ORDER :

1. A question whether passing of departmental accounts examination is a condition precedent for grant of benefits under Assured Career Progression under the Bihar State Employees Condition of Service (Assured Career Progression Scheme) Rules, 2003 (hereinafter referred to as the 'ACP Rules') has once again arisen in the present writ application. The petitioner is claiming grant of the benefits under the said A.C.P. Rules, which is being denied on the ground that he has not passed the departmental accounts examination.

2. Upon hearing Mr. Prashant Sinha, learned counsel for the petitioner, Mr. Anjani Kumar, learned Additional Accountant General-4 for the State of Bihar and Mr. Prabhat Ranjan, learned Accountant General with reference to various judicial pronouncements of this Court, it has clearly emerged that conflicting and divergent views have been expressed on this issue in various Division Bench decisions of this Court.

3. Before referring to the said Division Bench decisions, it is significant to note that a question had arisen before a Full Bench of this Court in case of Maheshwar Prasad Singh Vs. State of Bihar, reported in 2000 (4) PLJR 262 as to whether the clerks working in the mufassil office were required to pass the departmental examination in accounts for promotion to selection grade. It would be evident from the very opening paragraph of the decision in case of Maheshwar Prasad Singh (supra) and paragraph 3 of the said decision that the core of the dispute in the said case was whether passing of the accounts examination was an essential condition without which the clerks could not be promoted to selection grade.

4. The Rules relating to examination in accounts are contained in Rule 157 of the Bihar Board's Miscellaneous Rules, 1958 (hereinafter referred to as the 'Board's Miscellaneous Rules'). Examining the said provision under the Board's Miscellaneous Rules with specific reference to Rule 157(3)(J) and noticing various changes in the said provision, the Full Bench held in paragraph 13 as under : -

"..... Thus, the clerks were required to pass the final examination in accounts a condition for promotion to selection grade after 29.03.1982." (Underlined for emphasis)

5. Rule 157(3)(J) of the Board's Miscellaneous Rules reads as under : -

"(J) (a) Any Clerk, who has not passed the preliminary examination in Accounts, will be neither confirmed nor be allowed to cross the efficiency bar:

(b) A Clerk, who has not passed the final examination, will not be promoted to the Selection grade:

(c) In case of non-availability of senior clerk, finally passed in Accounts Examination, in junior clerk, having passed the final Accounts Examination may be temporarily promoted to the Selection Grade;

Provided that the Junior Clerk temporarily promoted to the Selection grade shall be reverted to the post of clerk if the Clerk senior to him passes the final Accounts Examination within two years from the date of his first super session and is promoted with effect from any date within the said two years, otherwise the senior clerk would be treated junior to all the clerks promoted to the Selection grade prior to him."

6. In case of State of Bihar and Others Vs. Kusheshwar Nath Pandey, reported in 2013 (1) PLJR 939, a question arose as to whether passing of departmental accounts examination was an essential condition precedent for grant of 'time bound promotion'. Noticing Rule 157(3)(J) of the Board's Miscellaneous Rules and State Government's Circular dated 01.04.1980, a Division Bench of this Court held in paragraph 12 of its judgment and order dated 19.09.2012 that all along, the rules required passing of accounts examination a condition precedent for promotion to a higher post including the promotion to a higher grade under the time bound promotion scheme. Further, in case of State of Bihar and Others vs. Anjani Kumar, reported in 2013 (2) PLJR 643, a question arose before a Division Bench of this Court, this time, on requirement of