JUDGMENT - S.M. DADU, J.:---Government Resolution dated February 1, 1965 (GR 1965) has given birth to these petitions by rival groups aspiring for promotion in the Maharashtra Finance Accounts Service, Class II (Service).

2. Accounting constitutes a vital function of all State departments and offices. Prior to 1960 this function was attended to by sections of employees in each office or department of the Government. These employees possessed a more or less common basic knowledge of accounts. Regard being had to the institutional divide, the accounts knowing personnel were placed at a disadvantage. Avenues for promotion were few and far between. Some offices had a surplus of them and some a severe shortage. The Secretary to the Government, Finance Department, was the Head of Department vis-a-vis as many as seven offices and much of his time was taken by the routine required of such head. To solve the problem, Government decided upon the establishment of a Directorate of Account Treasuries (DAT). Details of the new-set-up were to be worked out by an Officer on Special Duty (OSD) in consultation with the Maharashtra Public Service Commission (MPSC). A Stenographer and Peon were pro

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