COMPTROLLER AND AUDITOR GENERAL OFINDIA AND ORS. vs MOHAN LAL MEHROTRA AND ORS.

The Supreme Court held that the administrative instructions in Circular No. 172-NGE-11/56-72-I dated 25th January 1973, regarding reservations for Scheduled Castes and Scheduled Tribes in promotions, are valid as they supplement the statutory rules under the Indian Audit & Accounts Department (Accounts Officers, Assistant Accounts Officers, and Assistant Audit Officers) Recruitment Rules, 1963. The Court clarified that while administrative orders cannot contravene statutory rules, they can provide for reservations where the rules are silent. The High Court's ruling was overturned, affirming the government's authority to issue such directives under Article 148(5) of the Constitution.