Transfers of Assistant Account Officers require prior consent under special circumstances as per the Finance Department Circular, balancing administrative discretion with protection against arbitrary actions.

Order :

1. With a mere stroke of the pen, as many as 1,116 Assistant Account Officers (Grade-I & II) have been transferred. However, it is contended on behalf of the petitioners that this was not an administrative exigency, as portrayed, but a deliberate and arbitrary act—rather a questionable slip of the pen—colorable exercise of authority, in violation of Circular dated 08.03.2017 issued by the Finance Department. Said circular is applicable on the Directorate of Treasury & Accounts (parent department of the petitioners), which is under the ultimate supervision and control of the Administrative Secretary of the Finance Department.

2. By way of the above bunch of matters, being disposed of vide this common order, petitioners/ Assistant Account Officers (Grade-I & II) are assailing their respective transfer orders, all dated 15.01.2025, passed by the Director cum Secretary, Department of Treasury & Accounts, Jaipur. The facts of the cases are not relevant for the purpose of adjudication, as this Court is to adjudicate upon the veracity and legality of the order passed by the Director cum Secretary.

3. Since violation of Clause (1) of the Circular dated 08.03.2017 issued by the Finance Department has been alleged, it would, therefore, be apposite to first have a look at the same before proceeding further. Translation of the same reads as under:-

“The transfer of Junior Accountant, Accountant (New designation - Assistant Accounts Officer, Grade-II), and Assistant Accounts Officer (New designation - Assistant Accounts Officer, Grade-I) will ordinarily not be ordered before completion of four years. However, in special circumstances and in the interest of the state, transfer can be ordered even before four years, with the permission of the State Government.”

4. A perusal of the above reveals that two fold immunity is envisaged qua the account officers mentioned in the Clause (1)ibid i.e.

(a) - That ordinarily they shall not be transferred before expiry of four years term of their posting;

(b) – In special or extra ordinary circumstances, in case they are required to be transferred before completion of term of 4 years, owing to the administrative exigency, a consent has to be obtained from the Finance Department.

5. Having perused the impugned order, it transpires that in the penultimate part thereof it is clearly stated that the transfer orders have been passed after carrying out the necessary compliance of the Clause ibid by taking consent of the Finance Department vide another letter of even date i.e. 15.01.2025. I am thus of the opinion that the consent required under Clause (1) may not necessarily has to be a prior consent, as long as the same is obtained either pre or post facto within a reasonable period. In the present case, concededly, a prior consent has been taken, to that extent, there is therefore no violation, as alleged.

6. In light of the aforesaid, there is no quibble about the proposition that ordinarily the Assistant Account Officers (Gr.-I & II) ought not to be dislodged prior to completion of the four years tenure. Given the nature of responsibilities and the sensitivity attached to the specialized nature of job of conducting audit & accounts in the respective offices, where accounts officers services are deputed, there is certain protection provided to allow them to work with certain independence. But, neither there is absolute prohibition nor any statutory immunity that even if administrative exigency so warrants, they cannot be transferred. Reasons are not far to seek. In clause (1), ibid, itself it is so stated that, in special circumstances if the public/State interest so warrants then a consent can be obtained from the Finance Department before passing appropriate transfer orders.

7. Adverting once again now to the impug