- (1.) This special appeal has been filed against the order of the learned Single Judge dated July 24, 1985. It runs as under: In this rule the petitioner has challenged the rule making power in respect of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. By order dated 5th January, 1978, the State Government was pleased to amend its Financial Rules, namely, Public Works Financial and Accounts Rules, but in doing so they exceed the limit of their power and sought to insert, Rules 3A, 3B and 3C by which they sought to amend the Act of the Parliament Under Articles 148, 149 and 150 read with item No. 77 of Schedule VII it is clear, the power is vested in the Central Government and not in the State Government. It, therefore, tries to amend matters beyond the competence of the State when there is beyond the competence of the State when there is already an Act by the Parliament. The amendment, therefore, in so far it is repugnant to the Act of Parliament, and Ex. 4, cannot be sustained and must be set aside which I hereby do. The rule is made absolute and there will be no order as to costs.
(2.) The petitioner's case is that in the year 1973, he was taken as Divisional Accountant by the Accountant General, Rajasthan, Jaipur. At the time of the filing of the writ petition in the year 1978, he was posted as Divisional Accountant in the office of the Senior Accounts Officer, C.A.D., Rajasthan Canal Project, Hanumangarh under the administrative control of the Accountant General. He is only competent to transfer Divisional Accountants from one place to another place as provided under para 314 of Chapter VII of the Comptroller and Auditor General's Manual of Standing Orders Volume I. His conditions of service are governed by the rules prescribed by the President after consultation with the Comptroller and Auditor General of India as provided under Article 148(5) of the Constitution of India. The Government of Rajasthan has issued order No. F.2 (1)FD/Ex.IIIOF 1975/10 dated January 05, 1978 (Annx.3) making amendments in the Rules 3, 13, 15, 16 and 17 of the Public Works Financial and Accounts Rules (hereinafter referred to as 'the Rules'). They are ultra vires of Articles 149 and 150 of the Constitution of India. The State Government has no authority to prescribe a separate accounting procedure. As a result of these amendments, the postings of Civil Accountants are being arranged by the Chief Accounts Officer, Rajasthan, Jaipur and letter No. F.4(2)/CADOF 1978 dated March 21, 1978 (Annexure 4) has been issued by the Government.
(3.) He has made the following prayers in his writ petition: (i) the impugned amendments at item No. 3, 13, 15, 16 and 17 as contained in Ex. 3 and the impugned order Ex. 4 be quashed and set aside, the amendments at items No. 3, 13, 15, 16 and 17 be declared to be ultravires of Article 148(5), 149 and 150 of the Constitution of India and so also the order Ex. 4 and the State Government, and the Chief Account Officer be restrained from posting any civil Accountant on the post of Divisional Accountants and the petitioner and his other like colleagues be allowed to continue as Divisional Accountants as if these amendments had not been made and the order Ex. 4 had not been passed. (ii) Any other appropriate relief to which the petitioner may be found entitled be granted. (iii) The writ petition be allowed with costs.;