# n-v. State of Orissa & Ors., [1976] 1 S.C.R •. 667~ 676; Mayor of Rochester v. Regina, [1858] E.B. &. E. 1024, 1032, 1034; The King v. The Revising Barrister for the Borougb of Hanley, (1912) 3 K.B. 518, 528-9, 531; Padfield and Ors. v. Minister of Agrlmlture, Fisheries and Food & 't Ors., [1968] A.C. 997 and Balsbnry's Law's of England, 4th Edition.(Vol. I, Para·89) referred to. 2. 1By reason of the provisions of Art. 16(4) of the Constitution a treatment· to the members of the Scheduled Castes and Scheduled Tribes . different from that given to others in matters relating to employment or appointment to any office under the State does:not violate the fundamental right to equality of opportunity for all citizens in such matters guaranteed by Art. 16(1). The reservation in favour of backward classes of ·citizens, including the members of the ~ Scheduled' Castes and Scheduled Tribes, as contemplated by Art. 16(4), ·ean be made not merely in respect of initial recruitment but- also in respect of posts to which promotions are_ to be made. [40 C-E] ·- , State of Punjab v. Hiralal & Ors., [1971] 3 S.C.R. 267; ., and 'A!thi 1 Eharatiya Soshit Xaramcllari Sangh (Railway) v. Union >( of India & Ors., [1981] 1 s.c.c. 246 referred to.'· 3.1 The Office Memorandum dated January 21, 1977 is not intended only for the Department · of the . Comptroller and / Audito~neral of India. ·It also applies to all Ministries and Departments. The. discretion conferred by it is to be exercised in the discharge of constitutional duty imposed by ..._Art.· 335 in keeping with the Directive Principles laid down in ,. Art. 1 46, for its object is to provide an adequate opportunity --r-; of/ promtion . to the members of the Scheduled Castes and t:. Scheduled Tribes. [55 D; 39 E; G; 40 B] H· State of Kerala & Anr. v. N.K. Thomas & Ors., [1976] 1 - S.C.R. 906 referred to. COMPTROLLER & AUDITOR GENERAL v. JAGANNATHAN 21 I~ J 3. 2 The Office Memrandum neither provides a general relaxation for all examinations nor is the relaxation to be made under it unguided or not based on any principle. On the contrary, it expressly provides that the extent of relaxation should be decided on each occasion whenever such examination is held by taking into account all relevant fa.ctors, including those spec~fically set out therein. [45 D-E] t ! 3.3 It postulates two qualifying standards, one a general qualifying standard for all candidates appearing in· the departmental co.mpetitive examinations for proootion and in departmental confirmation examinations, and the other a relaxed or lower qualifying standard for the candidates belonging to the Scheduled Castes and Scheduled. Tribes in ~respect of each examination, so that if a _sufficient number of candidates belonging to these Castes and Tribes do not qualify according to· the general standard • they can be considered for promotion in the light of the relaxed or lower qualifying standard' where there are a number of vacancies in the posts falling in the reserved quota and not enough candidates belonging to these Caates and Tribes to fill such vacanices according to the general qualifying standard. When these two qualifying ~tandards. are fixed 'the dlf.ference between the general qualifying standard and the relaxed or ~ lower qualifying-standard will form the zone of consideration when the result of each examination is ascertained according to the general qualifying standard. The relaxed or lower qualifying standard is the minicum upto which the discretion under the said office memorandum could be exercised. The fixation of the relaxed or lower qualifying.standard, however, ... I could not be construed to mean that all those who qualify ~ according to that standard are to l:)e promted. How many are to be promted mst depend upon the number of vacancies which remain unfilled on the basis of the ·general qualifying standard. [41 D-E; 42 B-D; G; ~3 D-El/ 4. The candidates who appear for departmental competitive .exam?nations· for promotion and departmental confirmation ev.Jninations know in advance the general qualifying standjrd because such standard is prescribed. It is but in consonance with reason and logic that the relaxed or lower qualifying standard should also be fixed in advance and cade known so that the candidates belonging to the ·Scheduled A B c D E F. G A B c D E 22 SUPREME COURT REPORTS [1986] 2 S.C.R. Chast~-~~ Sichedul~whd Tribes willh k~ before they 1 a?peiar ffor (- t e ~A4l.il.l.nat on to _ at extent t ey can. expect re axa.t on or themselves on the basis of the. criteria set out in the office oemorandum. [42 H; 43 A, 44 C, ~3 B; 44 C) 5. It is not open to the appellants in the instant case . to assail the eligibility of the respondents for promotion in view . of .. the requisite certificate under para 207 of the Comptroller and· Auditor General's Manual of Standing Orders (Administrative), Volume I, Chapter V, having been given to them by the concerned Accountant General/Head of Office With due responsibility and not as a matter of form, that they were regular in attendance, energetic, of good moral character and business like habits and not likely to be disqualified for appointment to the Subordinate Accounts Service as not possessing the aptitude for the work of a holder of a post in that service' and that they had a reasonable prospect of . . . passing the examdnation. Unless some event had occurred I . - . - between the date of the giving of the certificate and final declaration of results, which could disqualify a candidate from discharging the duties of a post in the S.A.S., he is to be considered fit for promotion subject only to the condition that he. passes the examination.· [SSF, 33G-H; 34A, SSB-c] 6.1 Public good and public interest both_ require that the administration of the Government and the functioning of its Services should be carried out properly arid efficiently. Article 335 of the Constitution, which provides for the claims of the members of the Scheduled Castes and Scheduled Tribes to be ta~en into consideration in the making of appointments to ' ' F services and posts in connection with the affairs of the Union G H or of a State, itself requires that this should be done ~ consistently with the maintenance of efficiency of administration. [54 E-F] / 6.2 The question- of impairment of efficiency of the Subordinate Accounts Service in the instant case, however, --does not arise~ The respondents were selec-\ted as candidates for the said examination by the Accountant\ General/Head of . . Office under para 199 of the Manual, the ess~ntial condition. of such selection being that the candidates so\selected would, . \ if qualified by examination, be likely to be efficient in all the duties of the S.A.S. It is, therefore, n~t open to the appellants to take a contrary stand. [54 F; SS'A; F-Gl COMPTROLLER & AUDITOR GENERAL v. JAG~~ATHAN 23 ~. 7. The entire procedure followed in the case of S.A.S. Examination ·held in December 1980 by the Department of Comptroller and Auditor-General of India in respect of the Schedu~ed Caste and Scheduled Tribe·candidates was completely contrary to what was required to be done , under the office memrandum dated January 21, 1977. No relaxed or lower standard for the. candidates belonging to these Castes and 'ry/Tribes was fixed in advance of the examination. The relaxation by way of grace marks given after the results were ascertained on the basis of the gene~al qualifying.btandard was without proper application of mind and without taking the relevant ~ factors into consideration. In the proposals submitte_d for moderation of results and award of grace marks no attempt.had been made to focus the attention of the Comptroller and ~Auditor-General on the actual state of affairs that existed, J the total number of vacancies reserved and the overall strength of the Scheduled Castes and Scheduled Tribes in that cadre. It was, therefore, violative of Art. 335 of .the Constitution and accordingly bad in law. [55 G - 56 B] 8. Where two alternative interpretations of a statute are· possible and the department . prefers one of them, its action cannot be said to be unreasonable •. However, what has happened in the instant case is that while two Departments of A B c D. the Government have taken one view the Department of the E ·-,.. Cot1ptroller and Auditor-General has ·taken a contrary view, which is neither warranted nor tenable. The interpretation to be placed upon the said Office Memorandum must be in keeping· ~ with Arts. 16(4), 46 and 335 of the Constitution. [48 C-D] V.V. Iyer v. ..Jasjlt Singh; ·· .AIR 1973 S.C. 194 p ·~distinguished. In order to do complete justice to all concerned, as required by Art. 142 of the Constitution, it was directed that there shall be a relaxation of 25 marks in all for candidates belonging to the Scheduled Castes and Scheduled Tribes for Part Ii of the Subordinate Accounts Service Examinations ~(Ordinary) held in December 1980 and subsequent thereto by the · ' Office of Comptroller and Auditor-General of India. The respondents and all other candidates similarly situated, who would pass the said examinations as a result of the aforesaid relaxation, shall be declared to have passed such examinations • G H , A B 24 \ \ I I ! SUPREME COURT REPORTS [1986] 2 s.c.R. and to have been promoted to the Subordinate Accounts Service tof the said Department in the vacancies reserved for the members of the Scheduled Castes- and Scheduled Tribes with effect from the date when the final declaration of the results ' of each such examination was made.' They will not, however, rank in seniority above those who have already passed and have been promoted, but will be placed in the seniority list after all those : who have passed in · Part II of the S.A.S. '(· Examinations (Ordinary) held so · far, ranking inter !!:_ according to the rules relating to oeniority. Relaxed or l~er standard for future examinations·shall be fixed in advance and notified to the candidates. [57 A; C-H; 58 A-B) ., c D E CIVIL APPELLATE JURISDICTION : Civil Appeal No. 2952 of 1984. ( From the _Judgment and- Order qated 12.1.1984 of the Madras High Court in W.A. No. 409 of 1982. M.S. Gujral, R.N. Poddar,---Dalveer Bhandari and P.P. Singh for the Appellants. Respondent-in-person, V .A. Bobde. · (Amicus .Curiae) for the Respondents. ' . The Judgment of the Court was delivered by - MADON, J. : This Appeal filed by Special Leave granted by this· Court. under Article 136 of the Constitution is ~ directed against the judgment of a Division Bench of the F Madras High Court in Writ Appeal No. 409 of 1982 and raises a que3tion of importance to the members of the Scheduled Castes ~ and the Scheduled Tribes working in the Department of Indian Audit ·and Accounts who seek proi:ootion to the Subordinate Accounts Service. : / G The Respondents belong to the Scheduled Castes and are • H . working as Selection Grade Auditors · in the Department of - · ·-Indian Audit and Accounts at Madras. The next promotio~l post ~ . for them is that of Section Officer in the same Department and · in order to obtain such promotion. Selection Grade Auditors are required to pass the Subordinate Accounts Service COMPTROLLER & AUDITOR GENERAL v. JAGANNATHAN [MADON, J. ] 25 ---.{ Examination (hereinafter referred to as "the SAS Examina- "" tion"). The SAS Examination consists of two parts, namely, Part I and Pa'rt II. Both the Respondents have passed the Part I Examination held in December 1979. They appeared for the Part II Examination in December 1980. Both of them secured the minimum number of marks in each individual subject which was 40 per cent and in some papers more than the mdnimum number of -:- ·,. ~ marks but failed to secure the aggregate minimum which was 45 ·r percent. The First Respondent secured 42.4 per cent and the j) Second Respondent 40.8 per cent. A The Respondents thereupon filed a peti.tion under Article (_ 226 of the Constitution, being Writ Petition No. 10706 of 1981, in the Madras High Court praying for a writ of mandants } directing the Comptroller and Auditor-General of India and the Accountant General-I, Madras - the Appellants before us - to make in accordance with the instructions contained in the Office Memorandum No. 36021/10/76-Estt.(SCT) dated January 21, 1977, issued by the Department of Personnel & Administrative Reforms to all Ministries etc. suitable relaxation for the ~ Respondents in the qualifying standard of marks for Part II of the SAS Examination held in December 1980 and to declare them ~ -~ as having passed the said examination. The said writ petition · was dismissed with no order as to costs by a learned Single Judge of the High Court. The Respondents thereupon filed the ~ aforesaid Writ Appeal No. 409 of 1982 which was allowed by a Division Bench of the High Court directing the Appellants to ·~ give suitable relaxation to the Respondents within two months · from the date of its judgment and to consider whether the ~ Respondents had qualified themselves in Part II of th~J SAS ·) Examination held in December 1980 and further. directing the \Appellants, while granting such relaxation, to bear in mind the observations made by it in its judgment as also the criteria envisaged in the said Office Memorandum dated January 21, 1977, The Division Bench made no order with respect to the costs of the Appeal. 4 . The Respondents were represented by advocates at the \' hearing of ·the writ petition but the~ appeared before the Division Bench in person. They are also not represented at the hearing of this Appeal but with a view to ensut'e that no injustice may result to the Respondents by reason of their not having legal assistance, we requested Mr. V.A. Bobde, A B c D E F G H A B c D E F G H 26 SUPREME COURT REPORTS [19861 2 s.c.a. Advocate, to appear as amicus curiae, and the Court is greatly-~- beholden to Mr. Bobde for the assistance which he has rendered ~ to the Court and the labour and industry which he has put in order to enable him to do so. Before examining the judgment under appeal and the correctness of the submissions advanced at the Bar, it is necessary to refer to certain provisions of the Constitution, ? the relevant Office Memoranda and the Standing Orders bearing upon the subject. The Constitution of India has made certain provisions ,. with a view to undo the wrong and to right the injustice done~, to the members of the Scheduled Castes and the Scheduled · Tribes for centuries. Article 335 of the Constitution provides~ that the claims of the members of the Scheduled Castes and the Scheduled Tribes should be taken into consideration, consistently with the maintenance of efficiency of administration, in the making of appointments to services and posts in connection with the affairs of the Union or of a State. Article 46, which occurs in Part IV containing the Directive Principles of State Policy, provides that the State shall promote with special care the educational and economic ~ interests of the weaker sections of the people, and, in ~ particular, of the Scheduled Castes and the Scheduled Tribes, and shall protect them from social injustice and all forms of exploitation. Article 16 which embodies the Fundamental Right of all citizens to equality of opportunity in matters relating to employment or appointment to any off ice under · the State, ~ makes an-exception in clause (4). Clause (4) is as follows : "(4) Nothing in this article shall prevent the/~ State from making any provision for the reservation of appointments or posts in favour of any backward class of citizens which, in the opinion of the State, is not adequately represented in the services under the State." ~ The said Office Memorandum dated January 21, referred to above, provides as follows : 1977, ·..,- "Subject :- Relaxation of standards in the case of Scheduled Caste/Tribe candidates in qualifying __ j \ COMPTROLLER & AUDITOR GENERAL v. JAGANNATHAN [MADON, J.] 27 examinations for promotion to the higher grade on the basis of seniority subject to fitness. The undersigned is directed to refer to this Department's Office Memorandum No. 8/12/69-Estt.(SCT), dated 23rd December, 1970 in which it has been provided that in promotions made through departmental competitive examinations and in -~ departmental confirmation examinations, if sufficient number of Scheduled Caste/Scheduled Tribe candidates are not available on the basis of the general standard -to fill the ...-:. vacancies reserved for them, candidates belonging to these _ ~ coDIIllnities who have not acquired the general qualifying -~standard should also be considered for promotion/confirmation provided they are not found unfit for such ~promotion/confirmation. A question has been raised whether relaxation in qualifying standards should be granted to Scheduled Castes and Scheduled Tribes candidates, on the same basis, in promtions on the basis of seniority subject to fitness, where fitness is decided on the basis of qualifying examination. The matter has been carefully considered and it ..: has now been decided that in proootions made on the basis of seniority subject to fitness in which there is reservation -~ for Scheduled Castes and Scheduled Tribes in accordance with this Department's Office Memorandum No. 27/2/71-Estt. (SCT), dated the 27th November, 1972, and where a qualifying examination is held to determine the fitness of candidates for such ~ promotion, suitable relaxation in the qualifying standard in such examinations should be made in the case of Scheduled {- Caste/Scheduled Tribe candidates. The extent of relaxation ~ should, however, be decided on each occasion whenever such an -.examination is held taking into account all relevant factors .,including (i) the number of vacancies reserved, (ii) the performance of Scheduled Caste/Scheduled Tribe candidates as well as general candidates in that examination, (iii) the minimum standard of fitness for appointment to the post, and also (iv) the overall strength of the cadre and that of the Scheduled Castes and Scheduled Tribes in that cadre." The Office Memorandum dated December 23, 1970, referred to in the said Office Memrandum dated January 21, 1977, provides as follows : A B c D E F G· H A B c 0 E F G 28 SUPREME COURT REPORTS [1986] 2 s.c.R. "Subject :- Relaxation of standards in favour o~ Scheduled Castes/Scheduled Tribes candidates in departmental competitive examinations for promotion ~ and in departmental confirmation examinations. Attention of the Ministry of Finance etc. is invited to Ministry of Home Affairs O.M.No. 1/1/70-Est. (SCT) dated the 25th July, 1970, in which it has been provided that in the>- case of direct recruitment, whether by examdnation or othe~ise, if sufficient number of Scheduled Castes/Scheduled Tribes candidates are not available on the basis of the ...._ general standard to fill all the vacancies reserved for them, ~ candidates belonging to these communities may be selected t~ fill up the remaining vacancies reserved for them provided · they are not found unfit for appointment to such post or ..... posts. A question has been raised whether relaxations in the qualifying standards could be granted to Scheduled Castes!Sched1Jled Tribes candidates on the same basis in promotion made through departmental competitive examinations and in departmental confirmation examinations where such .. examinations are prescribed to determine the suitability of • candidates for confirmation. The matter has been carefully considered and it has been decided that in· promotions/~ - confirmations made through such examinations, Scheduled Castes/Scheduled Tribes candidates who have not acquired the ., general qualifying standard in such examinations could also be considered for promotions/confirmations provided they are not ~ found unfit for such promotions/confirmations. In other words. the qualifying standards in these examinations could be relax-+ ed in favour of Scheduled Castes/Scheduled Tribes candidates ~ in keeping with the above criterion." ' The Office Memorandum dated November 27. 1972, referred to in the said Office Memorandum dated January 21, 1~77, inter alia provides as follows : "Subject :- Reservations for Scheduled Castes and Scheduled Tribes in posts filled by promotion - ~ Pro100tions on the basis of seniority subject to'; fitness. The undersigned i.e directed to refer to para 2-c of the H Ministry of Home Affairs O.M. No. 1/12/67-Ests.(C) dated the Crandum No.lf../17 /67-Estt. ~ (C) dated Pebruary 8, 1968. The said Office Memorandum deals with reservations for the members of the Scheduled Castes and !he Scheduled Tribes in services and with the minimum ~tandards in exaadnations for recruitment. The relevant para- ~ graph of the said Office Memrandum is as follows : 'l. "4. In the ca8e of direct recruitment through a qualifyi~ examination a minimum standard is generally fixed and candidates attain!~ that standard ·are placed on the select list for appointment against vacancies occurring from time to time. In such cases, therefore, a lower minimum qualifying standard should be fixed for candidates ~longi~ to-Scheduled Castes and Scheduled Tribes, taking into ac-count the minillllm standard necessary for maintenance of efficiency of administration. If A B. c D E F G H A B c 0 E F G H 30 SUPREME COURT REPORTS [1986] 2 S.C. R. tthe minillllm qualifying standard for general' candidates is reviewed at a later date, the lower ~ minimum qualifying standard applicable to Scheduled castes and Scheduled Tribes should be revierwed." Under Article 148 (S) of the Constitution, subject to the provisions of the Constitution and of any law made by . Parliament, the conditions of service of persons serving in;. the Indian Audit and Accounts Department and the administrative powers of the Comptroller and Auditor-General are to be such as may be prescribed by rules made by the ~ President after consultation with the Comptroller and Auditor- ~ \ General. The Comptroller and Auditor-General's Manual of,, Standing Orders (Administrative), Volume I, contains the provisions applying to the organization and control of th~ Indian Audit and Accounts Department, the Indian Audit and Accounts Service, the ~ubordinate Accounts Service, clerical staff of the. Department, Divisional Accountants and other • I cognate matters. Chapter. VII of the said ·.Manual deals with Divisional Accountants. Under paragraph 314, Divisional Accountants constitute a separate cadre. Paragraph 318 makes • it a specific condition of the appointment of a Divisional Accountant that he is liable for service anywhere within the ~ jurisdiction of the Accountant General concerned including his own office. Under paragraph 335, the cadre of Divisional Accountants in each office has a selection grade with effect ~ from January 1, 1961. Divisional Accountants promoted to the selection grade are normally to be entrusted with charges~ which are heavier, more important and responsible than those· entrusted to other Divisional Accountants. The Respondents ""' belong to this grade. Under paragraph 336 members of the Divi~~-- sional Accountants' cadre are eligible for promotion to the __ Subordinate Accounts Service (hereinafter referred to as "the SAS.") subject to the conditions governing appointments in that service 'set out in Chapter V of the said Manual and necessary faciiities are to be afforded to them by utilizing the provisions of paragraph 318 and posting from time to time a selected number of Divisional Accountants to work in the Audit • ...,..... Office. , Chapter V of. the said Manual deals with the SAS. Paragraph 176 provides that the SAS is a Central Subordinate Service under the rule-making control of the President acting 31 -~ in consultation with the Comptroller and Auditor-General constituted for the subordinate supervision of the working of ~ the Indian Audit and Accounts Departaent. It is divided into several branches. Under paragraph 178, appointamts to the SAS are to be lllde by the Accountants General, etc., partly by confirmation of eligible apprentices and SAS Accountants on probation but llflinly by promotion of the eligible clerks in ~ the offices and the Divisional Accountants under their control \ subj act always to the condition taat .the elielble ,ersons are -- aleo qualified in the opinion of the appointing authority by ~ ability, character and experience to discharge adequately and efficiently the duties required of the incumbent of a post in t the SAS. Under paragraph 180, no person who has not passed the departmental examdnation prescribed in Section II of Chapter V )._ is to be eligible for appointment to the SAS. Paragraph 184 , deals with seniority in the SAS cadre. Under it, subject to the conditions prescribed in paragraphs 178 and 180, a clerk or a Divisional Accountant who passes the SAS Examination in an earlier examination will have precedence in appointment to the SAS over a person·who passes in a later examination. As -~ amongst persons who pass in the same examination, the one senior in the clerical cadre will have a prior claim for such ~t appointment. Further, when the date of completely passing the SAS Examination is the same, the seniority is to be determined according to the year of recruitment. Paragraph 187 provides that appointment to the SAS is departmental promotion for ~ purposes of the orders governing reservation of vacancies in favour of the members of the Scheduled Castes and the l Scheduled Tribes, but in so far as appointment is also made <# from eligible SAS Apprentices and SAS Accountants on -L_probation, the appointing authority is to pay due regard to 111 the proper and adequate representation of these communities in the SAS. Under paragraph 210, no candidate is to be allowed to take the SAS Examination of any branch other than that of the branch which is appropriate to the establishment in which he is seNing. The said paragraph further sets out tlte exaainations which are regarded as appropriate to the meabers of the • establishment working in different branches. The appropriate ..... ( examination for those working in Civil and Audit Accounts Offices is SAS (Ordinary) Examination. As the Respondents were working as Auditors in the office of the Accountant-General, Madras, the appropriate examination for them was the SAS Examination (Ordinary). A B c D E F G H A B c D E F G H 32 SUPREME COURT REPORTS [19861 2 s.c.R. Paragraph 195 provides that the departmental examination ~- qualifying for appointment to the SAS is divided into two parts and an examination in both the parts will be normally held once a year for all Audit and Accounts Offices in all branches on notified dates. The relevant provisions of paragraphs 197 and 198 are as follows : "197. Subject to the various instructions issued by >-. the Comptroller and Auditor General from time to time, and also subject to his final approval, the Accountants General/Heads of Offices may permit the candidates in their offices to appear in the appropriate branch of the S.A.S. Examination_,._ provided they are otherwise eligible to take the Examination. The names and other particulars of ""' the candidates perm.i tted to take the Examination should be sent to the Comptroller and Auditor General by the 15th August each year in Form No. 8 which should not be larger than double foolscap size. Th.a Accountants General and other Heads of the Offices should see that the particulars noted therein are correct especially in regard to the number of chances a candidate has already availed ;.. of, the age and the exe~tion marks obtained by the candidates. To ensure correctness , the Heads of Offices should get the particulars in the statement checked by an Accountant and an Officer other than those who are responsible for its preparation ••••• " + "198. The selection of candidates for the S.A.S. • Examination :!.s primarily the responsibility of the '1.-- Head of the Off ice who may be aided by an Advisory ,. , Commdttee in the discharge of this responsibility. The composition and strength of the Committee will be determined by the Head of the Office and the Co~ttee itself will be an advisory body only, the final selection resting with the Head of Office himself. The preliminary selection should be made t as early as possible after the results of the last ~ S.A.S. Examination are circulated so that intending candidates may start their preparation with the practical certainty that they will be permitted to take up the Examination •••• " ~- COMPTROLLER & AUDITOR GENERAL v. JAGANNA.THAN [MADON, J. ] 33 -~Paragraph 199 provides as follows: "199. The essential condition which shall govern the selection by the Accountant General or other Heads of Offices is that the c.andidate selected shall, if qualified by examination, be likely to be efficient in all the duties of the Subordinate Accounts Service." Paragraph 207 provides as follows: "207. Candidates satisfying the <~ondttions set out in paragraphs 199 to 201 are eligible, but have no claim to appear for the examination. The Heads of Offices should certify at the foot of the statement required in paragraph 197 with due res}i)onsibility and not as a matter of form, that the candidates recoDJDended are regular in attendance, energetic, of good moral character and business-like habits, are not likely to be disqualified for appointment to the Subordinate Accounts Service as not possessing the aptitude for the work of a holder of a post in the Subordinate Accounts Service and that they have a reasonable prospect of passing the examination." Under paragraph 201, a candidate who has not passed Part I of the SAS Examination, is not to be allowed to take Part II of i· the SAS Examination. The Respondents were permitted to appear • for Part I of the SAS Examination and had passed in that part • . ,_'-' They were also permitted to appear for Part II of the SAS · ',Examination. Taking this fact into account in conjunction with the provisions of paragraphs 197,198,199 and 207, it is clear that the Respondents were in the! opinion of the concerned Accountant General or Head of Office qualified by ability, character and experience to discharge adequately and efficiently the duties required of the incumbent of a post in ~ th~ SAS as required by paragraph 178 and that if qualified by ~ examination, they were likely to be efficient in all the duties of the SAS as prescribed by paragraph 199. Obviously, they _had been given a certificate under paragraph 207, given with due responsibility and not as a matter of form, by the Head of Office certifying that the Respondents were regular in A B c D E F G H A B c D E F G H 34 SUPREME COURT REPORTS [1986] 2 S.C.R. attendance, energetic, of good moral character and ~ -- business-like habits and not likely to be disqualified for appointment to the SAS as not possessing the aptitude for the work of a holder of a post in the SAS and had a reasonable prospect of passing the SAS Exaudnation. Under paragraph 234., the number of marks required to secure a pass in each branch is 40 per cent in each subject ~. and 45 per cent in the aggregate. Sub-paragraphs (a)(i),(ii),(iv) and (vi) of paragraph 282 provide as follows : "282.