STATE OF ANDHRA PRADESH vs SUBBARAYUDU, V.C. & ORS.

The Supreme Court upheld the judgment of the Andhra Pradesh Administrative Tribunal, which directed that Accountants from the Subordinate Accounts Service be given the option to be absorbed into the State Service as Divisional Accountants, as per GOM 304 dated November 20, 1979. The Court clarified that the option was not limited to those in the Accountant General's office on the date of takeover, thereby affirming the Tribunal's interpretation of the Government Order. The ruling emphasized the need for clarity in administrative control and service conditions of Divisional Accountants under the State Government.