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2026 Supreme(Online)(Chh) 23356
HIGH COURT OF CHHATTISGARH AT BILASPUR
CGHC010147862025 2026:CGHC:32309 NAFR
WPS No. 2925 of 2025
WPS No. 8447 of 2025
WPS No. 2906 of 2025
WPS No. 2908 of 2025
WPS No. 2914 of 2025
WPS No. 2930 of 2025
WPS No. 2944 of 2025
WPS No. 2952 of 2025
C.L. Sandilya S/o Harir W a P m S S N a o n . d 29 il 0 y 4 a o A f g 2 e 0 d 25
About 56 Years Posted As Assistant Grade -Iii Water Resources Division Baikunthpur District -Korea Chhattisgarh --- Petitioner
versus
1 - State Of Chhattisgarh Through The Secretary Department Of Finance Mantralaya Mahanadi Bhawan Atal Nagar Nava Raipur District - Raipur Chhattisgarh
2 - Director Directorate And Pension Indrawati Bhawan Block A First Floor Atal Nagar Nava Raipur District - Raipur Chhattisgarh
3 - Under Secretary Department Of Finance Mantralaya Mahandi Bhawan Atal Nagar Nava Raipur District - Raipur Chhattisgarh
4 - Accountant General (A And E) Chhattisgarh Balodabazar Road Zero Point Raipur District - Raipur Chhattisgarh
5 - Shri Bhojendra Bhoyar Assistant Accountants Officer Directorate Of Treasury Account And Pension (Audit) Indrawati Bhawan Block A First Floor Atal Nagar Nava Raipur District - Raipur Chhattisgarh --- Respondents
WPS No. 2925 of 2025
1 - Amar Singh Bisen S/o Late Shri Ramprasad Singh Bisen Aged About 59 Years R/o Ward No. 1, Amapara, Rajim, Tehsil Rajim, District Gariyaband, Chhattisgarh --- Petitioner
Versus
1 - State Of Chhattisgarh Through The Secretary, Department Of Finance, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nava Raipur, District Raipur, Chhattisgarh
2 - Director Directorate Of Treasury, Accounts And Pension, Indrawati Bhawan, Block A, First Floor, Atal Nagar, Nava Raipur, District Raipur, Chhattisgarh
3 - Under Secretary Department Of Finance, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nava Raipur, District Raipur, Chhattisgarh
4 - Accountant General (A And E) Chhattisgarh Baloda Bazar Road, Zero Point, Raipur, District Raipur, Chhattisgarh
5 - Shri Bhojendra Bhoyar Assistant Accountants Officer, Directorate Of Treasury, Accounts And Pension (Audit), Indrawati Bhawan, Block A, First Floor, Atal Nagar, Nava Raipur, District Raipur, Chhattisgarh --- Respondents
WPS No. 8447 of 2025
1 - Dinesh Kumar Singh S/o Late Shri Shridhar Singh Aged About 60 Years R/o Awantika Colony, Quarter No. F-01 Jagdalpur District -Bastar, Chhattisgarh --- Petitioner
Versus
1 - State Of Chhattisgarh Through The Secretary, Department Of Finance Mantralaya, Mahanadi Bhawan, Atal Nagar, Nava Raipur District - Raipur (C.G.)
2 - Director Directorate Of Treasury Accounts And Pension, Indrawati Bhawan Block A First Floor, Atal Nagar, Nava Raipur District - Raipur (C.G.)
3 - Under Secretary Department Of Finance, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nava Raipur District - Raipur (C.G.)
4 - Account General (A And E) Chhattisgarh Baloda Bazar Road, Zero Point, Raipur District - Raipur (C.G.)
5 - Shri Bhojendra Bhoyar, Assistant Accountants Officer Directorate Of Treasury Accounts And Pension (Audit) Indrawati Bhawan, Block A First Floor Atal Nagar Nava Raipur District - Raipur (C.G.) --- Respondents
WPS No. 2906 of 2025
1 - Jagannath Prasad Sao S/o Shri Bhagwat Prasad Sao Aged About 53 Years R/o G-3, Board Office Campus, Pensionbada, Raipur, District Raipur, Chhattisgarh --- Petitioner
Versus
1 - State Of Chhattisgarh Department Of Finance, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nava Raipur, District Raipur, Chhattisgarh
2 - Director Directorate Of Treasury, Accounts And Pension, Indrawati Bhawan, Block A, First Floor, Atal Nagar, Nava Raipur, District Raipur, Chhattisgarh
3 - Under Secretary Department Of Finance, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nava Raipur, District Raipur, Chhattisgarh
4 - Accountant General (A And E) Chhattisgarh Baloda Bazar Road, Zero Point, Raipur, District Raipur, Chhattisgarh
5 - Shri Bhojendra Bhoyar Assistant Accountants Officer, Directorate Of Treasury, Accounts And Pension (Audit), Indrawati Bhawan, Block A, First Floor, Atal Nagar, Nava Raipur, District Raipur, Chhattisgarh --- Respondents
WPS No. 2908 of 2025
1 - Suresh Kumar Dwivedi S/o Shri Tulsi Ram Dwivedi Aged About 50 Years Posted As Sub-Inspector (A), Police Headquarter, Department Of Home, Naya Raipur, Atal Nagar, District Raipur, Chhattisgarh --- Petitioner
Versus
1 - State Of Chhattisgarh Directorate Of Treasury, Accounts And Pension, Indrawati Bhawan, Block A, First Floor, Atal Nagar, Nava Raipur, District Raipur, Chhattisgarh
2 - Director Directorate Of Treasury, Accounts And Pension, Indrawati Bhawan, Block A, First Floor, Atal Nagar, Nava Raipur, District Raipur, Chhattisgarh
3 - Under Secretary Department Of Finance, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nava Raipur, District Raipur, Chhattisgarh
4 - Accountant General (A And E) Chhattisgarh Baloda Bazar Road, Zero Point, Raipur, District Raipur, Chhattisgarh
5 - Shri Bhojendra Bhoyar Assistant Accountants Officer, Directorate Of Treasury, Accounts And Pension (Audit), Indrawati Bhawan, Block A, First Floor, Atal Nagar, Nava Raipur, District Raipur, Chhattisgarh --- Respondents
WPS No. 2914 of 2025
1 - Puran Lal Tati S/o Shri M.R. Tati Aged About 43 Years Posted As Assistant Grade I, District -Treasury Sukma Sukma District - Sukma Chhattisgarh --- Petitioner
Versus
1 - State Of Chhattisgarh Directorate Of Treasury Account And Pension Indrawati Bhawan Block A First Floor Atal Nagar Nava Raipur District -Raipur Chhattisgarh
2 - Director Directorate Of Treasury Account And Pension Indrawati Bhawan Block A First Floor Atal Nagar Nava Raipur District - Raipur Chhattisgarh
3 - Under Secretary Department Of Finance Mantralaya Mahanadi Bhawan Atal Nagar Nava Raipur District - Raipur (C.G.)
4 - Accountant General (A And E) Chhattisgarh Balodabazar Road Zero Point Raipur District - Raipur (C.G.)
5 - Shri Bhojendra Bhoyar Accountants Officer Directorate Of Treasury Accounts And Pension (Audit ) Indrawati Bhawan Block A First Floor Atal Nagar Nava Raipur District - Raipur (C.G.) --- Respondents
WPS No. 2930 of 2025
1 - Ku. Kalyani Vijay Laxmi Banjare D/o Shri Taplal Banjare Aged About 42 Years Assistant Grade I, Directorate Of Treasury And Accounts, A Block, 1st Floor, Naya Raipur, Atal Nagar, District- Raipur, Chhattisgarh. --- Petitioner
Versus
1 - State Of Chhattisgarh Through The Secretary, Department Of Finance, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nava Raipur, District- Raipur, Chhattisgarh.
2 - Director Directorate Of Treasury, Accounts And Pension, Indrawati Bhawan, Block A, First Floor, Atal Nagar, Nava Raipur, District- Raipur, Chhattisgarh.
3 - Under Secretary Department Of Finance, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nava Raipur, District- Raipur, Chhattisgarh.
4 - Accountant General (A And E) Chhattisgarh Baloda Bazar Road, Zero Point, Raipur, District- Raipur, Chhattigarh.
5 - Shri Bhojendra Bhoyar Assistant Accountants Officer, Directorate Of Treasury, Accounts And Pension (Audit), Indrawati Bhawan, Block A, First Floor, Atal Nagar, Nava Raipur, District- Raipur, Chhattisgarh. --- Respondents
WPS No. 2944 of 2025
1 - Jai Singh Sandilya S/o Shri Hariram Sandilya Aged About 53 Years Posted As Assistant Account Officer, District Transport Office Balrampur, Balrampur, District Balrampur- Ramanujganj, Chhattisgarh --- Petitioner
Versus
1 - State Of Chhattisgarh Through The Secretary, Department Of Finance, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nava Raipur, District Raipur, Chhattisgarh
2 - Director Directorate Of Treasury, Accounts And Pension, Indrawati Bhawan, Block A, First Floor, Atal Nagar, Nava Raipur, District Raipur, Chhattisgarh
3 - Under Secretary Department Of Finance, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nava Raipur, District Raipur, Chhattisgarh
4 - Accountant General (A And E) Chhattisgarh Baloda Bazar Road, Zero Point, Raipur, District Raipur, Chhattisgarh
5 - Shri Bhojendra Bhoyar Assistant Accountants Officer, Directorate Of Treasury, Accounts And Pension (Audit), Indrawati Bhawan, Block A, First Floor, Atal Nagar, Nava Raipur, District Raipur, Chhattisgarh --- Respondents
WPS No. 2952 of 2025
1 - Naresh Ram S/o Late Shri Mohar Sai Aged About 47 Years Posted As Assistant Grade I, District Treasury Office Surajpur, District- Surajpur, Chhattisgarh. --- Petitioner
Versus
1 - State Of Chhattisgarh Through The Secretary, Department Of Finance, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nava Raipur, District- Raipur, Chhattisgarh.
2 - Director Directorate Of Treasury, Accounts And Pension, Indrawati Bhawan, Block A, First Floor, Atal Nagar, Nava Raipur, District- Raipur, Chhattisgarh.
3 - Under Secretary Department Of Finance, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nava Raipur, District- Raipur, Chhattisgarh.
4 - Accountant General (A And E) Chhattisgarh Baloda Bazar Road, Zero Point, Raipur, District- Raipur, Chhattisgarh.
5 - Shri Bhojendra Bhoyar Assistant Accountants Officer, Directorate Of Treasury, Accounts And Pension (Audit), Indrawati Bhawan, Block A, First Floor, Atal Nagar, Nava Raipur, District- Raipur, Chhattisgarh. ….Respondents
For Petitioners : Mr. Amrito Das, Senior Advocate assisted by Mr. Abhyuday Singh, Advocate.
For State : Mr. Suyashdhar Badgaiyan, G.A.
For Respondent No.4 : Mr. R.K. Gupta, Advocate
For Respondent No.5 : Mr. Sushil Dubey, Advocate
Hon'ble Shri Bibhu Datta Guru , J
Order reserved on 22-07-2026
Final Order delivered on 28 -07-2026
Final Order uploaded on 28 -07-2026
SD/- (Bibhu Datta Guru)
Judge
Gowri/ Amardeep
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CAV Order
1. Since all the petitions assail the common order and involve interconnected issues, they were heard and being disposed of by this common order. For the sake of convenience, the pleadings and the documents placed in WPS No.2904/2025 are being referred.
2. By these petitions, the petitioners have prayed for following reliefs:
10.1 That, this Hon'ble Court may kindly be pleased to call for the entire record pertaining to the issuance of the order dated 22.11.2024 (ANNEXURE P-1) for its kind perusal.
10.2 That, this Hon'ble Court may kindly be pleased to pass an appropriate writ / order quashing and setting aside the order dated 22.11.2024 (ANNEXURE P-1).
10.3 That, this Hon'ble Court may kindly be pleased to pass an appropriate writ / order quashing and setting aside the result dated 20.12.2017 (ΑΝΝΕXURE P-2)
10.4 That, this Hon'ble Court may kindly be pleased to pass an appropriate writ / order directing the respondents to issue a revised final result for the Subordinate Accounts Service (Departmental) Examination Part II held between 08.08.2017 to 14.08.2017 after awarding the petitioner pro rata marks for the questions in Paper V which were outside the notified syllabus and for questions which were incorrect.
10.5 Any other relief, which this Hon'ble Court, may deem fit and proper, in the facts and circumstances of the case.
3.
(i) Facts of the case, as projected in the petitions, are that the petitioners are working as Accountants in the respondent Department and have been serving the department since their appointment. Having successfully cleared the Subordinate Accounts Service (Departmental) Examination, Part I, they became eligible to appear in Part II, which is essential for promotion and career progression in the parent department. The Directorate of Treasury, Accounts and Pension issued an advertisement dated 27.04.2017 inviting applications for the Subordinate Chhattisgarh Accounts Service (Departmental) Examination, Part II, scheduled from 08.08.2017 to 14.08.2017. For Paper-V, the prescribed syllabus was Company Accounts and Store Control (Graduation Level). The petitioner prepared for the examination strictly in accordance with the notified syllabus. However, when Paper V was conducted, some questions were came allegedly outside the prescribed syllabus, i.e. questions relating to Cost Accountancy, a subject not included in the notified syllabus. It is further alleged that certain questions contained incorrect figures. Despite objections raised by the petitioner, the respondents declared the examination result on 20.12.2017 without considering the grievances. After obtaining his evaluated answer script under the RTI Act, the petitioner submitted a representation seeking revision of the result by deleting the incorrect and out-of-syllabus questions and awarding appropriate marks.
(ii) Aggrieved by the arbitrary conduct of the examination, the petitioners filed W.P.(S) No. 6902 of 2018 and other connected matters before this Court. During the proceedings, the Court directed constitution of an expert committee to examine the allegations regarding Paper V. The committee found that Question No. 2(a) was partially incorrect, thereby acknowledging defects in the question paper. Pursuant to the directions of this Court, the petitioner submitted detailed objections on 11.11.2024. However, the respondents rejected the objections by order dated 22.11.2024 through a cryptic order without properly addressing the petitioner's contentions regarding the out-of-syllabus and incorrect questions. The respondents sought to justify the inclusion of Cost Accountancy by relying on the graduation syllabus of Pandit Ravishankar Shukla University and contending that its omission from the notified syllabus was merely a typographical error. The petitioner contends that such justification is
