( 1 ) INTRODUCTION, these Writ Petitions are filed by the principal Accountant General of Andhra pradesh and the Comptroller and Auditor general of India, New Delhi, assailing the judgments and orders of the Central administrative Tribunal, Hyderabad Bench in different Original Applications moved under section 19 of the Administrative Tribunals act, 1985. In all the judgments, the learned tribunal followed its earlier judgment in O. A. No. 401 of 1992, dated 2-12-1992 (P. Yellamanda v, Comptroller and Auditor general of India) (hereafter called, yellamanda case), a Division Bench judgment of this Court in Union of India v. R. Malakondaiah (hereafter called, malakondaiah case), which followed the judgment of the Supreme Court in s. Banerjee v. Union of India (hereafter called, Banerjee case ). These matters were initially placed before a Division Bench of this Court. It was submitted by the petitioners counsel before the said Bench that the decision of the Supreme Court in banerjee case is not applicable and that the decision of this Court in Malakondaiah case requires reconsideration. Therefore, it was felt that an authoritative pronouncement is required in the ma