IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 13002 of 2025 ========================================================== THE COMPTROLLER AND AUDITOR GENERAL OF INDIA & ORS.

Versus LAKSHME BONDA D/O S. NARAYANA RAO ==========================================================

Appearance:

AISHVARYA(8018) for the Petitioner(s) No. 1,2,3 ==========================================================

CORAM:HONOURABLE MR.JUSTICE N.S.SANJAY GOWDA and HONOURABLE MR.JUSTICE J. L. ODEDRA Date : 10/03/2026

JUDGMENT

(PER : HONOURABLE MR.JUSTICE N.S.SANJAY GOWDA)

1. By the impugned order, the Central Administrative Tribunal (hereinafter referred to as “CAT”) has directed the appellants herein to assign seniority in the cadre of Assistant Audit Officer to the petitioner with effect from 12.09.2014 as against the assignment made by the respondent with effect from 17.05.2018.

2. The facts leading to the filing of this writ petition are as follows:

2.1. On 16.12.1998, the respondent was appointed as a Clerk in the Office of the Accountant General (A&E), Rajkot (Accounts & Entitlement) (hereinafter referred to as “Rajkot Office”).

2.2. On 10.05.2006, the respondent was promoted to the post of Senior Accountant.

2.3. In August 2013, the respondent passed the SAS (Civil Audit) examination, which is one of the eligibility criteria for being promoted to the post of Assistant Audit Officer (hereinafter referred to as “AAO”).

2.4. The Comptroller and Auditor General’s Manual of Standing Orders provide for a special pay to certain classes of employees, including the Senior Accountants, provided they have passed the aforementioned SAS (Civil Audit) examination. This special pay is to be taken into account for fixation of pay on the promotion granted as Section Officer. Accordingly, by virtue of passing of the SAS examination, the respondent was granted this special pay. These candidates, such as the respondent, who have passed the SAS (Civil Audit) examination are in fact designated as SAS (Civil Audit)

examination passed officials.

2.5. On 15.07.2014, a circular came to be issued providing for absorption of SAS special pay. This circular took note of the fact that a total of 44 officials from various AG's office can be declared passed in the SAS (Civil Audit) and thereby became eligible for absorption to the post of Assistant Audit Officers (AAO) in the Civil Audit Offices. The circular stated that the Civil Audit Offices which are in deficit could fill up the vacancies in the cadre of AAO by absorbing these 44 officials and laid down 7 guidelines.

2.6. These guidelines indicated that the concerned officers would give wide publicity regarding the deficit Audit Offices and circulate the same among the eligible officials to enable them to make their applications. The third guideline stated that the eligible officials were required to submit their applications through the proper channel, and it also stipulated that the first round of the process of selection should be completed before 30.03.2014 and the entire selection process should be completed before 31.12.2014. Guideline No. 5 also provided for the selected officials to be taken initially on deputation without any deputation allowances being paid to them. Guideline No. 6 also provided that the absorption proposals for obtaining the approval of the Competent Authority were to be sent to the Office of the Assistant Comptroller & Auditor General before 31.01.2015 and also stipulated the documents that were to be annexed to the proposals. Clause 7 indicated that the proposed time schedule at all levels should be adhered to. In short, the procedure which was required to be followed for absorption was delineated with specific timelines, thereby indicating that the entire process of absorption ought to be completed with the utmost haste.

2.7. On 12.09.2014, on the basis of the circular referred to above, the respondent reported to duty in the office of the Principal Accountant General, Telangana, A.G'