants General office on the date of take over in the State service.
(2.) As to how the controversy arose can be best seen by reference to GOM 304 itself. As to the necessity for creating a separate service for State of the Divisional Accountants, it records as under: "The posts of Divisional Accountants are created by the State Government in the Public Works Divisions of Irrigation including Major Projects, Roads and Buildings and Public Health etc., but the administrative control i.e., recruitment to the posts, appointments, transfers, disciplinary control etc., vest with the Accountant-General, Andhra Pradesh. However, in their day to day working, the Divisional Accountants come under the immediate control of Executive Engineers of the Divisions. They assist the Executive Engineers to render accounts to the Accountant-General, Andhra Pradesh, which are different from the accounts maintained in the Treasuries. Their pay and allowances and service conditions are at present governed by the Central Government rules but they are paid by the State Government. 2. The question of taking over the cadre of Divisional Accountants from the administrative control of the Accountant-General, Andhra Pradesh has been under consideration of the State Government for some time past. A Three Man Committee was appointed by the State Government in G.O.Ms. No. 663, Irrigation and Power (Services-III) Department, dated 3rd September 1976 to advise the Government on the desirability or otherwise of taking over the cadre of Divisional Accountants from administrative control of the Accountant-General, Andhra Pradesh. The Three Man Committee after going through the various points at issue and studying the set up in other States recommended that the cadre of Divisional Accountants be taken over by the State Government as early as possible. The report was first examined in detail by the Irrigation and Power Department in consultation with the concerned Department viz., Transport, Roads and Buildings, Housing, Municipal Administration and Urban Development, Panchayat Raj and Finance and Planning. The recommendations of the Three Man Committee were again examined by Secretaries to Government, Finance and Planning, Irrigation and Power, Transpsort, Roads and Buildings, Panchayat Raj and Housing, Municipal Administration and Urban Development Departments. They agreed in principle with the recommendation of Three Man Committee for the take over of the cadre of Divisional Accountants by the State Government. The Accountant-General, Andhra Pradesh was addressed in the reference 1st read above to obtain the concurrence of the Comptroller and Auditor-General of India for the State Government taking over the administration of Divisional Accountants in this State. The Accountant-General, Andhra Pradesh in his D.O. letter fourth read above had conveyed the approval of the Comptroller and Auditor-General of India to the transfer of the Cadres of Divisional Accountants to the State Government. 3. After a detailed examination in consultation with the Accountant-General, Andhra Pradesh and in order to have proper control over expenditure and over accounts matters generally in Divisional Offices which is very essential and important in view of the heavy expenditure incurred in various engineering departments, the Government have decided that the cadre of Divisional Accountants be taken over by the State Government from the administrative control of the Accountant-General, Andhra Pradesh and a separate cadre of Divisional Accountants be constituted, under the State Government. Government accordingly direct that the cadre of Divisional Accountants be taken over from the administrative control of the Accountant-General, Andhra Pradesh and a separate cadre of Divisional Accountants be constituted under State Government with effect from 1-1-1980."
(3.) GOM 304 further records as to how and on what terms and conditions take over of the cadre of Divisional Accountants from the administrative control of the Accountant-General of the Andhra Pradesh would take place. This is in para 5 and, in relevant part, it is as under: "(i) Options to come over to the State Service will be given to all Divisional Accountants including SAS passed Auditors/SAS Accountants whose names find place on the date of take over in the gradation list of Divisional Test passed Divisional Accountants maintained by the Accountant-General, Andhra Pradesh. The option will be subject to their accepting the service conditions of the State Government and the State scales of pay. Further chances of promotion in the State Service outside the cadre of Divisional Accountants will be open only to such persons as opt for the State Service. (iv) S.A.S. passed Auditors/S.A.S. Accountants borne on the Accountant-General's cadre of Divisional Test passed Divisional Accountants who do not opt to come over to the State service will be allowed to continue subject to availability of vacancies as Divisional Accountants on deputation but without any deputation allowance. They will be reverted to Accountant-General's Office as and when qualified hands become available. However those Divisional Accountants who opt to come over to the State Service cannot revert to Accountant-General's Office." ;