JUDGMENT

D.P. Wadhwa, J.-Judgment dated De-cember 20, 1991 of the Andhra Pradesh Admin-istrative Tribunal (for short Tribunal ) is im-pugned before us. By this judgment the Tribunal gave a direction that Accountants belonging to Subordinate Accounts Service (SAS) of the Ac-countant General Office who were working on the date of take over as the Divisional Account-ants in the State Service shall also be given op-tion 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 con-templated option only from Divisional Account-ants 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 in-cluding Major Projects, Roads and Build-ings and Public Health etc., but the ad-ministrative control i.e., recruitment to the posts, appointments, transfe