Deligation of Financial Powers Rules 1994

  1. Creation and abolition of posts — The power of creation and abolition of posts solely vests in the Government — Held: The Government can delegate its powers to any authority. Syed Naeem Gilani  v. Sec. Finance and another 2009 SCR 356 (A)1998 SCR 74 & 2007 SCR 243 rel.
  2. R. 3 — Empowers the authority mentioned in col. 3 of second schedule to exercise powers in respect of entry in col. 2 to the extent mentioned in col. 4 — Entry No. 1 relates to abolition of posts — Officer falling in category II has been delegated full powers for abolition of non-gazetted posts.
  3. Rr. 3 & 4 — The rules reveal that r. 3 empowers the authority mentioned in col. 3 of 2nd schedule to exercise the powers in respect of entry — Col. 2 to the extent mentioned in col. 4 — Entry No. 1 transpires that it relates to the abolition of the posts — Officer falling in category II has been delegated full powers for abolition of non-gazetted posts — Question how the powers vested in officer falling in category II can be exercised by the Secretary of the Department — Held: At this juncture r. 4 comes into operation — In light of r. 3 the entries mentioned in 2nd schedule and all powers which are delegated to officer mentioned in col. 3 can be exercised by the higher authority or officer superior to those mentioned in col. 3 — Officer category II is shown competent to abolish the non-gazetted posts — The Secretary of the Department under rules is competent to exercise the powers of abolition of non-gazetted posts. Syed Naeem Gilani and 2 others v. Secretary Finance and another 2009 SCR 356 (C)
  4. Question whether the Secretary of Department is competent to abolish non-gazetted posts — Law relevant for the purpose is Delegation of Financial Powers  Rules — R. 3 — Postulates that powers specified in col. 2 of 2nd schedule to the extent mentioned in col. 4 can be exercised by authorities specified in col. 3. R. 4 — Provides that these powers can be exercised by higher authority. Syed Naeem Gilani and 2 others v. Secretary Finance and another 2009 SCR 356 (B)
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