JUDGMENT A.H. Saikia, J. 1. Heard Dr. J.L. Sarkar, learned Counsel for the Petitioner and Mr. S. Bhattacharyya, learned Counsel for the Respondents. 2. Dr. Sarkar at the very outset has fairly submitted that he shall not press into service any other points raised in this writ petition save and except the issue as regard the entitlement of six increments to the Petitioner, presently working as Senior Accounts Officer under the Respondent No. 3, Inland Waterways Authority of India (for short, 'the IWAI') from the date of his entry on 30.10.87 into the service as Accounts Officer as he has been possessing the educational qualification of the Indian Cost and Work Accounts, (for short, 'the ICWA') (Final) in terms of Circular/Notification dated 7.9.87 issued by the Comptroller and Auditor General of India. 3. The case of the Petitioner herein is that in pursuance of an advertisement published in the Hindustan Times on 14.6.87 prescribing in the following qualification: Accounts Officer-1 Rs. 2375-3500 Initial Emoluments: Rs. 3, 116 Age limit-36 years Qualification and Experience-Degree with SAS or equivalent having 5 years experience or ICWA/CA with 2 years experience. Knowledge of commercial accounting is essential the Petitioner, having possessed the above qualifications, applied for the post of Accounts Officer under the IWAI and appeared in the interview. Eventually, after coming out successful in the interview, he was appointed by way of direct recruitment as Accounts Officer under the establishment of Respondent No. 3 on 30.10.87 with the scale of pay mentioned above. 4. While he is in service, the competent authority, in order to give incentives to the departmental officials for acquiring higher qualifications, has decided to grant six advance increments to the departmental officials who have obtained their ICWA (Final) and accordingly Circular dated 7.9.87 has been issued. 5. It would be relevant to quote the Circular/Notification dated 7.9.87 which reads as follows: Circular No. CAG/14/1987 OFFICE OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA, NEW DELHI No. 178-PC (COORD)/1-87 Dated the 7th September 1987 To All Accountant General/ Director of Audit Sub: Incentive for acquiring higher qualifications Review of. Consequent, on the revision of pay scales the existing incentive scheme in vogue in I.A. and A.D. have been reviewed. Accordingly the following decisions are communicated for guidance of all concerned: i) General incentive schemes such as for adopting small family norms, proficiency in Hindi, proficiency in stenography, etc. Consequent, on the revision of pay scales the existing incentive scheme in vogue in I.A. and A.D. have been reviewed. Accordingly the following decisions are communicated for guidance of all concerned: i) General incentive schemes such as for adopting small family norms, proficiency in Hindi, proficiency in stenography, etc. will continue to be followed on the pattern prescribed by the Government of India as applicable in other Departments of the Government of India. (ii) The following specif incentive scheme in operation in I.A and AD will continue to be followed along with revised pay scale: (a) The advance increment for passing Revenue Audit Examination by SOSs/A.A.Os. in Audit Office. (b) Special pay of Rs. 40/- per month (existing, rate Rs. 20-per months) for qualifying in S.O.G. examination by Auditors/Accountants etc. during the first year and special pay of Rs. 70/- per month (existing rate Rs. 35/- per month) during the second year. (c) qualification pay of Rs. 15/- per month for qualifying in departmental examination by Auditors/Accountants will continue to be granted at the following rate in terms of this office circular bearing No 1712-DI/21-86-II dated 3.10.1996 and Circular No. HE/74/1996 for the present. (iii) It has been decided to liberalise the existing scheme of granting incentives for passing ICWA examination to the following extent. (a) At present, departmental officials qualifying in ICWA-Final are entitled to two advance increments, it has been decided to put them on par with fresh recruits coming in with the same qualifications, in other words, departmental candidates will also now be entitled to six advance increments on their qualifying ICWA-Final examination. (b) The above benefit has been extended to the officials qualifying AICA examination also. (c) Currently, officials who qualify the Intermediate stage of ICWA get a cash award of Rs. 200/-. They will now get two advance increments which would get absorbed in the six advance increments granted after qualifying the final examination. 1. At present the above incentive is granted to non-gazetted staff only. It has been decided to extend this incentive to Group 'B' Officers also. 2. ICWA/AICA qualified personnel may be encouraged to work in the Commercial Audit wing as they will be useful in that Wing. However, their service may also be utilized in Civil/Defence/Railway. Audit Branches for the Audit of the accounts of the Ordinance Factories, Railway Production Unit. Departmentally run Commercial Undertaking, other Autonomous bodies etc. 3. 2. ICWA/AICA qualified personnel may be encouraged to work in the Commercial Audit wing as they will be useful in that Wing. However, their service may also be utilized in Civil/Defence/Railway. Audit Branches for the Audit of the accounts of the Ordinance Factories, Railway Production Unit. Departmentally run Commercial Undertaking, other Autonomous bodies etc. 3. The orders in respect of schemes at item (i) and (ii) above will take affect from the date on employee is placed in revised scale of pay applicable in accordance with the CCS (Revised Pay) Rules, 1986. However, in the event of liberalization effected in the scheme vide item (iii) above the orders will take effect from the date of issue of this letter. Sd/- (D.K. Kaul) ASSTT. COMPTROLLER AND AUDITOR GENERAL (N) 6. In view of the above Circular dated 7.9.87, the Petitioner has filed a representation to the authority for consideration of his case to give six advance increments as he is duly qualified for such incentive at the date of entry into the service but such request has been rejected by the Authority on 22.9.93. 7. Thereafter again on 4.9.98, the Petitioner has filed another representation before the competent authority seeking for grant of six advance increments for qualifying himself ICWA-(Final) prior to his entry to the service in terms of the provisions of Notification dated 7.9.87. The competent authority by impugned order dated 3.4.2000 finally rejected such prayer. 8. Being aggrieved by such rejection, the Petitioner has approached this Court invoking the writ jurisdiction under Article 226 of the Constitution of India through this writ petition. 9. For the sake of convenience the impugned Memorandum dated 3.4.2000 may be extracted as under: MEMORANDUM Sub: Grant of six advance increments to Sri B. Menghani, Sr. Accounts Officer, IWAI for qualifying ICWA (final) examination-clarification reg. With respect to your representation dated 4.9.98, I am directed to say that Chairman, IWAI has been pleased to pass orders for disposing of the said representation as follows: You have a grievance in relation to the grant of six advance increments for having ICWA qualification and you have also informed that order officials working in finance wing have been granted six additional advance increments for acquiring higher qualification. Therefore, on precedence you may also be given six advance increments w.e.f. date of your initial appointment in IWAI w.e.f. 30.10.87. Therefore, on precedence you may also be given six advance increments w.e.f. date of your initial appointment in IWAI w.e.f. 30.10.87. In this connection, it is to inform you that under F.R. 27, incentive for qualifying for higher qualifications which is useful in the discharge of official work and consequently there is provision to grant six advance increments to the concern employees. The above provisions are applicable subject to the following conditions: A. Incentive of advance increments should be given only for higher qualification acquired after induction into service and will not apply for the incentives now being in the existing scheme for position to higher qualification and an entry stage. B. Incentives should be considered only if higher qualification will make the official more effective in the present or next higher assignments. In this connection, CAG of India, Circular letter No. 178-PC (Coord.)/1-87 dated 7.9.87 provides as follows: a. At present, departmental officials qualifying in ICWA final, are entitled to two advance increments. It has been decided to put them on par with fresh recruits coming in with the same qualification. In other words, departmental candidates will also now be entitled to six advance increments on their qualifying their ICWA-final examination. b. The above benefit has been extended to the officials qualifying in ICWA examination also. At present, the above incentive is granted to the non-gazetted staff only. It has been decided to extend this incentive to Group 'B' Officers also. Your claim for grant of six additional increments for qualifying ICWA final examination cannot be acceded as the above instructions are not applicable in your case due to following reasons. As per the advertisement published by IWAI on 14.6.87 in Hindustan Times, the qualification for the post of Accounts Officer (Group 'B') (pay scale 2375-3500) were as under: Degree with SAS or equivalent having 5 years experience or ICWA/CA with 2 years experience. Knowledge of commercial Accounting is essential. You were appointed in this authority as Accounts Officer in Group 'B' category w.e.f. 30.10.87 in the pay scale of Rs. 2375-3500. At the time of your appointment in the authority you were possessing the required educational qualification i.e., ICWA (final) which was essential for the appointment to the post of Accounts Officer. You have not acquired ICWA qualifications after induction into service of authority. 2375-3500. At the time of your appointment in the authority you were possessing the required educational qualification i.e., ICWA (final) which was essential for the appointment to the post of Accounts Officer. You have not acquired ICWA qualifications after induction into service of authority. Therefore in the light of above instructions, you are not eligible for grant of six additional advance increments as requested by you. Your request was also examined at the earlier occasion and it was intimated to you vide this office letter No. IWAI/Estt./55/88 dated 22.9.93 that your request for grant of six advance increments cannot be accepted to as the orders/instructions of Govt. of India No. NB-PC (Coord.)/1/87 dt. 7.9.87 quoted by you had not made applicable in this case. Regarding grant of additional increments for acquiring higher qualification to the officers working under Finance wing like Shri P.C. Jain. Ex. Accounts Assistant; Shri A.K. Jain. Ex. Junior Accounts Officer: Shri A.C. De Junior Accounts Officers Bhagalpur and Sri S.K. Sarmah, Sr. Accounts Officer the essential qualification for the appointment of Junior Accounts Officer in the Authority are as follows as published in the Hindustan Times dated 14.10.87. Qualification Commerce Degree with 3 years experience in Commercial Accounting. Preferably with inter ICWA/inter CA i.e. ICWA. inter/final after joining of IWAI as JAD/Accounts Assistant. Hence they meet the requirements of all the conditions laid down under the instructions issued by Ministry of Finance. The competent authority has not approved grant of six additional increments to you from the date of joining IWAI as requested by you and your case is not similar to the others Finance Officers as claimed by you. The Chairman has therefore rejected your contention. The action taken by the authority at earlier occasion and which was communicated to you vide this office letter No. IWAI/Estt./55/88 dated 22.9.93, he has observed was in order and do not merit reconsideration and alteration. Sd/- (M.M. Dhawan) Section Officer. 10. The contentions and averments made in this writ petition has categorically been refuted by the Respondents by filing their affidavit. The emphatic stand of the Respondents is that the Circular/Notification dated 7.9.87 is a scheme for review of incentives for acquiring higher qualification and is wholly and solely aimed at to give incentives to the departmental candidates on their qualifying ICWA-Final examination. The emphatic stand of the Respondents is that the Circular/Notification dated 7.9.87 is a scheme for review of incentives for acquiring higher qualification and is wholly and solely aimed at to give incentives to the departmental candidates on their qualifying ICWA-Final examination. According to them, this Notification is not applicable to an incumbent who joined in service having already acquired the prescribed minimum educational qualification essential for the post concerned in term of advertisement made earlier for such purpose. In the instant case, the Petitioner herein was recruited into the post of Accounts Officer commensurating his educational qualification in terms of the advertisement which prescribed the essential qualification of Degree with SAS or equivalent having 5 years experience or ICWA/CA with 2 years experience and in addition, knowledge of commercial accounting as essential. That being so, in view of Clause (iii) of the Notification dated 7.9.87, it is contended in their counter that the existing scheme of granting incentive of six increments is only to the departmental candidates on their qualifying ICWA-Final examination and the same is not applicable to the Petitioner. 11. Dr. Sarkar, learned Counsel for the Petitioner, relying on the Notification dated 7.9.87 as well as FR-27 (15) including other relevant instructions and guidelines issued from time to time, has forcefully submitted that this instant incentive is squarely applicable to the Petitioner from the date of his entry into service. According to him, there is no ambiguity in Clause (iii) of the Notification dated 7.9.87 which clearly provides that the departmental candidates including the Petitioner will be entitled to six advance increments on their qualifying ICWA (Final) and they are being placed at par with fresh recruits. 12. Drawing attention of this Court to Clause (ii) of Clause 1 of the Circular No. NGE/17/1991 dated 18.4.91 issued by the C and A.G. of India, New Delhi under F.R. 27, it is contended by Dr. Sarkar that this provision speaks with clarity that the benefit of such advance increments shall be given to the persons who have acquired such qualification of ICWA/AICA before their appointment in the department concerned i.e., the IWAI. 13. Sarkar that this provision speaks with clarity that the benefit of such advance increments shall be given to the persons who have acquired such qualification of ICWA/AICA before their appointment in the department concerned i.e., the IWAI. 13. For ready reference, Clause (ii) under F.R. 27 may be reproduced as under: (ii) The benefit of advance increments for having passed the professional examination of ICWA/AICA may be allowed from 7.9.87 or the date of appointment, whichever is later, to those who have acquired such qualification before appointment in IA and AD. (See Swamy's Fundamental Rule-27 (12th Edition) Reprint-1995 Page 157) 14. According to Dr. Sarkar, the Petitioner is, since he acquired his qualification of ICWA (Final) before the entry into service and joined in service with the said qualification as prescribed in the advertisement itself, by operation of Clause (iii) of the Notification dated 7.9.87 read with Clause (ii) of FR-27, wherein Notification dated 7.9.87 has been referred to, entitled to get six increments and the impugned order dated 3.4.2000 rejecting such prayer is, therefore, absolutely illegal and without jurisdiction and the same deserves interference of this Court. 15. Citing an example of Sri S.K. Sarma, initially appointed as Junior Accounts Officer, the learned Counsel for the Petitioner has vehemently urged that the said Officer, when entered into service with qualification prescribed in the advertisement itself, was granted 2 increments in terms Clause (iii)(c) of the Notification dated 7.9.87 as quoted above, which provides that Officials who qualify the Intermediate stage of ICWA examination, will also now get two advance increments at entry point to the service. Therefore, when the said officer has been granted 2 advance increments at the entry point even though he is qualified in terms of the Circular, the Petitioner has been purposefully denied of granting six increments. According to Dr. Sarkar, the impugned action is grossly arbitrary and patently illegal and it is a glaring example of favouritism and discrimination. He has further contended that despite the categorical statements made in paragraph 25.1 at Page 53 of the consolidated writ petition, the Respondents have preferred not to deny such averments and as such, it may be presumed to be admitted in view of Naseem Bano's case (Smt Naseem Bano v. State of U.P. and Ors. reported in AIR 1993 SC 2592 . 16. Denouncing those statements and submissions advanced by Dr. reported in AIR 1993 SC 2592 . 16. Denouncing those statements and submissions advanced by Dr. Sarkar, on behalf of the Petitioner, Mr. Bhattacharyya, learned Counsel for the Respondents, relying on their affidavit, has strenuously contended that the Petitioner is not at all entitled to get any such relief as prayed for in this writ petition as the incentives of six advance increments cannot be granted to the Petitioner because the same is only applicable to the departmental Officials who will be entitled to such scheme only on their qualifying ICWA (Final), while being in service, from the date of their entry in service and Notification dated 7.9.87 explicitly provides such position. 17. Banking upon the statements made in this writ petition, his stand is that the Petitioner was appointed in terms of educational qualifications prescribed in the advertisement and once he is appointed on fulfillment of required essential qualification, the Petitioner cannot be allowed to get any benefit arising out of the Notification dated 7.9.87 as the same is wholly to give, as a policy decision by way of a scheme incentives to the departmental officials. 18. Referring to the non-denial of the benefits by the Respondents to the writ Petitioner when other similarly situated officials have been afforded such benefits, the learned Counsel for the Respondents has referred to and relief upon the last portion of the impugned order dated 3.4.2000 as well as the advertisement made in the Hindustan Times at page 119 (Annexure- 6 to the consolidated writ petition) by which the post of the Petitioner was also advertised. The essential qualification for Junior Accounts Officer against which the Officer i.e. S.N. Sarma, was appointed, prescribed in the said advertisement was Commerce Degree with 3 years experience in Commercial Accounting and preferably with inter ICWA/Inter CA and according to him, it is for the authority to decide what would be the essential qualifications for certain posts in terms of the existing Rules and what are desirable too because the recruitment of a best person into the employment is exclusively within the domain of the employer who needs to follow the prescribed procedure strictly in adherence to the advertisement and in the instant case Mr. S.N. Sarma, on qualifying the intermediate stage of ICWA examination and not being similarly situated with the Petitioner, was entitled to get two advance increments. 19. S.N. Sarma, on qualifying the intermediate stage of ICWA examination and not being similarly situated with the Petitioner, was entitled to get two advance increments. 19. Extensive arguments as canvassed on and behalf of the rival parties have been given due consideration. Also meticulously scanned the materials available on record including the pleadings made and the affidavits exchanged by and between the parties. 20. It appears from the ordinary reading of the Notification dated 7.9.87 that the aim and purpose of issuing of this Notification is only to grant incentives to the departmental candidates/officials. The language of the said Circular is very clear. It speaks that consequent on the revision of scale of pay, the prevalent incentive schemes need to be reviewed and accordingly the competent authority has liberalized the existing scale by granting incentive for passing ICWA both intermediate and final examinations. In order to implement the said objectives, six advance increments have been allowed to departmental officials who qualify in ICWA (Final). 21. An ordinary reading of Clause (iii)(a) of the Circular dated 7.9.87 as already noted above would go to indicate that there is no doubt that six advance increments are only applicable to the departmental officials and the same is not applicable to an incumbent who joined the services with the said qualification prescribed in terms of advertisement dated 14.6.87. 22. On close perusal of the impugned order as has already been reproduced herein above, it transpires that the incentive of advance increments needs to be given to those officials who obtained their such higher qualification after entry into service and that being so, it cannot be said that the person who is already qualified as per the advertisement with the educational qualifications of ICWA (Final) shall be allowed to get another six increments for having such qualification. The case of one Sri Sarma, as referred to by the learned Counsel for the Petitioner, has also been discussed in the impugned order and it is observed that he was entitled to get two advance increments as he fulfilled all the requirement and conditions laid down under the Notification dated 7.9.87 and the case of Petitioner cannot be said to be similar with those others as alleged by the Petitioner for grant of six additional increments from the date of joining in the IWAI. 23. 23. What crystallizes from the above discussions held, as a whole, is that the officers working in the IWAI who have been appointed with their essential educational qualification i.e. ICWA (Final) specifically specified in the advertisement published as per the existing rules, shall not be entitled to such six advance increments according to the Notification dated 7.9.87. However, those who have possessed their higher qualification like ICWA (Final) against the post of Junior Accounts Officer for which qualification essential should be ICWA (Inter), they shall get the benefit of six such increments at the time of their joining in the IWAI. Since the Circular/Notification is a scheme to extend benefits to the departmental officers on their qualifying higher qualification, the question of granting such incentive to the Petitioner with his higher qualification of ICWA (Final) being the minimum essential for recruitment to the post of Accounts Officer in the IWAI in terms of the advertisement itself, does not arise at all. 24. Coming to the Clause (ii) of the Circular above mentioned issued under FR 27, as asserted by Dr. Sarkar, the learned Counsel, this provision does not mention anything except that those persons who secure such qualification of ICWA-final shall also be given the benefit of advance increment in terms of Notification dated 7.9.87. This Court is afraid that if the claim of the Petitioner is allowed, there will be a clear and total frustration amongst the departmental candidates and that being so, in terms of clear specification in the advertisement itself publishing the essential qualification therein for the post of Accounts Officer and the Petitioner having already acquired the said qualification, not being higher qualification corresponding to the post, at the time of entering into service, in the considered opinion of this Court, no relief can be granted to the Petitioner by the strength of the instant incentive scheme floated by the authority concerned vide Notification dated 7.9.87. 25. For the foregoing reasons, observations and discussions, this Court does not find any patent error or gross illegality in the impugned order dated 3.4.2000 warranting interference with the same by this Court. Rather the impugned order appears to be a well reasoned one loaded with exclusive analysis needed for rejection of the prayer of the Petitioner. 26. In the result, this writ petition fails and stands dismissed. No costs. 27. At this stage Dr. Rather the impugned order appears to be a well reasoned one loaded with exclusive analysis needed for rejection of the prayer of the Petitioner. 26. In the result, this writ petition fails and stands dismissed. No costs. 27. At this stage Dr. Sarkar has submitted that though he has not pressed the other issues like consideration of the case of the Petitioner for promotion to the higher post, the Petitioner may be permitted to approach the authority by filing a representation for consideration of his case for promotion. The submission appears to be fair and innocuous. The Petitioner is permitted to approach the competent authority who shall consider the case of the Petitioner for his promotion in accordance with law. Petition dismissed