ARIJIT BANERJEE,J. - (1.) The short question that falls for determination in this writ application is whether or not the petitioner's resignation letter dated 7 August, 2017 whereby he had tendered resignation from the post of Joint Director (Advanced Studies) and Director (Discipline) in the respondent no.1 Institute, with effect from the afternoon of the same day, could be treated as validly withdrawn by the petitioner's letter dated 25 September, 2017. The material facts of the case relevant for the purpose of deciding this application are as follows.
(2.) The petitioner joined the respondent no.1 Institute i.e. the Institute of Cost Accountants of India (in short, 'ICAI') as a Joint Director in terms of his appointment letter dated 10 February, 2011. Thereafter, from time to time, he served ICAI in different capacities. As on 7 August, 2017, the petitioner held the post of Joint Director (Advanced Studies) and Director (Discipline). Allegedly due to harassment and humiliation faced by the petitioner from the then President of ICAI, the petitioner tendered his resignation by letter dated 7 August, 2017. The letter of resignation in so far as the same is material reads as follows: "Dear Sir, With due respect, I wish to state that owing to unavoidable circumstances, it will not be possible to render my services to this organization any further. Hence, I am tendering my resignation as Joint Director (Advanced Studies) and Director (Discipline) w.e.f. this afternoon the 7th August, 2017. I shall be thankful, if you kindly accept my resignation as Director (Discipline) and issue necessary instructions for relieving me from the said post with immediate effect (i.e., w.e.f. 7th August, 2017). In terms of appointment letter Ref No. G:142:02:2011 dated 10th February, 2011, three months' notice (or pay in lieu of notice) is required for cessation/resignation of employment. Hence, I would like to be released on 6th November, 2017 from the present duties and responsibilities which shall be in due compliance with the terms of the above referred appointment letter."
(3.) By a letter dated 12 August, 2017 the Secretary of ICAI being the respondent no.2 herein, accepted the petitioner's resignation. The said acceptance letter reads as follows: "Dear Sir, This has reference to your letter dated 7th August, 2017 tendering resignation from the position of Director (Discipline) and Joint Director (Advanced Studies) in the Institute with a request to consider the date of resignation from 7th August, 2017 and to release from the post of Director (Discipline) with immediate effect w.e.f. 7th August, 2017 and to release from present duties and responsibilities on 6th November, 2017. Your resignation has been accepted as per the terms of your appointment letter. You have been relieved from the position of Director (Discipline) w.e.f. 7th August, 2017 as already communicated to you by my mail dated August 9, 2017. You are directed to handover all documents of Directorate of Discipline to me and of Advanced Studies to Shri Arnab Chakraborty (Senior Director, Admin and Studies) on August 14, 2017. You will be relieved from the post of Joint Director (Advanced Studies) on August 14, 2017 after handing over all the documents. You are transferred w.e.f. August 14, 2017 (A/N) to Thiruvanthapuram to look after CAT related activities there. You will report to Shri L. Gurumurthy, Sr. Director (CAT, Admin, T and P) till the date of your release from the services of the Institute." ;