JUDGMENT : S.N. Pathak, J. Heard learned counsel for the parties. 2. The petitioner has filed this writ petition with a prayer to quash the order dated 22.09.2012 and further to direct the respondents to grant ACP to the petitioner on completion of 12 years of service with effect from 09.08.1999, second ACP on completion of 24 years of service with effect from 19.11.2001 and third MACP on completion of 30 years of service with effect from 01.09.2008 in the pay scale of Rs.5,000 – 8,000/-, Rs.5,500 – 9,000/- and Rs.9,300 – 34,800/- (Grade Pay of Rs.4,600/-) respectively. Petitioner has further prayed for a direction upon the respondents to pay differences of salary, other admissible allowances of applicable/revised scale and retirement benefits including gratuity, leave encashment and pension on the basis of revised scale with interest over the dues amount which is found payable. 3. The facts in short as has been delineated in the instant writ petition is that petitioner joined his service as Accounts Clerk on 19.11.1977 and thereafter he was granted Junior Selection grade on 01.04.1981. He however was not granted any regular promotion and ultimately petitioner retired as Accounts Clerk on 31.01.2012 while posted at National Highway, Road Division, Jamshedpur. Case of the petitioner is that he was granted promotion, though not a regular one, by way of Junior Selection Grade prior to 1983 and as such, he should have been exempted from passing accounts examination for the purpose of grant of ACP and MACP. Since petitioner was getting scale of Rs.4,500 – 7,000/- prior to grant of ACP in light of pay revision and as such entitled for higher respective scale. Petitioner claims that he is entitled for 1st ACP from 09.08.1999 in the pay scale of Rs.5,000 – 8,000/-; 2nd ACP from 18.11.2001 in the pay scale of Rs.5,500 – 9,000/-; 3rd MACP from 01.09.2008 in the pay scale of Rs.9,300 – 34,800/- (Grade Pay of Rs.4,600/-). 4. Mr. Rajiv Ranjan, learned Sr. Counsel appearing on behalf of the petitioner argued that petitioner is entitled for the benefits of ACP and financial upgradation and as such, the respondents have committed serious error by not allowing 1st ACP and further error in giving scale of Rs.4,500 – 7,000/- for 2nd ACP with effect from 18.11.2001 whereas the petitioner was getting said scale of Rs.4,500 – 7,000/- from 01.01.1996 itself. Learned Sr. Learned Sr. Counsel further submitted that in view of clarification dated 08.07.2014, the petitioner is entitled for the benefits of ACP even though he has not cleared Accounts Examination. Learned Sr. Counsel argued that in view of earlier Notification dated 12.08.1992, it is crystal clear that those who are granted promotion prior to 01.09.1983, were not required to pass Accounts Examination after 01.09.1983 and as such, they are entitled for the benefits of ACP in view of said Notification/clarification. Learned counsel has relied upon the Judgment passed in the case of Maheshwar Prasad Singh Vs. State of Bihar reported in 2000 (4) PLJR 262 . Learned Sr. Counsel further referred to the Finance Department's Letter No. 493, Dated 22.02.2007 indicating that so far as promotion to higher post is concerned, the departmental letter dated 12.08.1992 has made it clear that those clerks who have got promotion to the higher posts will get further promotion to the higher posts provided they fulfill the other conditions laid by the Department. Learned Sr. Counsel further argued that no promotion can be granted without passing of Accounts Examination after 01.09.1983 though as a matter of fact the Finance Department's Letter dated 22.02.2007 does not indicate that after 01.09.1983 no promotion shall be admissible without passing Accounts Examination to those clerks who are already granted First Time Bound Promotion before cutoff date and the issue involved has already been set at rest by the Finance Department as well as by this Court and it has now been held that once time bound promotion is granted without passing of the examination before cutoff date i.e. 01.09.1983, the subsequent promotion shall also be granted even though such employees have not cleared such departmental examination. Meaning thereby that those employees who were considered for promotion before 1983, are not required to clear Accounts Examination for getting further promotion. 5. Per contra counter affidavit has been filed. Ms. Shruti Shrestha, JC to learned Advocate General vehemently opposed the contention of learned Sr. Counsel and further drew attention of this Court towards Annexure-A of the counter affidavit dated 28/30.06.2017. 5. Per contra counter affidavit has been filed. Ms. Shruti Shrestha, JC to learned Advocate General vehemently opposed the contention of learned Sr. Counsel and further drew attention of this Court towards Annexure-A of the counter affidavit dated 28/30.06.2017. Learned counsel submitted that in Clause-9 of Annexure-A, dated 08.07.2014 it has been clearly mentioned that those clerks can be considered for promotion without clearing departmental Accounts Examination who had already received promotion on 01.09.1983 or prior to that and those who had received promotion after this cutoff date, in that case they were required to pass Accounts Examination. Learned counsel further submitted that the Resolution dated 08.07.2014 issued vide Memo No. 2308, which is in continuation to letter no. 493, Dated 22.02.2007, clearly depicts that those employees who have been promoted prior to 01.09.1983 without passing Accounts Examination, will get further promotion on fulfilling the other specified conditions. Learned counsel further pointed out that petitioner had got only merger of scale before 01.09.1983 and not any promotion to higher posts. Hence, the above departmental provisions is not valid for him and as such, the writ petition has got no merits. 6. Be that as it may, having gone through the rival submission of the parties, this Court is of the considered view that case of the petitioner needs consideration. Admittedly, petitioner was granted Junior Selection grade on 01.04.1981 i.e. prior to 01.09.1983, his case is exempted in view of series of Circulars issued by the Finance Department, Government of Bihar as also successor State of Jharkhand such as Circular dated 21.11.2000, 29.11.2001, 13.02.1995 and the clarification made in the latest Resolution dated 28.04.2014 (Annexure-12 to I.A. No. 2673 of 2014) issued by the Finance Department (Para-9 thereof). It is thus crystal clear that those who have been granted even first promotion after 01.09.1983 are required to pass departmental accounts examination while those who have been granted first promotion for first time before 01.09.1983, are exempted from doing so in the matter relating to subsequent promotion as also for financial upgradation provided other conditions are satisfied. As in the instant case, petitioner had received promotion prior to 01.09.1983, he is not required to pass accounts examination rather he is exempted from doing so in the matter relating to their subsequent promotion as also for financial upgradation provided he fulfilled other conditions. 7. As in the instant case, petitioner had received promotion prior to 01.09.1983, he is not required to pass accounts examination rather he is exempted from doing so in the matter relating to their subsequent promotion as also for financial upgradation provided he fulfilled other conditions. 7. As a cumulative effect of the aforesaid observations, rules, guidelines and judicial pronouncements, I am of the considered view that impugned order dated 22.09.2012 is not tenable in the eyes of law and resultantly, the same is quashed. The respondents are directed to grant ACP to the petitioner on completion of 12 years of his service with effect from 09.08.1999, second ACP on completion of 24 years of his service with effect from 19.11.2001 and third MACP on completion of 30 years of his service with effect from 01.09.2008 in the pay scale of Rs.5,000 – 8,000/-, Rs.5,500 – 9,000/- and Rs.9,300 – 34,800/- (Grade Pay of Rs.4,600/-) respectively. Respondents are further directed to pay differences of salary, other admissible allowances as applicable under revised scale and retirement benefits including gratuity, leave encashment and pension with statutory interest over the dues amount. It is made clear if any amount has already been recovered, the same shall be refunded to the petitioner within a period of six weeks from the date of receipt/production of a copy of this order. 8. The writ petition is accordingly allowed.