ORDER : 1. Sheo Prasad and 107 others, respondents in the appeal herein, were appointed to various posts in Class III and Class IV Services of the Financial Wing of the Water Resources Department in the State of Bihar. The appointments were made by the Financial Advisor-cum-Chief Accounts Officer in his capacity as Head of the Department of the Financial Wing. The State Government set aside the appointments on the short ground that the appointing authority was not the head of the department under the rules. A Division Bench of the High Court allowed the writ petition holding that the appointing authority was the head of the department and the respective appointments were made in accordance with the rules. This appeal by the State of Bihar is against the judgment of the High Court. 2. We have heard Mr. B.B. Singh, learned counsel for the State of Bihar. He has taken us through the judgment of the High Court. There were vacancies in existence in respect of all the posts in dispute. The posts were advertised and applications were invited from eligible persons. The advertisement was published with the approval of the Secretary to the Government in the Water Resources Department. The appointments were made after a process of selection and on the basis of merit lists. On these facts the High Court came to the conclusion that the appointments of the respondents were made in accordance with the rules. The appointments were also made against the reserved posts in accordance with the reservation policy of the State Government. 3. The respondents/petitioners placed reliance upon the letter of the Bihar Government dated 26.4.1958 before the High Court. The said letter is in the following terms : "No. C/Es-104/58K-10378 GOVERNMENT OF BIHAR KOSI PROJECT DEPARTMENT From Shri B.K. Sinha, Under secretary to Government To The Accountant General, Bihar, P. Hanoo, Ranchi. CONSULTED Under Section (THROUGH THE "FINANCE DEPARTMENT") April 26, 1958. Sub: Declaration - of the Financial-Advisor-cum Accounts Officer, Kosi Project as a Head of Department. Sir, I am directed to say that the State Government have under Rule 21 of the Bihar Service Code, been pleased to declare the Financial Advisor-cum-Chief Accounts Officer, Kosi Project as a Head of Department and to allow him to exercise the various powers given to Heads of Departments in the Bihar Service Code, Financial Rules and other rules and codes. Yours faithfully, Sd/- (B.K. Sinha) Under Secretary to Government" The respondents further relied on a letter dated 4.2.1992 from the Additional Commissioner-cum-Special Secretary, Water Resources Department addressed to the Accountant General, Bihar wherein the above quoted letter dated 26.4.1958 was referred to in the following terms : "Hence the Government has decided that all powers vested in the Financial Advisor-cum-Chief Accounts Officer of the Water Resources Department shall continue as hereto before. 4. Relying upon the above two documents, the High Court came to the conclusion that the Financial Advisor-cum-Chief Accounts Officer was the Head of the Department and as such he was competent to make the appointments. We see no ground to interfere with the findings reached by the High Court. 5. We, therefore, dismiss the appeal. No costs. Appeal dismissed.