Madras High Court· 31 July 2026

Can an employer that granted exemption from a departmental examination for promotion later contend that the exempted qualification is invalid?

K.Puvaneswari v. The Chairman and Managing Director

WP No. 12018 of 2015 · WP No. 12018 of 2015
Coram: Justice T.Vinod Kumar

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Answer

No. Having issued proceedings granting exemption from passing the Government Technical Examination in Accountancy to employees who had acquired the one-year B.Com. degree, and having made clear that the exemption was only for the purpose of departmental promotion and not for entry into service, the employer is debarred from contending to the contrary; and the employee having independently passed the examination thereafter satisfied the prescribed qualification.

Headnote

Tamil Nadu Electricity Board Service Regulations — Regulation 94 — Annexure III — Promotion — Prescribed qualification — Government Technical Examination in Accountancy — Panel for promotion — Tamil Nadu Electricity Board Service Regulations — Regulation 94 — Prescribed qualification — Higher Grade passed directly — Held: A prescription of passing the Government Technical Examination in Accountancy in the Lower and Higher Grades affords a facility to qualify in different tiers; a candidate who passes the Higher Grade directly is not thereby disqualified. (¶24, 25) Service Regulations — Exemption from Accountancy Examination — Employer debarred from contending to the contrary — Held further: Having itself granted exemption from passing the Government Technical Examination in Accountancy for the purpose of departmental promotion, the employer is debarred from contending to the contrary against an employee who acquired that qualification. (¶28) Service Regulations — Panel for promotion — Hyper technical stand a facet of arbitrariness — Held further: A stand denying inclusion in the panel for promotion for which no rationale or valid basis exists is a hyper technical approach and a facet of arbitrariness, and the exclusion cannot be held to be valid. Writ petition allowed. (¶26, 30)

In the Court's own words

Paragraph 27Even otherwise, assuming that the petitioner is promoted to the post of Assistant Audit Officer by granting exemption from passing the Accountancy Test on the strength of the one-year B.Com. degree obtained from Annamalai University, the said issue no longer res integra. This Court, in its common order dated 27.06.2012 made in W.P. Nos.7276 to 7278 of 2012, had held that the said qualification could be taken into consideration for the limited purpose of granting exemption from passing the Accountancy Test and not for the purpose of initial recruitment. The said view was subsequently followed by this Court in its order dated 17.07.2026 made in W.P. Nos.10259, 10262 & 10263 of 2010.

Paragraph 28Further, the respondent Board pursuant to the decision of this Court in W.P.No.7276 to 7278 of 2012, having issued B.P.Ms. No.59 dated 25.09.2013 granting exemption from passing the Government Technical Examination in Accountancy to employees who had acquired the one-year B.Com. degree from Annamalai University, while making it clear that such exemption was only for the purpose of departmental promotion and not for entry into service, the respondents are debarred from contending to the contrary. Moreover, the petitioner having subsequently passed the Government Technical Examination in Accountancy in the year 2011, independently satisfied the prescribed qualification for promotion to the said post.

Acts & Sections

Regulation 94 Tamil Nadu Electricity Board Service RegulationsAnnexure III Tamil Nadu Electricity Board Service Regulations

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Also decided in this judgment

Under service regulations requiring a pass in the Government Technical Examination in Accountancy by the Lower and Higher Grades, is a candidate who passes only the Higher Grade disqualified?

Plain-language answer prepared by the LexStreak Editorial Desk — verify against the judgment. Source: Madras High Court. Corrections