JUDGMENT : S.K. Ray, Ag. C.J. 1. The Petitioner has filed this application for an order directing the opposite parties to treat him to be in continuous service under them. 2. The Petitioner was appointed as Headmaster of the National High School, Nawapada, on 2-8-1959 and was continuing as such, until the school was taken over (sic) by? the Government in 1960. The Petitioner was confirmed as Headmaster with effect from 3-12-1966. On 10-3-1969 the Petitioner tendered his resignation. In his letter of resignation the Petitioner stated that his resignation should take effect from 31-3-1969. The D.P.I. (Schools), Orissa, passed an order on that letter that the Petitioner?s resignation be accepted subject to verification of the account. On the basis of that order of the D.P.I., the Inspector of Schools Bolangir, wrote a letter to the Petitioner on 24-3-1969 which is annexure-1 to the petition. The relevant portion from this annexure-1 is extracted herein below: ...The Director of Public Instruction, Orissa, has been pleased to accept your resignation subject to the condition that you should make over full charge of your duties and accounts duly audited (as also requested by your by our auditor. I sent a telegram dated 13-3-1969 that the auditor will be proceeding to Nawapara for the purpose. Neither you are available nor the vouchers for the purpose of audit. I was told that you were on leave till 17-3-1969. But when I went to Nawapara on 20-3-1969 you were still absent. The auditor will be going to Nawapara once again for the same purpose. I expect that you will be present at any time of audit. The teachers of your school, I am told, are going without pay for the last three months. You should immediately make arrangements to pay their salaries up-to-date. After the audit is over I shall make arrangement for your relief. After the audit was over on 1-4-1969, the Petitioner withdrew his resignation by a telegram which was followed by a letter dated 7-4-1969 (Annexure-2). You should immediately make arrangements to pay their salaries up-to-date. After the audit is over I shall make arrangement for your relief. After the audit was over on 1-4-1969, the Petitioner withdrew his resignation by a telegram which was followed by a letter dated 7-4-1969 (Annexure-2). Opposite party No. 2 thereafter by his letter dated 25-4-1969 (annexure-4) informed opposite party No. 3 that in case all the audit objections were complied with by the Petitioner, the resignation tendered by him should be accepted and he should be relieved of his duties only if opposite party No. 3, was satisfied that the Petitioner was free from all encumbrances, although since 31-3-1969 the Petitioner was permitted to continue as Headmaster of the school. 3. The sole question is whether the Petitioner?s resignation had been accepted before its withdrawal. The settled position of law is that a resignation can be withdrawn before its acceptance, and in such a case service continues; but if resignation has been accepted before its withdrawal, then, the withdrawal becomes ineffective, and the service terminate?s with effect from the date of acceptance of resignation. Therefore, the point of fact to be ascertained in this case is whether the resignation was accepted before the Petitioner, by his telegram withdrew it. It appears from annexure-4 that the resignation of the Petitioner was to be accepted after he had satisfied the authorities a bout the proper maintenance of the accounts and if he was free from all encumbrances. The relevant portion of annexure-A is as follows: In case all the audit objections are complied with by Sri Patnaik, and the school accounts are squared up, the resignation tendered by him Should be accepted as per my previous orders and he should be relieved of his duties only after you are satisfied that Sri Patnaik is free from all encumbrances.... A copy of this annexure was forwarded to the Petitioner for necessary action with the following endorsement: Copy forwarded to Sri Abhaya Charan Patnaik, at Bahadur Bagicha Para, At and P.O. Bhawantipatna for information and necessary action. He is directed to join as Headmaster, National High School, Nawapara, immediately, and remain till the audit report is complied with. This cancels this office letter No. 3026 dated 23-4-1969. This clearly establishes that the resignation tendered by the Petitioner on 10-3-1969 was never accepted till 1-4-1969 when the Petitioner withdrew his resignation. He is directed to join as Headmaster, National High School, Nawapara, immediately, and remain till the audit report is complied with. This cancels this office letter No. 3026 dated 23-4-1969. This clearly establishes that the resignation tendered by the Petitioner on 10-3-1969 was never accepted till 1-4-1969 when the Petitioner withdrew his resignation. This is further made clear from annexure-5 which is a letter No. 584(8) dated 22-5-1969, written by opposite party No. 2 to opposite party No. 3. The relevant portion of this letter runs as follows: The resignation tendered by Sri A.C. Patnaik, Headmaster of the National High School, Nawapara, is accepted with effect from the forenoon of 25-5-1969, the date of closure of the school on account of summer vacation. Thus, there can be no iota of doubt that the resignation of the Petitioner was never accepted before it was withdrawn on 1-4-1969 by a telegram confirmed subsequently by a letter. In the circumstances, the Petitioner must be deemed to continue in service until his services are terminated through due process of law, and he shall be deemed to have continued as the Headmaster of the National High School, Nawapara. It is needless to state that as a result of this finding, the Petitioner shall be entitled to all his consequential benefits. 4. In the result, the writ application is allowed, but there would be no order as to costs. B.K. Patra, J. 5. I agree.