ACCOUNTANT GENERAL & ANR. ETC. ETC. vs S. DORAISWAMY & ORS. ETC. ETC.

The Supreme Court held that the Indian Audit and Accounts Department (Subordinate Accounts Service & Subordinate Railway Audit Service) Service Rules, 1974, cannot have retrospective effect as clause (5) of Article 148 permits only prospective rules. The Court found that the rules framed were ultra vires to the extent they claimed retrospective operation. Furthermore, the power conferred on the Comptroller and Auditor-General under the rules does not violate the principle against excessive delegation, affirming the validity of the rules while dismissing the writ petitions regarding seniority fixation.