ORDER : 1. The petitioner who is an employee of the Public Works Department Ports, Inland and Water Transport at Bidar having joined as First Division Assistant was promoted to the post of Accounts Superintendent on 25.04.2016. While in the cadre of Accounts Superintendent by an order dated 04.07.2019 was transferred and posted as Audit Officer on his “Own Pay Scale” in the vacancy that was created due to superannuation of one Audit Officer by name Sri Upendra S.B. The petitioner was transferred from Planning Division, Bidar to Public Works Department, Bidar. 2. It transpires that the movement order, to report to duties, was issued to the petitioner on 06.09.2019, to report to the office of Public Works Department Division Bidar. Accordingly, the petitioner reports to duties on 31.10.2019 as Audit Officer in the office of Public Works Department Division, Bidar. 3. After about 28 days of his functioning, another notification was issued by the Government effecting transfer of several personnel in the Public Works Department in which the 6th respondent herein was shown to be posted to the place of the petitioner and the petitioner was not shown any posting. 4. The petitioner filed an application before the Karnataka State Administrative Tribunal (hereinafter referred to as ‘the Tribunal’ for short) in application No. 20283/2019 challenging the said order. The Tribunal by its order dated 20.12.2019, dismissed the application on the ground that in terms of the Cadre and Recruitment Rules, the petitioner was ineligible to hold the post of Audit Officer as he was only an Accounts Superintendent. Challenging the said order of the Tribunal, the petitioner has filed the instant writ petition. 5. We have heard the learned counsel for the parties and perused the records. 6. The primary contention of the petitioner is that he had reported to duty pursuant to his order of transfer on 31.10.2019 and barely after 28 days of functioning as Audit Officer of the Public works Department, Bidar, he is disturbed by the posting of 6th respondent to the place of the petitioner without showing any posting to the petitioner. It is the contention of the petitioner that the said order of transfer of the 6th respondent to the place of the petitioner is premature and contrary to the guidelines as the posting of the petitioner is disturbed within 28 days of his reporting to the duties. 7. It is the contention of the petitioner that the said order of transfer of the 6th respondent to the place of the petitioner is premature and contrary to the guidelines as the posting of the petitioner is disturbed within 28 days of his reporting to the duties. 7. It is the further contention of the petitioner that in the light of the fact that no posting is shown to the petitioner and the impugned notification of transfer is passed as if the place is remaining vacant on the superannuation of Sri Upendra S.B. who was earlier working as an Audit Officer, is mala-fide. 8. Per contra, the State Government and the counsel for 6th respondent, who is the present occupant to the posting of the petitioner, would contend that the petitioner is ineligible to hold the post of Audit Officer as he is only an Accounts Superintendent and his posting itself as an Audit Officer was contrary to the Cadre and Recruitment Rules and submits that the writ petition be dismissed. 9. The order of transfer of the petitioner though was on 04.07.2019 as an Audit Officer in the office of Public Works Department, Bidar, he reported to duty on 31.10.2019. The order of transfer dated 04.07.2019 clearly depicts that the petitioner is being posted on his “own pay scale” which would clearly mean that he is not in the cadre of Audit Officer. He is only directed to hold charge of the duties. In the first blush the contentions of the petitioner appears that order of transfer is premature but what is required to be seen is whether the petitioner was eligible to hold the post of Audit Officer only after him being found eligible, the question whether the order is premature or otherwise or being contrary to the guidelines will have to be considered. 10. The counsel for 6th respondent has placed before us the Cadre and Recruitment Rules namely The Karnataka Public Works Engineering Department Service (Recruitment) (Amendment) Rules, 2015. In terms of the said Rules a person who can hold the office of Audit Officer has to be on deputation from Karnataka State Audit and Accounts Department which is extracted hereunder for the purpose of ready reference:- 15 Audit Officer (Rs. 22,800- 43,200) P. 30 Temp. In terms of the said Rules a person who can hold the office of Audit Officer has to be on deputation from Karnataka State Audit and Accounts Department which is extracted hereunder for the purpose of ready reference:- 15 Audit Officer (Rs. 22,800- 43,200) P. 30 Temp. 10 By deputation of an officer in the cadre of Audit Officer from the Karnataka State Audit and Accounts Department And By promotion from the cadre of Accounts Superintendent (PWD) qualified prior to the commencement of the Karnataka Public Works Engineering Department Service (Recruitment) (Amendment) Rules, 2015, for one time operation only to the present incumbent, subject to acquiring Training prescribed in clauses (2),(3) & (4) in column 6. Remaining posts shall be filled by deputation of an Officer from the Karnataka State Audit and Accounts Department. For promotion (1) Must have put in a service of not less than five years in the cadre of Accounts Superintendent (PWD). Provided that if officials who have put in a minimum service of five years are not available an official who has put in a service of not less than three years may be considered. (2) Must have undergone training in M.S. Office in the cadre of Accounts Superintendent or in any of the lower cadre as arranged and deputed by the department. (3) Must have successfully undergone training in five modules viz. 2, 3, 6, 7 and 8 of Schedule- III of Karnataka State Audit and Accounts Services (Recruitment) (Amendment) Rules, 2015, in the cadre of Accounts Superintendent or in any of the lower cadre as arranged and deputed by the department in order of seniority. (4) Notwithstanding anything contained in clauses (2) and (3) for three years from the date of commencement of the Karnataka Public Works Engineering Department Service (Recruitment) (Amendment) Rules, 2015, one who has completed training at least in any 2 Modules shall be eligible for promotion to the cadre of Audit Officer. 11. In terms of the afore extracted Cadre and Recruitment Rules concerning the appointment, filling up of the post of Audit Officer shall be by way of deputation of an officer in the cadre of Audit Officer from the Karnataka State Audit and Accounts Department or by promotion. 11. In terms of the afore extracted Cadre and Recruitment Rules concerning the appointment, filling up of the post of Audit Officer shall be by way of deputation of an officer in the cadre of Audit Officer from the Karnataka State Audit and Accounts Department or by promotion. The petitioner who is an employee of Public works Department cannot hold the post of an Audit Officer in the said department as it has to be filled up from the Karnataka State Audit and Accounts Department or by promotion from the cadre of Accounts Superintendent. Petitioner is neither from the State Accounts Department nor is he promoted to the post of Audit Officer. Thus, the very posting of the petitioner as Audit Officer in the Public Works Department, Bidar was contrary to the Cadre and Recruitment Rules. 12. The State Government has further issued an order on 30.10.2012 with regard to accounting and audit functions in various departments stipulating that the same should be carried out by officials of the State Audit and Accounts Department posted on deputation with those departments. The Government order specifically lays down the guidelines to be implemented by all the departments with a view to ensure proper maintenance of accounts in the State Government. Clause C of the said order reads thus: “C. Senior staff for accounting and audit functions in various departments at senior levels (Group A and B gazetted posts) must be sourced exclusively from State Accounts Department.” 13. In terms of the afore extracted Clause, it becomes unmistakably clear that Senior Staff for accounting and audit functions must be sourced exclusively from State Accounts Departments. 14. Notwithstanding the Cadre and Recruitment Rules and the Government order dated 30.10.2012, the petitioner was posted as Audit Officer which is blatantly contrary to the aforementioned statute and the order stating that petitioner is not an Audit Officer and is not an employee of the Karnataka State Accounts and Audit Department but is an employee of the Public Works Department. Thus, the posting of the petitioner being contrary to law cannot have any right whatsoever to continue in the post. Even on examination of this Clause qua the transfer order, the impugned order being premature or otherwise would not arise. 15. The Tribunal has considered the matter in great detail and has concluded that the petitioner has no right to hold the post. Even on examination of this Clause qua the transfer order, the impugned order being premature or otherwise would not arise. 15. The Tribunal has considered the matter in great detail and has concluded that the petitioner has no right to hold the post. The order of the Tribunal does not warrant any interference in this writ petition. 16. The petition being devoid of merits is dismissed. 17. However, in umpteen number of cases we come across transfers and posting of Government Servants to the post that they are not eligible to hold, instant writ petition is one such case. The Principal Secretary, Public Works, Ports and Inland Water Transport is directed to conduct an enquiry and fix the responsibility on Officers who are responsible for posting Officials who are not eligible to hold the post and submit the report to this Court within two months. Copy of the order to be forwarded to the PWD Secretary.