P.K. Misra, J.

Heard Mr. P.S. Raman, learned Additional Advocate General, appearing for the petitioners.

2. Respondent No.1 in this writ petition has filed O.A.No.7564 of 1993 before the State Administrative Tribunal challenging G.O.Ms.No.474, Finance (T.Hg & CA) Department, dated 09.05.1990, wherein certain relaxation was given in respect of some of the employees of the Co-operative Audit Department, which had adversely affected the promotional right of the applicant. The Tribunal, by judgment dated 112. 1994, while granting the relief to the applicant by stating that his right to get promotion would not have been adversely affected by such subsequent relaxation, went on to observe as follows:-

"The orders exempting personnel transferred from Cooperation Department from passing the tests in G.O.Ms.No.160 Finance (CA) Department, dated 3. 91 and G.O.Ms.No.1125 Finance (TH & CA) Department, dated 111. 1990, are executive orders, which cannot have the effect of amending the Rules. No amendment to the Rules have been issued, to provide such persons transferred from the Cooperative Department, would be exempted from the requirements of the Rules, relating to qualifying tests