TaxTMI 
TaxTMI 
2015 (4) TMI 272
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....6. The petitioners were all employed in different capacities with the Punjab Engineering College (PEC), Chandigarh, which was a college under the Chandigarh Administration. It is, thus, their case that they were the regular/confirmed employees of the Chandigarh Administration. A notification dated 16.10.2003 was issued granting a status of deemed University to the college under Section 3 of the University Grants Commission Act, 1956. Thereafter, it was considered expedient to vest the administration of the college in Punjab Engineering College Society vide a notification dated 8.7.2004. The initial portion of the latter notification sets out the details, which are reproduced hereinunder: "Whereas the Ministry of Human resource Develop....
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....e not changed and shall continue so unless and until his/her employment is terminated or until such tenure remuneration and conditions are altered by any change in the Bye-Laws and/or Rules." In order to protect the service conditions of the employees, the following clauses were also included: "29. All other service conditions of such absorbed employees in Punjab Engineering College Society would remain the same as if they were Government servants and no service condition would be modified to the detriment of the employees. ...... ...... ...... ...... 31. From the date of transfer of Government employees to the Society, the responsibility of payment of salaries, allowances, loans, advances and other admissible concessions to suc....
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....4.7.2006 communicated under the cover of a letter dated 3.8.2006 (Annexure P-11) of the PEC. A perusal of the aforesaid order shows that the same has been passed in pursuance to the directions issued on 5.4.2006 in CWP No.4946 of 2006 titled as Jaswinder Singh and others vs. Union of India and others by this Court calling upon the said authority to dispose of a representation. The order notices that the sole grievance of the petitioners is that the office of CAG shall cease to maintain their GPF accounts which were earlier being maintained by the CAG's office on account of the petitioners being employees of Chandigarh Administration as they were employees of the College. This was stated to be in violation of the assurance given by the Ch....
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....conditions qua the employees and the very essential substratum qua the employees is the continuation of their service conditions. Thus, it is really not in issue that the service conditions of the petitioners cannot be altered to their determent in view of the specific Clause-29 and other clauses. We may also refer to another clause of the same notification numbering 35, which reads as under: "35. The PEC Society being a fully funded institution of the Chandigarh Administration, its annual audit of accounts would be entrusted to Comptroller & Auditor General of India." The aforesaid clause shows that the Society being a fully funded institution of the Chandigarh Administration, the audit of accounts is to be entrusted to the CAG. We r....
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....dited by the CAG and the GPF account is required to be managed by the office of the CAG. We are, thus, unable to accept the plea of the learned counsel appearing for respondents No.1, 5 and 7 (Union of India and the CAG's office) that the CAG not being party to these notifications can wash its hands off the issue. It is not as if it is for the first time that the audit is sought to be entrusted to the CAG's office so as to invite Section 20 of the Comptroller and Auditor-General (Duties, Powers and Conditions of Service) Act, 1971, which has a proviso that such a request made qua a body which has not been entrusted to the CAG would be with the consultation of the CAG. The CAG has been carrying on the audit in the present case earlier and....