JUDGEMENT [Cyriac Joseph, C.J.] 1. This appeal is filed against the judgment dated 01-08-2005 in Writ Petition No. 530 of 2005 (M/S). The appellant Uttaranchal Education and Examination Board is the second respondent in the writ petition. The petitioners in the writ petition are respondents Nos. 1 to 6 in the appeal. 2. The writ petitioners have passed the Secondary Examination conducted by the National Open School, New Delhi in the year 2003. After passing the said Examination, writ petitioner No. 5 took admission as a regular student in Arya Kanya Inter College, Kotdwar for the Intermediate Course. The other writ petitioners pursued the Intermediate Course as private candidates. Ail the writ petitioners applied for admission to the Intermediate Examination Board in April, 2005. It was noticed that all the writ petitioners had obtained the certificate from the National Open School by appearing and passing only In five subjects. Hence, the writ petitioners were allowed to appear in the examination subject to the condition that they should pass in one more subject from the National Open School and that the result of their examination will be declared only after they passed In the sixth subject. 3. Though the writ petitioners appeared In the examination subject to the above-mentioned condition, thereafter they flied the writ petition praying for a direction to respondent No.2 (appellant herein) to declare the result of the petitioners In the Intermediate Examination, 2005. The second respondent filed a counter affidavit contesting the claim of the writ petitioners and justifying the stand of the second respondent on the basis of Regulation 2(70) in Chapter XIV of the Regulations framed under the Intermediate Education Act, 1921. It was contended that as per the said Regulation 2(70), Secondary (Madhyamlk) Examination conducted by National Open School, New Delhi was declared equivalent to the High School Examination of the Uttaranchal Education and Examination Board provided that the examination has been passed at least In six subjects. After considering the rival contentions, the learned Single Judge took the view that the petitioners were entitled to appear in the Intermediate Examination and directed the second respondent (appellant herein) to declare the result of the petitioners within a week from the date of production of a certified copy of the judgment. 4. After considering the rival contentions, the learned Single Judge took the view that the petitioners were entitled to appear in the Intermediate Examination and directed the second respondent (appellant herein) to declare the result of the petitioners within a week from the date of production of a certified copy of the judgment. 4. For taking the above view, the learned Single Judge relied on a letter dated 30-07-2002 from the Additional Secretary Secondary, Education Department of the Government of Uttaranchal to the Director of Education (Secondary and Basic) clarifying that the National Open School, New Delhi Is an institution recognized by the Government of India and that the examination passed from the said institution will be treated as an examination passed from a recognized institution. According to the learned Single Judge, in view of the above Government letter, a candidate who passed the Secondary Examination conducted by the National Open School, New Delhi will be considered eligible for admission to the Intermediate Examination of the Uttaranchal Education and Examination Board even if he has not passed at least in six subjects. The learned Single Judge has held that even though Regulation 2(70) of Chapter XIV of the Regulations framed under the U.P. Intermediate Education Act, 1921 stipulates that Secondary (Madhyamik) Examination conducted by National Open School, New Delhi will be treated as equivalent to the High School Examination of the Board only If the examination has been passed at least In six subjects, no such restriction has been imposed by the above-mentioned Government letter. According to the learned Single Judge, the Regulations are nothing but a compilation in the nature of Government Orders and therefore, notwithstanding Regulation 2(70), the above-mentioned Government letter is applicable to the case of the petitioners. Learned Single Judge has also held that, since the State of Uttaranchal has been created under the U.P. Reorganization Act, 2000, Regulation 2(70) of Chapter XIV of the Regulations framed under the U.P. Intermediate Education Act, 1921 shall not apply in the matter. Aggrieved by the above findings and directions of the learned Single Judge, the second respondent in the writ petition, namely, Uttaranchal Education and Examination Board has filed this special appeal. 5. The U.P. Intermediate Education Act, 1921 was enacted for the establishment of a Board of High School and Intermediate Education. Section 7 of the said Act enumerates the powers of the Board. 5. The U.P. Intermediate Education Act, 1921 was enacted for the establishment of a Board of High School and Intermediate Education. Section 7 of the said Act enumerates the powers of the Board. As per clause (4) of Section 7, the Board shall have power to recognize institutions for the purposes of its examinations and as per clause (5) of Section 7, the Board shall have power to admit candidates to its examinations. According to Section 15(1) of the said Act, the Board may make regulations for the purpose carrying into effect the provisions of the Act. According to Section 15(2) (c) and (e), the Board is empowered to make regulations laying down conditions of recognition of institution for the purposes of its examination and the conditions under which candidates shall be admitted to the examinations of the Board and shall be eligible for diplomas and certificates. According to Section 16(1), regulations under Section 15 shall be made only with the 'previous sanction of the State Government and shall be published in the Gazette. In exercise of the powers conferred by Section 15 of the said Act, the Government of U.P. issued the Regulations and they were published as envisaged under Section 16(1) of the Act. 6. Consequent on the creation of the new State of Uttaranchal, the Government of Uttaranchal issued a Notification No. 685/Madhyamik/2002 dated 12-07-2002 providing that the Regulations framed under the U.P. Intermediate Education Act, 1921 would be applicable in the State of Uttaranchal. A copy of the said Notification dated 12-07-2002 has been placed on record by the appellant as Annexure SA 1. In view of the abovementioned notification, the Regulations contained in Chapter XIV of the Regulations framed under the U.P. Intermediate Education Act, 1921 are applicable to the State of Uttaranchal. As per Regulation 1 in Chapter XIV of the Regulations, prior to admission to Intermediate Examination or starting studies of prescribed course, it shall be necessary for each candidate to have passed the High School Examination or High School Technical Examination of the Board or examination declared equivalent to it (High School) by regulation. As per Regulation 2, the examinations mentioned therein are declared equivalent to the High School Examination of the Board for the purpose of making the candidates eligible for the study of prescribed course of Intermediate Examination. As per Regulation 2, the examinations mentioned therein are declared equivalent to the High School Examination of the Board for the purpose of making the candidates eligible for the study of prescribed course of Intermediate Examination. The examination mentioned in clause (70) under Regulation 2 is the "Secondary (Madhyamik) Examination conducted by National Open School, New Delhi; provided that this examination has been passed at least in six subjects". Thus, it is clear that the Secondary (Madhyamik) Examination conducted by the National Open School, New Delhi is entitled to be treated as equivalent to the High School Examination conducted by the Uttaranchal Education and Examination Board; provided that the said examination has been passed at least in six subjects. 7. However, it is to be noted that as per the Prospectus of 2002-2003 issued by the National Open School, the Secondary Education Course conducted by the National Open School offers a choice of 12 languages and a minimum of five subjects including one language which is compulsory. It is also stated that the Course is equivalent to the 10th Standard. The writ petitioners have passed five subjects including one language and therefore, they were declared passed in the Secondary Examination conducted by the National Open School. Though the writ petitioners appeared and passed in the Secondary Examination of the National Open School in five subjects including one language, their eligibility for admission to the Intermediate Examination conducted by the Uttaranchal Education and Examination Board will depend on the rules and regulations made by the Board in respect of the said examination. It is not disputed that in exercise of the powers conferred under Section 15 of the U.P. Intermediate Education Act, 1921, Regulations have been framed in accordance with the provisions of the Act and as per the said Regulations, the Secondary Examination conducted by the National Open School, New Delhi can be treated as equivalent to the High School Examination conducted by the Uttaranchal Education and Examination Board only if the candidate has passed the examination conducted by the National Open School at least in six subjects. Since the writ petitioners have not admittedly passed in six subjects in the Secondary Examination conducted by the National Open School, New Delhi, the writ petitioners were not eligible for admission to the Intermediate Examination conducted by the Uttaranchal Education and Examination Board. Since the writ petitioners have not admittedly passed in six subjects in the Secondary Examination conducted by the National Open School, New Delhi, the writ petitioners were not eligible for admission to the Intermediate Examination conducted by the Uttaranchal Education and Examination Board. However, considering that some of the candidates had already been admitted to the Intermediate Course and had undergone the Course for two years, the Board took a lenient view and permitted them to appear in the Intermediate Examination subject to the condition that the candidates should pass in one more subject. Accepting the said condition, the writ petitioners appeared in the examination and thereafter, filed the writ petition. 8. Having regard to the statutory provisions mentioned earlier, we are of the view that the writ petitioners were not eligible for admission to the Intermediate Examination and that the appellant-Board cannot be blamed for permitting the writ petitioners to appear in the Intermediate Examination subject to the condition that they should pass in one more subject in the examination conducted by the National Open School. 9. We do not agree with the learned Single Judge that since the State of Uttaranchal has been created under the U.P. Re-organisaition Act, 2000, Regulation 2(70) of Chapter XIV of the Regulations framed under the U.P. Intermediate Education Act shall not apply. Such a contention was not even raised in the writ petition and the appellant had no occasion to dispute or contradict such a contention. The appellant also did not get an opportunity to bring to the notice of the Court that the Government of Uttaranchal had issued Notification No. 685/Madhyamik/2002 dated 12-07-2002 providing that the regulations contained in Chapter XIV of the regulations framed under the U.P. Intermediate Education Act, 1921 would be applicable to the State of Uttaranchal. Obviously, the learned Single Judge did not have the benefit of the above information when he held that Regulation 2(70) shall not apply in this case. 10. We also do not agree with the view of the learned Single Judge that regulations framed under the provisions of the Intermediate Education Act, 1921 are nothing but a compilation in the nature of Government Orders. 10. We also do not agree with the view of the learned Single Judge that regulations framed under the provisions of the Intermediate Education Act, 1921 are nothing but a compilation in the nature of Government Orders. In our view, the Regulations were issued in exercise of the powers conferred under Section 15 of the U.P. Intermediate Education Act, 1921 and therefore, the Regulations have statutory character and they are not just like any executive order issued by the Government. We are also of the view that the regulations cannot be modified or amended except in accordance with the procedure laid down in Section 16(1) of the Act. In other words, the regulations can be amended or modified only with the previous sanction of the State Government and the modified or amended regulation shall be published In the Gazette. In this case, there was no modification or amendment of the provisions contained In Regulation 2(70) In Chapter XIV of the Regulations following the procedure mentioned in Section 16(1) of the U.P. Intermediate Education Act, 1921. Hence, the earlier-mentioned Government letter dated 30-07-2002 from the Additional Secretary, Secondary Education Department, Government of Uttaranchal to the Director of Education (Secondary and Basic) does not amount to an amendment or modification of Regulation 2(70). Consequently, the requirements under Regulation 2(70) cannot be Ignored on the basis of the said Government letter. 11. Even otherwise, we are of the view that the above-mentioned Government letter did not purport to amend or modify Regulation 2(70). The said Government letter was issued by way of clarification in a particular context. As per Regulation 2(70) In Chapter XIV of the regulations issued by the Government of U.P., the Secondary Examination conducted by National Open School, New Delhi was declared equivalent to the High School Examination of the U.P. High School and Intermediate Education Board; provided that the examination has been passed at least in six subjects. After the new State of Uttaranchal was created, it was brought to the notice of the Government of Uttaranchal that in the State Education Department, candidates who passed examination conducted by the National Open School are not being recognized in the absence of specific orders from the Government of Uttaranchal. After the new State of Uttaranchal was created, it was brought to the notice of the Government of Uttaranchal that in the State Education Department, candidates who passed examination conducted by the National Open School are not being recognized in the absence of specific orders from the Government of Uttaranchal. It was in that context that the above-mentioned Government letter dated 30-07-2002 was issued clarifying that the National Open School, New Delhi is a recognized Institution and that the examination passed from the said institution will be treated as a recognized examination. However, there is no specific reference in the Government letter to any equalization of the Secondary Examination conducted by the National Open School with the High School Examination conducted by the appellant-Board. It is not stated in the letter that even if the examination is not passed at least in six subjects, the Secondary Examination conducted by the National Open School will be treated as equivalent to the High School Examination of the Uttaranchal Education and Examination Board. Therefore, the said Government letter cannot have the effect of diluting the provisions contained in Regulation 2(70) of Chapter XIV of the Regulations framed under the U.P. Intermediate Education Act, 1921. Hence in our view, the reliance placed by the learned Single Judge on the Government letter dated 30-07-2002 for declaring the writ petitioners eligible for admission to the Intermediate Examination Is misplaced. 12. For the reasons stated above, the impugned judgment is liable to be set aside and the special appeal deserves to be allowed. Hence, the judgment dated 01-08-2005 In Writ Petition No. 530 of 2005 (MIS) is set aside. The said writ petition will stand dismissed. 13. The special appeal is allowed in the above terms.