TMI Blog1998 (1) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. As to how the controversy arose can be best seen by reference to GOM 304 itself. As to the necessity for creating a separate service for State of the Divisional Accountants, it records as under: The posts of Divisional Accountants are created by the State Government in the Public Works Divisions of Irrigation including Major Projects, Roads and Buildings and Public Health etc., but the administrative control i.e., recruitment to the posts, appointments, transfers, disciplinary control etc., vest with the Accountant-General, Andhra Pradesh. However, in their day to day working the Divisional Accountants come under the immediate control of Executive Engineers of the Divisions. They assist the Executive Engineers to render accounts to the Accountant- General, Andhra Pradesh, which are different from the accounts maintained in the Treasuries. Their pay and allowances and service conditions are at present governed by the Central Government rules but they are paid by the State Government. 2. The question of taking over the cadre of Divisional Accountants from the administrative control of the Accountant-General, Andhra Pradesh has been under consideration of the State Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accountant-General, Andhra Pradesh and a separate cadre of Divisional Accountants be constituted under State Government with effect from 1-1-1980. GOM 304 further records as to how and on what terms and conditions take over of the cadre of Divisional Accountants from the administrative control of the Accountant-General of the Andhra Pradesh would take place. This is in para 5 and, in relevant part, it is an under: (I) Options to come over to the State Service will be given to all Divisional Accountants including SAS passed Auditors/SAS Accountants whose name find place on the date of take over in the gradation list of Divisional Test passed Divisional Accountants maintained by the Accountant-General, Andhra Pradesh. The option will be subject to their accepting the service conditions of the State Government and the State scales of pay. Future chances of promotion in the State Service outside the cadre of Divisional Accountants will be open only to such persons as opt for the State Service. (iv) S.A.S. passed Auditors/S.A.S. Accountants borne on the Accountant/General s cadre of Divisional Test passed Divisional Accountants who do not opt to come over to the Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s working in the State Government were drawing the following scales of pay :- (a) Ordinary Grade: ₹ 425-750 (b) Selection Grade: ₹ 550-800. Under the aforesaid GOM when the cadre of Divisional Accountants come under the State Government, there were to be two grades of Divisional Accountants. Grade-I and Grade- II corresponding to the existing Selection and Ordinary Grades. Now while the officers of the SAS cadre who were working with the State Government contended that under clause (i) of para 5 of the GOM they should also be given option to be absorbed in the State Service, the stand of the State was that options were to be limited to Divisional Accountants only both in the Ordinary Grade and the Selection Grade. In the impugned judgment the Tribunal held in favour of the respondents who belonged to SAS cadre and given direction mentioned in the beginning of this judgment. The GOM 304 is a quite lengthy one and a bare reading of it would show that it does not contemplate taking over of SAS cadre and it pertains only to the Divisional Accountants cadre. It was submitted before us by the appellant that the interpretation of clause (i) of para 5 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Test passed Divisional Accountants and in that list the names of those Divisional Accountants who passed SAS test would also find place till those SAS passed persons are absorbed in the Cadre of SAS. It does appear to us that the Tribunal reached its conclusion on the interpretation of clause (i) of para 5 while looking at this clause only as it was not having the benefit of whole of the GOM 304. This clause (i) read with clause (iv), the operative words of para and the option to be exercised unmistakably show the State Government wanted to take over cadre of Divisional Accountants only. In our view, there is no ambiguity in clause (i) of para 5 of the GOM for us to go into to the recommendation of the Three Man Committee to take a view consistent with that taken by the Tribunal. While considering the clause equitable consideration do not come into play. When clauses is clear, effect has to be given to it and no question of any strict or liberal construction would arise. We were referred to a decision of this Court in J.G. Prasada Rao and Others vs. Secretary to Government and others [(1996) 7 SCC 51] which decided the inter-se seniority of the Divisional Accountants abso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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