A.M. KHANWILKAR, CHIEF JUSTICE : -

1. This matter has been placed before the Full Bench in view of the reference order, dated 6th May, 2013, of the Division Bench, disagreeing with the view taken by another Division Bench of this Court in LPA No.203 of 2010, decided on 14th July, 2011. In the said decision, dated 14th July, 2011, the Division Bench held that, notwithstanding the repeal of Himachal Pradesh Financial Rules, 1971, (hereinafter referred to as the Rules of 1971 or the old Rules) by the Himachal Pradesh Financial Rules, 2009 (hereinafter referred to as the Rules of 2009 or the new Rules), the regime provided in Appendix 10 of the old Rules, which is framed in the context of Rule 15(2)(a) of the old Rules, to regulate the purchases of stores for use in the public service, will prevail. That Appendix 10 of the old Rules is in the nature of a Code. Therefore, until it is replaced by repealing and saving provision in the new Rules, the same must continue to govern the field occupied by it, by virtue of Rule 194(2) of the new Rules. Further, in the new Rules, no corresponding code has been framed nor any instructions issued relating to regulating the purchase of sto