HEMANT GUPTA,J. - (1.) The present appeal is directed against an order passed by the Division Bench of the High Court of Judicature at Patna on 13.03.2018 whereby the Writ Petition was allowed directing the appellant to provide financial assistance for payment of the arrears as well as current pension to the employees of the Anugraha Narayan Sinha Institute of Social Studies, Patna (Institute).
(2.) The Institute is incorporated by the Anugraha Narayan Sinha Institute of Social Studies Act, 1964, (Act). The Institute has a perpetual succession and a common seal. The Chairman of the Board of Control isa nominee of the State Government. The State Government is also to nominate two persons of eminence in consultation with the Chairman; whereas, the others are ex-officio members such as Vice-Chancellor of Patna University, another Vice-Chancellor to be nominated by the State Government other than that of Patna University in rotation in alphabetical order as per names of Universities; two representatives of the Indian Council of Social Science Research, New Delhi; one representative of the University Grants Commission; one faculty member not below the rank of a Professor and a Secretary to the State Government in the Department of Education and in the Department of Finance.
(3.) In terms of Section 6 of the Act, the Board is the supreme governing body of the Institute and is to exercise all the powers of the Institute. Section 8 mandates the State Government to contribute a sum of rupees two lacs in each financial year for the maintenance of the Institute and such other sums as it may deem fit for special items of research or education work, publication, buildings and proper maintenance and development of the Institute. Section 9 of the Act provides for establishment of Institute Fund, whereas, Section 10 deals with the budget of the Institute. Section 16 of the Act empowers the Board to make rules not inconsistent with the provisions of the Act, whereas, Section 17 empowers the Board to make regulations consistent with the Act and the Rules framed thereunder. The relevant provisions of the Act read as under: "6. Functions of the Board. - (1) The Board shall be the supreme governing body of the Institute and shall exercise all the powers of the Institute. (2) Subject to the provisions of this Act the Board shall, in particular- (a) hold, control and administer the property and the funds of the Institute; (b) determine the form, provide for the custody and regulate the use of the common seal of the Institute; (c) determine and regulate all matter concerning the Institute; (d) administer any funds placed at the disposal of the Board for specific purposes; (e) create posts and appoint officers and other employees of the Institute and define their duties and provide for the filling of temporary vacancies: Provided that no post the total emolument of which exceeds Rs. 1,000 per month shall be created without the previous sanction of the State Government; (f) have power to accept transfers on behalf of the Institute of any movable or immovable property to and for the purposes of the Institute. xxx xxx xxx 8. Payment to Institute. - (1) The State Government shall contribute to the institute a sum of two lakhs of rupees in each financial year for the maintenance of the institute. (2) The State Government may contribute from time to time such additional sums to the Institute as it may deem fit for special items of research or educational work, publication, buildings and for the proper maintenance and development of the Institute. 9. The Institute Fund. - (1) There shall be established a Fund to be called the Anugraha Narayan Sinha Institute Fund which shall be vested in the Institute to which shall be credited- (a) the balance, if any, standing to the credit of the Anugraha Narayan Sinha Institute of Social Studies, Patna, on the date of commencement of this Act; (b) all moneys contributed to the Institute by the State Government; (c) all moneys received by or on behalf of the Institute from the Central Government; (d) all moneys received by or on behalf of the Institute by way of grants, gifts, donations, benefactions, bequests or transfers; (e) all interests and profits arising from any transaction in connection with any money belonging to the Institute; (f) proceeds from the sale of the journals, pamphlets and books; and (g) all moneys received by the Institute in any other manner or from any other source. (2) All moneys credited to the Fund shall be deposited or invested in such manner as the Institute may, with the approval of the State Government, decide. (3) The Fund shall be applied towards meeting the expenses of the Institute including expenses incurred in the exercise of its powers and discharge of its functions under this Act. 10. Budget. - (1) The Director shall, on or before the tenth day of August each year, cause to be prepared and laid before the Board, in such form as may be prescribed by the Board, the budget estimate of the income and expenditure of the Institute for the next financial year. (2) The Board shall, as soon as may be after the tenth day of August but not later than the first day of the following September, examine and approve the estimate with or without modification as it may deem fit and shall forthwith submit a copy thereof to the State Government. (3) The Board may from time to time during the financial year reduce the amount of any item of budget grant or transfer such amount or a portion thereof to any other item of budget grant: Provided that the Board shall have no power to transfer any non-recurring grant for recurring expenditure: [Provided further that the Board shall have no power to transfer from one item to another item an amount exceeding 20 per cent of the original grant under any item.] xxx xxx xxx 12. Accounts and audit. - (1) Subject to any rules made by the State Government in this behalf, the accounts of receipts and expenditure of the Institute shall be kept in such manner and in such form as the Board may from time to time prescribe. (2) The Board shall, as soon as may be after closing its annual accounts, prepare an annual statement of accounts in such form as the State Government may from time to time prescribe and forward the same to the Accountant-General, Bihar, by such date as the State Government may, in consultation with the Accountant-General, Bihar, determine. (3) The accounts of the Institute shall be audited by the Accountant-General, Bihar, or some other officer appointed by him in this behalf and the Board shall take suitable action on the matters arising out of the audit report. (3A) The State Government may call upon the Institute to adopt concurrent audit by the Chief Controller of Accounts and Audit of the State Government. (4) The Board shall forward the annual accounts of the Institute together with the audit report thereon to the State Government and the State Government shall cause the same to be laid before the Legislature of the State." xxx xxx xxx ;