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2025 Supreme(Cal) 476

IN THE HIGH COURT AT CALCUTTA
MADHURESH PRASAD, SUPRATIM BHATTACHARYA, JJ.
The Comptroller and Auditor General of India & Ors. – Petitioners 
Versus
Niraj Kumar Singh – Respondent
W.P.C.T. 63 of 2025
Decided On : 07-07-2025

Advocates Appeared:
For the Petitioners: Mr. Dr. Surender Singh Hooda, Mr. Suman Basu
For the Respondent: Mr. Chirandip Sinha, Mr. Siddhartha Sankar Mandal, Ms. Anurima Das Sharma

A deputationist has no vested right to permanent absorption unless expressly provided by statutory rules or regulations in force.

Headnote:(A) Assistant Account Officer and Assistant Audit Officer Recruitment Rules, 2016 - DOPT office memorandum dated 03.10.1989 - Matter regarding the absorption of a deputationist - Tribunal directed absorption without due consideration of recruitment rules; the court found no explicit provision in the original circular for permanent absorption, establishing that an employee on deputation has no enforceable right to claim permanent absorption. (Paras 1, 9, 12, 26, 28)

(B) Employment Law - The court highlighted that the contractual nature of deputation does not create a vested right for absorption unless backed by statutory provisions. (Paras 26, 27)

Facts of the case:
The applicant, after clearing requisite examinations and serving in a borrowing office for an extended period via repeated applications for extension of his deputation, filed for permanent absorption, which was ultimately rejected by the authorities.

Findings of Court:
The court held that rejection of the petitioner's claim was justified due to the absence of a statutory basis for deemed absorption and reaffirmed the legality of the administrative decisions made by the borrowing office.

Issues: The central issue was whether the applicant was entitled to permanent absorption as an Assistant Audit Officer based on recruitment rules and prior administrative decisions.

Ratio Decidendi: The court determined that the absence of an explicit provision for absorption in the original circular regarding deputation, coupled with the discretionary nature of the rules, meant that the Tribunal's order could not be sustained.

Result: Writ application allowed; the Tribunal's directions for absorption were set aside.

Table of Content
1. details of applicant's employment history and deputation process. (Para 1 , 2 , 3 , 4 , 5 , 6 , 7 , 8)
2. dispute regarding the applicant's right to permanent absorption. (Para 9 , 10 , 12 , 13 , 14)
3. tribunal's opinion on absorption rights and dopt memorandum. (Para 15 , 16 , 17 , 18 , 19 , 20 , 21 , 22 , 23 , 24 , 25)
4. legal position on deputation and absorption rights. (Para 26 , 27 , 28 , 29)
5. final order allowing writ application. (Para 30 , 31 , 32)

JUDGMENT :

Madhuresh Prasad, J.

1. The petitioner was the respondent before the Tribunal. By the impugned order passed by the Central Administrative Tribunal (CAT), Kolkata Bench the Tribunal directed the present petitioners to take necessary steps to absorb the applicant/respondent on permanent basis as Assistant Audit Officer in the office of a Director General of Audit, South-Eastern Railway, Kolkata, if otherwise found fit.

2. The brief factual background of the case is required to be taken note of for proper appreciation. The applicant before the Tribunal was working in the grade of DEO in the office of the Principal Director of Audit, Southern Railway, Chennai. He thereafter successfully cleared the Subordinate Audit Service (SAS) examination in August, 2016 as well as the supplementary SAS examination in March, 2017.

3. The office at Principle Director of Audit, South-Eastern railway at Kolkata invited applications through proper channel for filling up vacancy in the cadre of Assistant Audit Officer (AAO). The same was to be done on deputation basis from amongst suitable Assistant Audit Officers/SAS passed officials awaiting promotion from the (Indian Audit and Accounts Department (IA and AD) offices. The deputation initially was to be for a period of one year but extendable on yearly basis subject to administrative convenience. There were other terms and conditions contained in the letter dated 8.8.2017 inviting the applications.

4. The applicant participated in the process and by an office order dated 20.10.2017 was declared selected for the post of Assistant Audit Officer in the office of the Principal Director of Audit on deputation basis for a period of one year. He was assigned duty at the office of the Senior Divisional Audit Officer, South-Eastern Railway at Ranchi. The applicant claimed absorption in the office of the Principal Director of Audit, South-Eastern Railway by an application dated 29.1.2018. The authority, however, did not accede to his request for permanent absorption. The applicant continued to earn his promotion in his parent office in Southern Railway (Chennai). He thereafter requested the authorities for extending his deputation , which was accepted by the authorities. He thus got three extensions for one year each, up to 19.10.2021.

5. After completing 4 years he again requested for extension of his deputation by an application dated 19.7.2021. Upon obtaining approval for the same by the applicant’s parent office at Chennai, the deputation was extended for one more year upto 19.10.2022. Such extension was granted by an office order dated 20th December, 2021.

6. The applicant again requested for extension of his deputation from 07.07.2022, by another one year (6th year) which was rejected by the applicant’s parent office by a letter dated 26.8.2022. The Director General of Audit, Southern Railway did not agree to extension of the applicant’s deputation for any further period and requested the Director General of Audit, South-Eastern Railway (Borrowing Office) to relieve the applicant after completion of his deputation during the 5th year i.e. on 19.10.2022.

7. On 6.9.2022, the Director General of Audit, Southern Railway revised their earlier decision dated 26.8.2022 and allowed extension of the applicant’s term of deputation for the 6th year upto 19.10.2023. In this Communication, the parent office intimated the borrowing office (in South-Eastern Railway) that it may retain the applicant permanently after obtaining consultation with

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