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2015 (4) TMI 272 - HC - Indian LawsRefusal of the Comptroller and Auditor General of India (CAG) to maintain the GPF accounts of the employees of the College - altering of service conditions - Held that:- the petitioners were employees of the Chandigarh Administration and as a sequitur the office of the CAG was duty-bound to maintain the accounts including the GPF accounts. The circumstances under which the College attained the status of a deemed University and thereafter its functioning was put under a registered society form a part of the notification dated 8.7.2004 from which we have extracted in extenso to the extent applicable to the issue in question. This notification sets out the terms and conditions qua the employees and the very essential substratum qua the employees is the continuation of their service conditions. Thus, it is really not in issue that the service conditions of the petitioners cannot be altered to their determent in view of the specific Clause-29 and other clauses. It is not as if it is for the first time that the audit is sought to be entrusted to the CAG’s office so as to invite Section 20 of the Comptroller and Auditor-General (Duties, Powers and Conditions of Service) Act, 1971, which has a proviso that such a request made qua a body which has not been entrusted to the CAG would be with the consultation of the CAG. The CAG has been carrying on the audit in the present case earlier and the conditions of the notification converting the College into a deemed University and thereafter entrusting its management to a Society registered for the said purpose itself require a continued role of the CAG. - order of the Accountant General (A&E), Punjab and Union Territory of Chandigarh conveyed under the cover of the letter of the PEC is quashed and a direction is issued that the GPF accounts of the employees of the PEC (now a deemed University) would be maintained by the office of the CAG. The respondents will take the consequent action qua transfer of funds from the private Trust to the CAG. - Decided in favour of Appellant.
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