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Supreme Court of India

IN RE: PERFORMANCE APPRAISAL REPORTS OF THE OFFICERS OF THE INDIAN FOREST SERVICE versus

Citation
2025 INSC 748
Decided
21 May 2025

Holding

The Court held that, consistent with the Santosh Bharti judgment and the statutory scheme, the reporting, reviewing and accepting authorities for IFS officers up to the rank of APCCF must be their immediate superiors within the Forest Department, rendering the Madhya Pradesh G.O. that appointed IAS officers to those roles invalid and subject to quash.

Summary

The Supreme Court examined a Government Order dated 29 June 2024 issued by the Madhya Pradesh Government that made District Collectors and Divisional Commissioners – officers of the Indian Administrative Service (IAS) – the reporting, reviewing and accepting authorities for Performance Appraisal Reports (PAR) of Indian Forest Service (IFS) officers. The petitioners, comprising IFS officers and their association, challenged the order on the ground that it contravened earlier Supreme Court directions in Santosh Bharti v. State of Madhya Pradesh (2000) which required the reporting authority for IFS officers up to the rank of Additional Principal Chief Conservator of Forests (APCCF) to be their immediate superior within the Forest Department. The Court analysed the statutory framework under the All‑India Services Act, 1951 and the 1970 and 2007 Rules defining “reporting”, “reviewing” and “accepting” authorities, and considered precedents such as State of Haryana v. P.C. Wadhwa and State of Assam v. Binod Kumar. It held that IAS officers cannot serve as reporting or reviewing authorities for IFS officers up to APCCF, and that the G.O. violated the Supreme Court’s earlier orders. Consequently, the Court quashed the G.O., directed Madhya Pradesh to re‑frame its rules in compliance with the earlier judgment, and allowed the petitioners’ applications.

Issues considered

  • Whether IAS officers can be designated as reporting, reviewing and accepting authorities for performance appraisal reports of IFS officers up to the rank of APCCF.
  • Whether the Madhya Pradesh Government Order dated 29 June 2024 violates the Supreme Court’s directions in Santosh Bharti v. State of Madhya Pradesh (2000) and subsequent orders.
  • Whether the G.O. is contemptuous of the Supreme Court’s earlier judgments.
  • Interpretation of the terms “reporting authority”, “reviewing authority” and “accepting authority” under the All‑India Services (Confidential Rolls) Rules, 1970 (as amended) and the All‑India Services (Performance Appraisal Report) Rules, 2007.

Legislation cited

Headnote

1449 : 2025 INSC 748 In Re: Performance Appraisal Reports of the Officers of the Indian Forest Service [(I.A. No. 172422 of 2024 with I.A. No(s). 172425, 172427, 172429, 179359, 290215, 290217 of 2024 and I.A. No(s). 105862, 105864 and 105865 of 2025) In (Writ Petition (C) No. 202 of 1995)] In Unit) ... Applicant 21 May 2025 [B.R. Gavai, CJI* and Augustine George Masih, J.] Issue for Consideration Issue arose as to whether the officers in the Indian Administrative Service-IAS would be a “reporting authority”, “reviewing authority” and “accepting

Judgment

                   [2025] 5 S.C.R. 1449 : 2025 INSC 748

In Re: Performance Appraisal Reports of the Officers of the
                  Indian Forest Service
           [(I.A. No. 172422 of 2024 with I.A. No(s). 172425, 172427,
                   172429, 179359, 290215, 290217 of 2024 and
                 I.A. No(s). 105862, 105864 and 105865 of 2025)
                                          In
                        (Writ Petition (C) No. 202 of 1995)]
                  In Re: T.N. Godavarman Thirumulpad
                                    v.
                        Union of India and Others
                      In the Matter of:
Gaurav Kumar Bansal                            ... Applicant
Unnamatla Prakasham                            ... Applicant
Indian Forest Service Association (State Unit) ... Applicant
                                 21 May 2025
           [B.R. Gavai, CJI* and Augustine George Masih, J.]


                            Issue for Consideration
       Issue arose as to whether the officers in the Indian Administrative
       Service-IAS would be a “reporting authority”, “reviewing authority”
       and “accepting authority” of the officers working in the Indian
       Forest Service-IFS.

                                  Headnotes†
       Service law – Performance Appraisal Report – Writing
       Performance Appraisal Report of the officers belonging to
       the Indian Forest Service-IFS by the officers in the Indian
       Administrative Service-IAS – Propriety:
       Held: For writing Annual Confidential Reports-ACRs, in relation
       to officers up to the rank of Additional Principal Chief Conservator
       of Forest-APCCF, the “reviewing authority” or “reporting authority”
       should be the immediate superior authority-PCCF in the Forest
       Department – Thus, up to the APCCF, the “reporting authority”
       and the “reviewing authority” would be the person within the same
       department – It is only with regard to Principal Chief Conservator
       of Forests-PCCF that the “reporting authority” would be a person
* Author
1450                                                         [2025] 5 S.C.R.

                         Supreme Court Reports


    who was familiar with the work of PCCF and would be a person to
    whom he reports and who is superior to him in rank and hierarchy –
    Said “reporting authority” would be a person other than the one
    belonging to the service because there was no one superior to the
    PCCF within the service – Government Order dated 29.06.2024
    notified by the Government of Madhya Pradesh with regard to
    writing Performance Appraisal Report of the officers belonging to
    the IFS that before evaluating the performance of the Divisional
    Forest Officer (Territorial), Conservator or Chief Conservator of
    Forest (Reporting Authorities) will seek a note from the District
    Collector and before evaluating the performance of the Conservator
    of Forests and Chief Forest Conservator (Territorial), Additional
    Principal Chief Forest Conservator (Development) will seek a
    note from the Divisional Commissioner – Said G.O. in violation of
    the order passed by this Court in the present proceedings dated
    22.09.2000 –**Santosh Bharti’s case and is quashed and set
    aside – State of Madhya Pradesh to reframe the rules by strictly
    adhering to the directions issued in – **Santosh Bharti’s case, and
    as clarified by the MoEF and DoPT. [Paras 34, 37, 39, 41]

                             Case Law Cited
    **Santosh Bharti v. State of Madhya Pradesh (2007) 15 SCC
    273 – relied on.
    State of Haryana v. P.C. Wadhwa, IPS Inspector General of Police
    and Another [1987] 2 SCR 1030 : (1987) 2 SCC 602; State of
    Assam and Others v. Binod Kumar and Others [2024] 1 SCR 473 :
    (2024) 3 SCC 611 – referred to.

                               List of Acts
    Constitution of India; Madhya Pradesh Government Business
    (Allocation) Rules; All-India Services Act, 1951; All-India Services
    (Confidential Rolls) Rules, 1970; All India Services (Confidential
    Rolls) Second Amendment Rules, 1970; All-India Services
    (Performance Appraisal Report) Rules, 2007.

                            List of Keywords
    Indian Administrative Service; “Reporting authority”; “Reviewing
    authority”; “Accepting authority”; Indian Forest Service; Performance
    Appraisal Report; Writing Performance Appraisal Report of the
    officers belonging to Indian Forest Service by the officers in
    the Indian Administrative Service; Annual Confidential Reports;
[2025] 5 S.C.R.                                                              1451

          In Re: Performance Appraisal Reports of the Officers
                       of the Indian Forest Service

     Additional Principal Chief Conservator of Forest; Immediate
     superior authority; Forest Department; Principal Chief Conservator
     of Forests; Superior in rank and hierarchy; Government Order
     dated 29.06.2024; Divisional Forest Officer (Territorial); Conservator
     or Chief Conservator of Forest (Reporting Authorities); District
     Collector; Conservator of Forests and Chief Forest Conservator
     (Territorial); Divisional Commissioner; **Santosh Bharti’s case.

                             Case Arising From
     INHERENT/ORIGINAL JURISDICTION: Under Article 32 of The
     Constitution of India
     I.A. No. 172422 of 2024 with I.A. No(s). 172425, 172427, 172429,
     179359, 290215, 290217 of 2024 And I.A. No(s). 105862, 105864,
     and 105865 of 2025
     In
     Writ Petition (C) No. 202 of 1995

                         Appearances for Parties
     Amicus Curiae:
     K. Parameshwar, Harish N. Salve, A.D.N. Rao, Ms. Aparajita
     Singh, Sr. Advs., M.V. Mukunda, Ms. Kanti, Ms. Shreenivas Patil,
     Ms. Chitransha Singh Sikarwar, Siddhartha Chowdhury.
     Advs. for the Petitioner:
     Prashant Padmanabhan, Ms. Priya Sirohi, Pratyush Jain, Chanchal
     Kumar Ganguli, M/s. PLR Chambers And Co., Syed Mehdi Imam,
     T. Harish Kumar, M/s. Mitter & Mitter Co., M/s. Lawyers’ Knit & Co.
     Advs. for the Respondents:
     Tushar Mehta, Solicitor General, Ms. Aishwarya Bhati, K. M. Nataraj,
     Mrs. Archana Pathak Dave, A.S.Gs., Ms. Garima Prashad, Sr.
     A.A.G. Vaibhav Srivastava, Shiv Mangal Sharma, Nishanth Patil,
     Ajay Agarwal, A.A.Gs., Vivek Jain, D.A.G. Ms. Ruchi Kohli, Shyam
     Divan, Dama Seshadri Naidu, A.N.S. Nadkarni, Arunabh Choudhary,
     Sanjay Upadhyay, Ms. Dr. Monika Gusain, Sr. Advs., Gurmeet
     Singh Makker, Ms. Suhasini Sen, S. S. Rebello, Raghav Sharma,
     Gaurang Bhushan, Rohan Gupta, Shyam Gopal, Salvador Santosh
     Rebello, Ms. Suhasini Sen, Raghav Sharma, Ms. Ruchi Kohli, Harish
     Pandey, Ms. Indira Bhakar, Anuj Srinivas Udupa, Krishna Kant
     Dubey, Piyush Beriwal, Neeraj Kumar Sharma, Ms. Mrinal Elker
     Mazumdar, Shashwat Parihar, Mukesh K Verma, Vinayak Sharma,
1452                                                         [2025] 5 S.C.R.

                         Supreme Court Reports


    Raman Yadav, Shreekant Neelappa Terdal, Ms. Tanya Srivastava,
    Ms. Ranu Purohit, Adarsh Kumar Tiwari, Ms. Sugandha Anand,
    Gaurav Kumar Bansal, Vishnu Kumar Gupta, Ms. Nandita Bansal,
    Chandrika Uppadhya, Ms. Rani Mishra, Sandeep Kumar Jha,
    Ms. Nidhi Jaswal, Siddharatha Jha, Saurabh Rajpal, Amogh Bansal,
    Ms. Nidhi Jaswal, Ms. Misha Rohatgi Mohta, Ms. Nina Nariman,
    Ms. Tahira Karanjawala, Arun Sharma, Shreyas Maheshwari, Sarah
    Ayreen Mir, Sharanya Ghosh, Samarth Suri, For M/s. Karanjawala &
    Co., Krishna Ballabh Thakur, T.R.B. Sivakumar, Aaditya A . Pande,
    Gaurav Kumar Bansal, Ms. Mrinal Gopal Elker, E.C. Agrawala,
    Ms. Shibani Ghosh, Ms. Pallavi Langar, Prashant Padmanabhan,
    Ms. Priya Sirohi, Pratyush Jain, Ms. Rani Mishra, Tarun Johri,
    Ankur Gupta, Vishwajeet Tyagi, Ms. Nina Nariman, Ramesh Alanki,
    Ms. Aruna Gupta, Sandeep Kumar Jha, Ms. Shruti Jose, Chanchal
    Kumar Ganguli, M/s. PLR Chambers And Co., Syed Mehdi Imam,
    T. Harish Kumar, M/S. Mitter & Mitter Co., M/s. Lawyer S Knit &
    Co, Gaichangpou Gangmei, Raj Kishor Choudhary, Shuvodeep
    Roy, Saurabh Tripathi, Deepayan Dutta, K. V. Vijayakumar, Mrs.
    Rani Chhabra, Ms. Divya Roy, Radha Shyam Jena, Ajit Pudussery,
    Ashok Mathur, M/s. Parekh & Co., M/s. K J John And Co, Amarjit
    Singh Bedi, Ms. Surekha Raman, Shreyash Kumar, Harshit Singh,
    Yashwant Sanjenbam, V. Balachandran, S. C. Birla, Ram Swarup
    Sharma, T. Mahipal, Umesh Bhagwat, Mrs. M. Qamaruddin, H. S.
    Parihar, Ms. Baby Krishnan, P. R. Ramasesh, Rakesh K. Sharma, P.
    N. Gupta, Sarad Kumar Singhania, Mahesh Agarwal, Shivam Shukla,
    Nilay Gupta, Ms. Deepti Arya, Salvador Santosh, E. C. Agrawala,
    Kuldip Singh, Ms. Bina Madhavan, Ms. Pratibha Jain, Rajat Joseph,
    Gopal Prasad, Ms. Jyoti Mendiratta, S.. Udaya Kumar Sagar, Ranjan
    Mukherjee, Ms. Sharmila Upadhyay, Sarvjit Pratap Singh, Tejaswi
    Kumar Pradhan, Pradeep Kar, Pranab Samantaray, M/s. Arputham
    Aruna And Co, Mrs. Nandini Gore, Raj Kumar Mehta, Ms. Madhu
    Moolchandani, Mrs. B. Sunita Rao, Rajeev Singh, Mrs. Kanchan Kaur
    Dhodi, Surya Kant, E. C. Vidya Sagar, M/s. M. V. Kini & Associates,
    Mrs. Manik Karanjawala, Kamal Mohan Gupta, Prashant Kumar,
    Dharmendra Kumar Sinha, P. Parmeswaran, Ms. Sujata Kurdukar,
    Ms. Charu Mathur, A. Venayagam Balan, Sudarsh Menon, Ramesh
    Babu M. R., Vikrant Singh Bais, Shiva Pujan Singh, Ms. K. V. Bharathi
    Upadhyaya, Rajiv Mehta, Ejaz Maqbool, Rajesh, M/s. Corporate Law
    Group, Lakshmi Raman Singh, B V Deepak, T. N. Singh, C. L. Sahu,
    Ms. Sumita Hazarika, Ms. Abha R. Sharma, Abhishek Chaudhary,
    Mrs. Rekha Pandey, Ms. Gauri Pandey, Gopal Singh, T. V. George,
    Krishnanand Pandeya, Neeraj Shekhar, Rajesh Kumar Maurya,
    Ujjwal Ashutosh, Ramendra Vikram Singh, Ms. Asha Gopalan Nair,
[2025] 5 S.C.R.                                                        1453

          In Re: Performance Appraisal Reports of the Officers
                       of the Indian Forest Service

     Rajesh Singh, Ms. Hemantika Wahi, Mohd. Irshad Hanif, Punit Dutt
     Tyagi, Rathin Das, Ratan Kumar Choudhuri, Sudhir Kulshreshtha,
     Himanshu Shekhar, Parth Shekhar, Shubham Singh, Youkteshwari
     Prasad, Mukesh Kumar Verma, Mata Prasad Pathak, Vijay Singh,
     Ms. Ambali Vedasen, Ms. Sushma Suri, Sudhir Kumar Gupta, A.
     N. Arora, Irshad Ahmad, G. Prakash, E. M. S. Anam, Mrs. Bina
     Gupta, P. V. Yogeswaran, Jitendra Mohan Sharma, Ms. Malini
     Poduval, Ms. C. K. Sucharita, Ms. Binu Tamta, Shibashish Misra,
     K. L. Janjani, Naresh K. Sharma, Ms. A. Sumathi, Jai Prakash
     Pandey, Mrs. Anjani Aiyagari, M. Yogesh Kanna, Vikash Singh,
     M/s. D.s.k. Legal, Ms. Shibani Ghosh, Rishad A Chowdhury,
     Ms. Sohini Sanyal, Chandra Bhushan Prasad, Ms. Pallavi Langar,
     Ashish Jha, Sujeet Kumar Chaubey, Rajeev Kumar Dubey, Naveen
     Kumar, V. N. Raghupathy, Arijit Dey, Milind Kumar, Mohit Paul,
     Ms. Rashmi Nandakumar, Ms. Manika Tripathy, Ms. Ankita Sharma,
     Arjun D Singh, Ms. Supreeta Sharanagouda, Sharanagouda Patil,
     Jyotish Pandey, M/s. Cyril Amarchand Mangaldas, Amrish Kumar,
     Ms. Purnima Krishna, M.f. Philip, Karamveer Singh Yadav, Togin
     M. Babichen, Ms. Mukesh Kumar Maroria, Ms. Suhasini Sen, S.s.
     Rebello, Raghav Sharma, Gaurang Bhushan, Jagdish Chandra
     Solanki, Dr. Surender Singh Hooda, Sunil Kumar Verma, Prakash
     Kumar Singh, Ms. Adarsh Nain, Guntur Pramod Kumar, Keshav
     Singh, Bp Naidu, Ms. Anzu. K. Varkey, Ms. Astha Sharma, T. R.
     B. Sivakumar, Sujit Kumar Mishra, Aldanish Rein, Kunal Mimani,
     Ms. Shraddha Chirania, Ms. Seita Vaidyalingam, Kumar Anurag
     Singh, Anando Mukherjee, Shwetank Singh, Ajay Marwah, Ravindra
     S. Garia, Karan Sharma, Avijit Mani Tripathi, Deeptakirti Verma,
     Nishanth Patil, M/S. Venkat Palwai Law Associates, Ms. Mayuri
     Raghuvanshi, Shubham Upadhyay, Vivek Jain, Sudeep Kumar,
     Ms. Manisha, Ms. Rupali, Pukhrambam Ramesh Kumar, Karun
     Sharma, Ms. Rajkumari Divyasana, Ms. Anupama Ngangom,
     Venkata Raghuvamsy D., Ms. Vanshaja Shukla, Chirag M. Shroff,
     Ms. Ruchira Goel, Siddharth Dharmadhikari, Aaditya Aniruddha
     Pande, Bharat Bagla, Sourav Singh, Ms. Aditya Krishna, Adarsh
     Dubey, Parth Awasthi, Pashupathi Nath Razdan, Tarun Gupta,
     Sameer Abhyankar, Krishna Rastogi, Ms. Ripul Swati Kumari,
     Ms. Ranjeeta Rohatgi, Rajeev Kumar Dubey, Ashiwan Mishra,
     Kamlendra Mishra, Somesh Chandra Jha, Siddhartha Jha,
     M/s. V. Maheshwari & Co., Mayank Aggarwal, Sanjeev Kumar,
     Shovan Mishra, Ashutosh Kumar Sharma, P. S. Sudheer, Sunny
     Choudhary, Vinod Sharma, Ms. Surbhi Mehta, Rajeev Singh,
     Ms. Parul Shukla, Abhishek Pandey, Prashant Kumar Umrao,
     Arun K. Sinha, Naveen Kumar, P. K. Manohar, A. Karthik, Rajiv
1454                                                                           [2025] 5 S.C.R.

                                   Supreme Court Reports


       Kumar Choudhry, Anurag Tandon, Akshay Amritanshu, Hariom
       Yaduvanshi, Arjun Yaduvanshi, Ms. S. Harini, Avi Dhankhar,
       Vansmani Tripathi, Ms. Aahana Jaiswal, Ms. Drishti Rawal,
       Ms. Pragya Upadhyay, Omanakuttan K. K., B. K. Pal, James P.
       Thomas, S. Gowthaman, Ms. Swati Ghildiyal, Ms. Neha Singh,
       Siddharth Sharma, Raj Bahadur Yadav, Mrs. Ruchi Kohli, Uday
       Prakash Yadav, Suhasini Sen, S S Rebello, Raghav Sharma,
       Sughosh Subramanium, Samir Ali Khan, Pranjal Sharma, Kashif
       Irshad Khan, Anil Kumar Verma, Ms. Shalini Kaul, Sunil Kumar
       Sharma, Nishit Agrawal, Krishna Ballabh Thakur, Ms. Aruna Gupta,
       Ms. K. Enatoli Sema, Amit Kumar Singh, Ms. Chubalemla Chang,
       Prang Newmai, Shishir Deshpande, Shubhranshu Padhi, Nishe
       Rajen Shonker, Raghvendra Kumar, Sravan Kumar Karanam,
       Abhiram Bannur, Ms. M. Harshini, Anant Mann, Lakshmeesh S.
       Kamath, Ms. Samriti Ahuja, Ms. Aditi Prakash, Mrs. Pragya Baghel,
       Ms. Deepanwita Priyanka, Satyalipsu Ray, Ms. Sunieta Ojha,
       Dinesh Chandra Pandey, Saurabh Rajpal, Arpit Bamal, Himinder
       Lal, Gopal Balwant Sathe, Sarvam Ritam Khare, Kushagra
       Sharma, Anuj Agarwal, Akarsh Khare, , Mrs. Kirti Renu Mishra, Atul
       Sharma, Anirudh Sanganeria, Chinmay Deshpande, Shrey Kapoor ,
       Ms. Anne Mathew, Yash S. Vijay, Kaushik Choudhury, Aravindh S.,
       Aman Gautam, Ms. Jyoti P, Dhaval Mehrotra, Binay Kumar Das,
       Ms. Lakshmi N. Kaimal, Subhasish Mohanty, Mr Rahul Jain, Sabarish
       Subramanian, Abhishek Atrey, Dr. Abhishek Atrey, Brijesh Kumar,
       Ms. Vidyottma Jha, Ms. Mrinal Gopal Elker, Chinmoy Chaitanya.
       Applicant-in-person.

                       Judgment / Order of the Supreme Court

                                               INDEX*

       I. INTRODUCTION .......................................................................... 3
       II. SUBMISSIONS ............................................................................ 4
       III. DISCUSSION AND ANALYSIS ................................................... 7
            (i)   Statutory Provisions ......................................................... 7
            (ii) Internal Communications ................................................. 10
            (iii) Legal Precedents .............................................................. 17
                  (a) State of Haryana v. P.C. Wadhwa, IPS, Inspector
                       General of Police and Another ............................... 17
                  (b) Santosh Bharti v. State of Madhya Pradesh ......... 21

* Ed. Note: Pagination as per the original Judgment.
[2025] 5 S.C.R.                                                                               1455

           In Re: Performance Appraisal Reports of the Officers
                        of the Indian Forest Service


         (iv) Order of this Court in I.A. No.776 of 2002 in the present
              proceedings ....................................................................... 26
         (v) Recent judgment of this Court in State of Assam and
              Others v. Binod Kumar and Others ................................ 30
         (vi) Impugned G.O. dated 29th June 2024 .............................. 32
     IV. DIRECTIONS ............................................................................... 37




                                          Judgment

     B.R. Gavai, CJI

     I.     INTRODUCTION

1.   The present batch of applications pertains to an issue as to whether
     the officers in the Indian Administrative Service (hereinafter referred
     to as, “IAS”) would be a “reporting authority”, “reviewing authority”
     and “accepting authority” of the officers working in the Indian Forest
     Service (hereinafter referred to as, “IFS”).
2.   The present applications basically challenge the Government Order
     dated 29th June 2024 (hereinafter referred to as the, “said G.O.”)
     notified by the Government of Madhya Pradesh with regard to writing
     Performance Appraisal Report (hereinafter referred to as, “PAR”) of
     the officers belonging to the IFS. The relevant part of the said G.O.
     reads thus:
            “2. Before evaluating the performance of the Divisional
            Forest Officer (Territorial), the concerned Conservator or
            Chief Conservator of Forest (Reporting Authorities) will
            seek a note from the District Collector. Similarly and before
            evaluating the performance of the Conservator of Forests
            and Chief Forest Conservator (Territorial), the Additional
            Principal Chief Forest Conservator (Development) will
            seek a note from the Divisional Commissioner and these
            notes shall be considered during the time of Performance
            Appraisal Report (PAR).
            3. Comments by Collector and Divisional Commissioner on
            performance of Indian Forest Service officers in field positions
1456                                                           [2025] 5 S.C.R.

                            Supreme Court Reports


             on areas such as MANREGAS, Joint Forest Management,
             Forest Rights Act, land acquisition for development projects,
             mining, district planning committee decisions, livelihood and
             skill development, district archeological and tourism council,
             implementation initiatives related to any other development
             will be sent on a separate sheet.”
3.    The applicants have a grievance with regards to the “reporting
      authority”, “reviewing authority” and “accepting authority” as
      prescribed in the said G.O., insofar as certain posts in the IFS are
      concerned. The applicants also have a grievance with regard to the
      aforementioned paragraphs 2 and 3 of the said G.O.

      II.    SUBMISSIONS
4.    We have heard Shri K. Parameshwar, learned amicus curiae and
      Shri Tushar Mehta, learned Solicitor General appearing on behalf
      of the State of Madhya Pradesh.
5.    Shri Parameshwar, learned amicus curiae submits that the said G.O
      issued by the Government of Madhya Pradesh is directly in violation
      of the judgments delivered by this Court in the cases of State of
      Haryana v. P.C. Wadhwa, IPS, Inspector General of Police and
      Another1, Santosh Bharti v. State of Madhya Pradesh2, and the
      order passed by this Court in the present proceedings dated 19th
      April 2004. The learned amicus curiae therefore submits that the
      said G.O. is liable to be quashed and set aside.
6.    Per contra, Shri Tushar Mehta, learned Solicitor General appearing on
      behalf of the State of Madhya Pradesh submits that as per the Order
      of Precedence of the Government of Madhya Pradesh dated 23rd
      December 2011, the Additional Chief Secretary (hereinafter referred
      to as, “ACS”) and the Principal Secretary (hereinafter referred to as,
      “PS”) hold ranks superior to that of the Principal Chief Conservator
      of Forests (hereinafter referred to as, “PCCF”). He further submits
      that in accordance with the provisions as contained in clauses (2)
      and (3) of Article 166 of the Constitution of India, the Governor of
      Madhya Pradesh has framed the Madhya Pradesh Government
      Business (Allocation) Rules. He submits that under the said Rules,


1    (1987) 2 SCC 602
2    (2007) 15 SCC 273
[2025] 5 S.C.R.                                                        1457

            In Re: Performance Appraisal Reports of the Officers
                         of the Indian Forest Service

     each Secretariat Department is required to have a Secretary to the
     Government (ACS/PS). It is submitted that for the Forest Department,
     ACS/PS is the official administrative head of the IFS.
7.   The learned Solicitor General submits that the Forest Officers and
     particularly the Divisional Forest Officer (hereinafter referred to
     as, “DFO”) who is the Head of the Division, discharges diverse
     responsibilities. It is submitted that the DFO is also responsible
     for various duties like conservation of forests, implementation
     of government schemes, enforcement of forest laws, forest
     fire management, legal matters, financial administration, and
     interdepartmental coordination, amongst others. He submits that
     therefore, it is necessary that the evaluation of the performance of
     DFOs should be accepted by the Secretary of the Forest Department
     who is normally an ACS/PS. He submits that similarly even insofar
     as the PAR of the Chief Conservators of Forests (hereinafter referred
     to as, “CCFs”) is concerned, the “accepting authority” should be
     only ACS or PS. He further submits that assigning PCCF or the
     Head of Forests as “reviewing authority” or “accepting authority”
     for the Additional Principal Chief Conservator of Forest (hereinafter
     referred to as, “APCCF”) working in vertical roles at the headquarters
     is not consistent with the revised appraisal rules. He submits that
     the performance must be evaluated by those who have continuing
     engagement with the officer’s work.
8.   Shri Tushar Mehta, learned Solicitor General fairly submits that
     ignoring the role of the ACS/PS in the PAR channel of IFS officers
     would not only be contrary to legislative intent but also inconsistent
     with principles of governance, accountability and equity in public
     administration that demand accountability through real supervision.
     He fairly submits that in order to alleviate the fear in the minds of
     the IFS officers, the State of Madhya Pradesh has agreed that it will
     not insist on marking by the ACS/PS, instead, only comments of the
     reviewing officers would be called for.

     III.   DISCUSSION AND ANALYSIS

     (i)    Statutory Provisions
9.   For examining the controversy, it will be relevant to refer to sub-
     section (1) of Section 3 of the All-India Services Act, 1951 (hereinafter
     referred to as, “AIS Act”), which reads thus:
1458                                                          [2025] 5 S.C.R.

                          Supreme Court Reports


           “3. Regulation of recruitment and conditions of
           service.—(1) The Central Government may, after
           consultation with the Governments of the States concerned
           including the State of Jammu and Kashmir and by
           notification in the Official Gazette, make rules for the
           regulation of recruitment, and the conditions of service of
           persons appointed, to an all-India Service.”
10. In exercise of powers conferred by sub-section (1) of Section 3
    of the AIS Act, the Central Government, after consultation with
    the Governments of the States concerned, has made the All-India
    Services (Confidential Rolls) Rules, 1970 (hereinafter referred to
    as, “1970 Rules”).
11. Rule 2 of the 1970 Rules provides various definitions. It will be relevant
    to refer to the following definitions provided in the 1970 Rules:
           “2. Definitions.—In these rules, unless the context
           otherwise requires:—
           (a) ‘accepting authority’ means the authority who was,
           during the period for which the confidential report is written,
           immediately superior to the reviewing authority and such
           other authority as may be specifically empowered in this
           behalf by the Government”;
           ………..
           (e) ‘reporting authority’ means the authority who was,
           during the period for which the confidential report is written,
           immediately superior to the member of the Service and
           such other authority as may be specifically empowered
           in this behalf by the Government;
           (f) ‘reviewing authority’ means the authority who was,
           during the period for which the confidential report is written,
           immediately superior to the reporting authority and such
           other authority as may be specifically empowered in this
           behalf by the Government;”
12. In exercise of powers conferred by sub-section (1) of Section 3 of
    the AIS Act, the Central Government, after consultation with the
    Governments of the States concerned, by a notification dated 8th
    December 1987, has made the All-India Services (Confidential
[2025] 5 S.C.R.                                                           1459

          In Re: Performance Appraisal Reports of the Officers
                       of the Indian Forest Service

     Rolls) Second Amendment Rules, 1970, by which the definitions of
     “accepting authority”, “reporting authority” and “reviewing authority”
     were amended, which read thus:
           “(a) ‘accepting authority’ means such authority or
           authorities supervising the performance of the reviewing
           authority as may be specifically empowered in this behalf
           by the Government”;
           ………..
           (e) ‘reporting authority’ means such authority or authorities
           supervising the performance of the member of the Service
           reported upon as may be specifically empowered in this
           behalf by the Government;
           (f) ‘reviewing authority’ means authority or authorities
           supervising the performance of the reporting authority
           as may be specifically empowered in this behalf by the
           Government;”
13. In exercise of powers conferred by sub-section (1) of Section 3 of
    the AIS Act, the Central Government, after consultation with the
    Governments of the States concerned, made the All-India Services
    (Performance Appraisal Report) Rules, 2007 (hereinafter referred to
    as, “2007 Rules”). The definitions of “accepting authority”, “reporting
    authority” and “reviewing authority” as provided in the 2007 Rules,
    read thus:
           “(a) ‘accepting authority’ means the authority which
           supervises the performance of the reviewing authority
           as may be specifically empowered in this behalf by the
           Government”;
           ………..
           (j) ‘reporting authority’ means such authority or authorities
           supervising the performance of the member of the Service
           reported upon as may be specifically empowered in this
           behalf by the Government;
           (k) ‘reviewing authority’ means such authority or
           authorities supervising the performance of the reporting
           authority as may be specifically empowered in this behalf
           by the Government;”
1460                                                        [2025] 5 S.C.R.

                          Supreme Court Reports


     (ii)   Internal Communications
14. For deciding the issue in question, it will also be necessary to refer
    to certain clarifications and Office Memorandum (hereinafter referred
    to as, “O.M.”) issued by the Union of India.
15. Clause 4 of the clarification dated 28th December 1990 reads thus:
            “4. Reporting Authority should be in a higher grade
            of pay than the officers reported upon and the
            Reviewing Authority should be in a higher grade than
            the Reporting Authority.- I am directed to refer to Rule
            2(e) of the AIS (CR) Rules, 1970, wherein the reporting
            authority has been defined as the authority or authorities
            supervising the performance of the member of the Service
            reported upon as may be specifically empowered in this
            behalf by the Government.
            2. It appears that some States have kept in view the
            seniority and pay scale of the reporting officer vis-à-vis
            the Member of the Service reported upon while assigning
            reporting authorities whereas others have not. Instances
            have come to the notice of this Department wherein ACRs
            of the members of All India Service have been initiated by
            officers belonging to the same batch or drawing pay in the
            same scale as that of the officer reported upon.
            3. It is suggested to the State Govts. that while assigning
            reporting/reviewing authorities efforts may be made to
            ensure that a member of the Service or any other officer
            does not initiate the C.R. of another member of the Service
            in the same grade of pay. It is also desirable that the
            reviewing authority is in a higher grade than the reporting
            authority within the limits of administrative convenience.”
16. It can thus be seen that seniority and pay-scales of the reporting
    officer vis-à-vis the Member of the Service reported upon is required
    to be taken into consideration while assigning reporting authorities.
    It further states that various instances have come to notice wherein
    Annual Confidential Reports (hereinafter referred to as, “ACRs”)
    of the Members of All India Service have been initiated by officers
    belonging to the same batch or drawing pay in the same scale as
[2025] 5 S.C.R.                                                            1461

          In Re: Performance Appraisal Reports of the Officers
                       of the Indian Forest Service

     that of the officer reported upon. It has therefore been suggested
     to the State Governments that while assigning reporting/reviewing
     authorities, efforts should be made to ensure that a Member of the
     Service or any other officer does not initiate the Confidential Report
     (hereinafter referred to as, “C.R.”) of another Member of the Service
     in the same grade or pay. It further provides that it is desirable that
     the reviewing authority is in a higher grade than the reporting authority
     within the limits of administrative convenience.
17. It will also be relevant to refer to a letter of the Ministry of Environment
    & Forest (hereinafter referred to as, “MoEF”) dated 8th November
    2001, which reads thus:
           “(V) WRITING OF REPORTS OF MEMBERS OF THE
           INDIAN FOREST SERVICE
           1. Writing of Reports of members of the Indian Forest
           Service.- Attention of the State Government is invited to this
           Ministry’s letter No. 14/20/2000-SU dated 28th September,
           2000 vide which a copy of order dated 22/09/2000
           passed by the Hon’ble Supreme Court in I.A. No. 424
           (Civil Writ Petition No. 202 of 1995) : T.N. Godavarman
           Thirumulkpad had been forwarded for implementation of
           various directions given by the Apex Court.
           2. One of the directions of the Apex Court was in regard
           to writing of Annual Confidential report of the members
           of the Indian Forest Service. The Hon’ble Supreme Court
           had directed that upto the officers of the rank of Addl.
           Principal Chief Conservator of Forests the reporting
           authority has to be the immediately superior officer within
           the Forest Department. It is only in the case of Principal
           Chief Conservator of Forest that the reporting authority
           would be a person other than the one belonging to the
           Service because there is no one superior to him within the
           EFS. Therefore, in his case the reporting authority would
           be a person to whom he reports and who is superior to
           him in hierarchy.
           3. Keeping in view the directions given by the Hon’ble
           Supreme Court, all the State Governments are advised
           to ensure that for writing the Annual Confidential Reports
           of the IFS officers upto the rank of Additional Principal
1462                                                        [2025] 5 S.C.R.

                          Supreme Court Reports


            Chief Conservator of Forests, the reporting authority
            should be their immediate superior authorities in the Forest
            Department. As regards reviewing/reporting authority in
            relation to officers of the rank of Addl. Principal Chief
            Conservator of Forests and Principal Chief Conservator
            of Forests, the concerned authority would person who is
            familiar with their work and that will be the person to whom
            addl. PCCF/PCCF reports and who is superior to them in
            rank and hierarchy.
            4. The State Government may, if necessary direct the
            Collectors and Commissioners to record their comments
            on a separate sheet about the performance of the IFS
            officers in relation to implementation of developmental
            work (including 20-point programme) funded by the
            District Administration for being considered by the superior
            departmental officers at the time of writing of ACRs.
            5. The State Governments are requested to ensure that
            the directions given by the Hon’ble Supreme Court in the
            matter of writing of ACRs, as explained above, are strictly
            followed.”
18. It can thus be seen that the said letter specifically noted the order
    passed by this Court in the present proceedings titled dated 22nd
    September 20003, wherein this Court had directed that up to the
    rank of APCCF, the “reporting authority” had to be an immediate
    superior officer within the Forest Department. It further noted that
    this Court had also directed that it was only in the case of PCCF
    that the “reporting authority” would be a person other than the one
    belonging to the Forest Service because there was no one superior
    to him/her within the IFS. It noted that this Court further directed that
    in that case, the “reporting authority” would be a person to whom he
    reported and who was superior to him in hierarchy.
19. The aforesaid communication of the MoEF directed all the State
    Governments to ensure that for writing the ACRs of the IFS officers
    up to the rank of APCCF, the “reporting authority” should be their
    immediate superior authorities in the Forest Department. It further
    directed that regarding the reviewing/reporting authority in relation


3   (2007) 15 SCC 273
[2025] 5 S.C.R.                                                          1463

          In Re: Performance Appraisal Reports of the Officers
                       of the Indian Forest Service

     to officers of the rank of APCCF and PCCF, the concerned authority
     would be a person who was familiar with their work and that would
     be the person to whom APCCF/PCCF reported and who was
     superior to them in rank and hierarchy. It further directed that the
     State Governments may, if necessary, direct the Collectors and
     Commissioners to record their comments on a separate sheet about
     the performance of the IFS officers in relation to the implementation
     of developmental work (including 20 point programme) funded by
     the District Administration for being considered by the superior
     departmental officers at the time of writing of ACRs.
20. It will be relevant to refer to the O.M. dated 2nd September 2004
    notified by the Department of Personnel and Training (hereinafter
    referred to as, “DoPT”), which reads thus:
           “2. Writing of ACRs of All India Services Officers –
           instructions regarding.- The Hon’ble Supreme Court in
           I.A. No.424 in Writ Petition (Civil) No. 202 of 1995 (T.N.
           Godavarman Thirumulkpad Vs. Union of India & Others)
           had considered the issue of the competent authority to
           write the confidential report of Forest Department Officers
           (implementation of the judgement of the Hon’ble Supreme
           Court). The Ministry of Environment & Forests issued
           instructions vide letter No. 22019/1/2001-IFS-I dated 8th
           November, 2001 (Copy enclosed).
           2.1 This Department filed I.A.No. 477/2003 for modification
           or clarification of the above order of the Hon’ble Supreme
           Court. The Hon’ble Supreme Court directed that the matter
           be heard by the Central Empowered Committee (CEC),
           constituted by the Hon’ble Supreme Court of India. The
           CEC has agreed with the views of Department of Personnel
           & Training (DOP&T) that the Hon’ble Court’s order dated
           22.09.2000 was issued in a particular context and should
           not be generalized to cover other Services. It has also
           agreed with the view of the DOP&T that if the Forest Officer
           is working in the Secretariat or other Departments where
           his immediate supervising officer is a non-forest officer,
           his C.R should be written by such an officer [para 8(x)].
           2.2 The relevant recommendation of the CEC is reproduced
           below:-
1464                                                        [2025] 5 S.C.R.

                         Supreme Court Reports


                “In the light of the above, the Committee is of
                the considered view that this Hon’ble Court’s
                order dated 22.09.2000 requires no modification.
                The Hon’ble Court’s order has set right the
                anomaly that existed in the State of Madhya
                Pradesh regarding CRs of the Forest Officers.
                The Hon’ble Court’s order is not inconsistent with
                the amended CR Rules. It may be clarified that
                the order of 22.09.2000 of this Hon’ble Court
                is applicable only for reporting, reviewing or
                accepting the confidential reports of the Forest
                Officers working within the Forest Department
                and is not applicable for Forest Officers working
                outside the Department or for other Services”.
                (para 10).
          2.3 In pursuance of the recommendations of CEC, the
          Hon’ble Supreme Court has in its order of 26th April,
          2004 in I.A.No. 1035, (Report of the Central Empowered
          Committee in I.A. No. 776) in WP (Civil) No. 202 of 1995 ,
          agreed with the same and has dismissed I.A.No. 424 and
          disposed of I.A.No. 1035. A copy of the Recommendation
          of the CEC can be made available on request.
          2.4 It is therefore, clarified that the order passed by
          Hon’ble Supreme Court on 22.9.2000 is applicable to
          Forest Officers working within the Forest Department and
          is not applicable to Forest Officers working outside the
          Department. It is also clarified that if the Forest Officer
          is working in the Secretariat or other Department where
          his immediate superior officer is a non-Forest officer, his
          CR should be written by that superior officer. This order
          of the Hon’ble Apex Court is also not applicable to other
          Services viz., the Indian Administrative Service and the
          Indian Police Service.”
21. It can thus be seen that the DoPT had clarified that the order passed
    by this Court in the present proceedings on 22nd September 2000
    (Santosh Bharti case) was applicable to Forest Officers working
    within the Forest Department and was not applicable to Forest Officers
    working outside the Department. It further clarified that if the Forest
[2025] 5 S.C.R.                                                        1465

           In Re: Performance Appraisal Reports of the Officers
                        of the Indian Forest Service

     Officer was working in the Secretariat or other Department where his
     immediate superior officer was a non-Forest Officer, his CR should
     be written by that officer superior to him. It further provided that the
     order of this Court was not applicable to other Services viz., IAS and
     Indian Police Service (hereinafter referred to as, “IPS”).

     (iii) Legal Precedents

     (a)   State of Haryana v. P.C. Wadhwa, IPS, Inspector General
           of Police and Another
22. It will also be relevant to refer to some judgments and orders of
    this Court.
23. An issue with regard to whether the provision empowering the
    Home Secretary as the reporting authority for the purpose of writing
    a Confidential Report (hereinafter referred to as “CR”) in respect
    of the Inspector General of Police arose for consideration before
    this Court in the case of P.C. Wadhwa, IPS, Inspector General of
    Police (supra). This Court had an occasion to consider clauses ‘e’,
    ‘f’ and ‘a’ of Rule 2 of the 1970 Rules. It will be relevant to refer to
    paragraphs 8 and 11 of the said judgment, which read thus:
           “8. Now the question is whether the State Government
           can specifically empower any authority to be the reporting
           authority of the Inspector General of Police under the
           second part of clause (e). Apart from any legal provision,
           it is just and proper that a reporting authority must
           be a person to whom the member of the Service is
           answerable for his performances. In other words, the
           reporting authority should be a person higher in rank
           than the member of the Service. Indeed, that is apparent
           from the first part of clause (e). It is true that under
           the second part of clause (e), there is no indication as
           to the status and position of the authority who may
           be specifically empowered by the Government as
           the reporting authority, but from the point of view of
           propriety and reasonableness and having regard to the
           intention behind the rule which is manifest, such an
           authority must be one superior in rank to the member
           of the Service concerned. If that be not so, there will be
           an apparent conflict between the first part and second
1466                                                       [2025] 5 S.C.R.

                         Supreme Court Reports


          part of clause (e). We are, therefore, of the view that
          the State Government can specifically empower only
          such authority as the reporting authority as is superior
          in rank to the Inspector General of Police.
          ………………
          11. In view of Sections 3 and 4 of the Police Act read with
          Rule 1.2 of the Punjab Police Rules, the Inspector General
          of Police, Haryana, is the head of the Police Department.
          The immediate authority superior to the Inspector General
          of Police is the Minister-in-Charge of the Police Department.
          The only authority who could be specifically empowered as
          the reporting authority in regard to the Inspector General
          of Police under clause (e) of Rule 2 of the Rules is the
          Minister-in-Charge and the Chief Minister, being superior
          to the Minister-in-Charge, may be the reviewing authority
          under clause (f) of Rule 2. In acting as the reporting
          authority the Minister-in-Charge may be assisted by the
          Home Secretary, but the confidential report relating to the
          performances of the Inspector General of Police has to be
          written by the Minister-in-Charge. The Minister-in-Charge
          of the Police Department is supposed to be aware of the
          performances of the Inspector General of Police. As the
          Chief Minister is the reviewing authority, he will also
          act as the accepting authority on the basis of the
          principle as laid down under Rule 6-B of the Rules
          providing that where the accepting authority writes
          or reviews the confidential report of any member of
          the Service, it shall not be further necessary to review
          or accept any such report. In other words, the Chief
          Minister will act both as the reviewing authority and
          the accepting authority.
                                                 [Emphasis supplied]

24. It can thus be seen that this Court observed that apart from any legal
    provision, it was just and proper that the “reporting authority” must be
    a person to whom the member of the Service was answerable for his
    performance. This Court observed that the “reporting authority” should
    be a person higher in rank than the member of the Service. This Court
[2025] 5 S.C.R.                                                       1467

           In Re: Performance Appraisal Reports of the Officers
                        of the Indian Forest Service

     held that from the point of view of propriety and reasonableness and
     in light of the manifest intention underlying the rule, the “reporting
     authority” must be an individual holding a rank superior to that of
     the Service member concerned. This Court particularly observed
     that the State Government could empower only such authority as
     the “reporting authority” which was superior in rank to the Inspector
     General of Police (hereinafter referred to as, “IGP”). This Court
     further observed that in view of Sections 3 and 4 of the Police Act,
     1861 read with Rule 1.2 of the Punjab Police Rules, 1934, the IGP,
     Haryana, was the head of the Police Department. It observed that
     the immediate authority superior to IGP was the Minister-in-Charge
     of the Police Department. It observed that the only authority who
     could be specifically empowered as the “reporting authority” in
     regard to the IGP under clause (e) of Rule 2 of the said Rules was
     the Minister-in-Charge and the Chief Minister, being superior to the
     Minister-in-Charge, may be the “reviewing authority” under clause
     (f) of Rule 2 of the said Rules. It further observed that in acting as
     the “reporting authority” the Minister-in-Charge may be assisted
     by the Home Secretary, but the confidential report relating to the
     performance of the IGP has to be written by the Minister-in-Charge.
     It further observed that the Chief Minister would act as the “reviewing
     authority” as well as the “accepting authority” on the basis of the
     principle as laid down under Rule 6-B of the said Rules providing that
     where the “accepting authority” writes or reviews the C.Rs. of any
     member of the Service, it shall not be further necessary to review
     or accept any such report.

     (b)   Santosh Bharti v. State of Madhya Pradesh
25. It will further be relevant to note that an application being I.A.
    No.424 of 1998 came to be filed before this Court in the present
    proceedings with regard to the question as to who is the authority
    competent to write the C.R. with regard to an officer belonging to
    the Forest Department. It will be relevant to refer to the following
    observations of this Court in the aforementioned I.A. vide order dated
    22nd September 2000 (Santosh Bharti case):
           “17. The question which arises for consideration is as
           to who is the authority competent to write a confidential
           report with regard to an officer belonging to the Forest
           Department.
1468                                                     [2025] 5 S.C.R.

                      Supreme Court Reports


        18. The Indian Forest Service is one of the All-India
        Services. The officers selected on the basis of an all-India
        competitive examination, like the officers belonging to the
        Indian Administrative Service, are then deployed in different
        States. That becomes the cadre for them.
        19. In the State of Madhya Pradesh, persons belonging to
        the Indian Forest Service are also deployed, just as they are
        deployed to other States. In the Forest Department in the
        State, the lowest rung for a direct recruit belonging to the
        Indian Forest Service is the post of Assistant Conservator
        of Forests. Below the Assistant Conservator of Forests
        are three levels starting with that of a Guard, Forester
        and Range Forest Officer. These three lowest rungs are
        manned by officers belonging to the State Forest Service.
        Recruitment to the post of Assistant Conservator of Forests
        is made partly by promotion from an officer belonging to
        the State Forest Department (being a Range Forest Officer)
        and partly, as already noticed, by direct recruitment to the
        Indian Forest Service.
        20. The hierarchy in the Indian Forest Service is that above
        the Assistant Conservator of Forests is the Divisional
        Forest Officer, thereafter on promotion a person becomes
        Conservator of Forests, then Chief Conservator of Forests
        followed by Additional Principal Chief Conservator of
        Forests and at the pinnacle of the pyramid is the Principal
        Chief Conservator of Forests.
        21. The practice which has been adopted so far in the
        State of Madhya Pradesh and possibly in some other
        States also, is that the confidential reports of the officers
        belonging to the Forest Department holding any of the
        posts between that of a Guard and the Principal Chief
        Conservator of Forests is not written by the superiors within
        the same service but is written by the officers belonging
        to the office of the District Collector and superior officers
        on the civil side.
        22. For writing of the confidential reports, the Central
        Government has, under Section 3 of the All India Services
        Act, 1951, framed All India Services (Confidential Rolls)
[2025] 5 S.C.R.                                                            1469

          In Re: Performance Appraisal Reports of the Officers
                       of the Indian Forest Service

           Rules, 1970. According to Rule 2(e), the “reporting
           authority” is defined as follows:
                “2. (e) ‘reporting authority’ means the authority
                who was, during the period for which the
                confidential report is written, immediately
                superior to the member of the service and
                such other authority as may be specifically
                empowered in this behalf by the Government;”
           23. The “reviewing authority” is defined in Rule 2(f) as
           follows:
                “2. (f) ‘reviewing authority’ means the authority
                who was, during the period for which the
                confidential report is written, immediately
                superior to the reporting authority and such other
                authority as may be specifically empowered in
                this behalf by the Government;”
           24. It seems that Rule 2(e) had been interpreted by the
           State to mean that the confidential report of an officer could
           be written by a person who is superior to him and also by
           such other officer who may be specified in this behalf. In
           view of the latter portion of the said Rule 2(e), the State
           Government has authorised officers of service other than
           of the Forest Department to write the confidential reports.
           In this manner, in effect, the administrative control of
           officers belonging to the Forest Department is not within
           the Department itself.
           25. The aforesaid Rule 2(e) came up for consideration
           before this Court in State of Haryana v. P.C. Wadhwa
           [(1987) 2 SCC 602 : (1987) 3 ATC 690 : (1987) 2 SCR
           1030] . While interpreting the said Rule 2(e), this Court
           at p. 1035 observed as follows: (SCC pp. 606-07, para 5)
                “5. In this connection, it may be pointed out
                that it is not disputed that the conjunction ‘and’
                occurring in clauses (e), (f) and (a) should be
                read as ‘or’. Under clause (e), the ‘reporting
                authority’ may be either immediately superior
                to the member of the service or such other
1470                                                    [2025] 5 S.C.R.

                     Supreme Court Reports


            authority as may be specifically empowered in
            this behalf by the Government. The expression
            ‘immediately superior’ obviously indicates that
            the reporting authority should be the immediate
            superior officer in the same service to which the
            member of the service belongs. The position is
            the same as in the cases of ‘reviewing authority’
            and ‘accepting authority’. So, under the first
            part of clause (e), the reporting authority of the
            respondent could be a person who is immediately
            superior to him in the police service.”
        26. It appears to us, and which is logical, that up to
        the officer of the rank of Additional Principal Chief
        Conservator of Forests the reporting authority has
        to be the immediately superior officer within the
        Forest Department. For example, for the Assistant
        Conservator of Forests, the reporting authority can
        only be the Divisional Forest Officer and for him
        the reporting authority would be the Conservator
        of Forests for whom the reporting authority has
        to be the Chief Conservator of Forests and his
        reporting authority would be Additional Principal
        Chief Conservator of Forests and lastly his reporting
        authority would be the Principal Chief Conservator
        of Forests. Likewise the reviewing authority would
        also be the person within the same Department. It
        is only in case of the Principal Chief Conservator of
        Forests that the reporting authority will be a person
        other than the one belonging to the service because
        there is no one superior to the Principal Chief
        Conservator of Forests within the service. As far as
        he is concerned, the reporting authority would be a
        person who is familiar with the work of Principal Chief
        Conservator of Forests and that will be the person
        to whom he reports and who is superior to him in
        rank and hierarchy.
        27. We, therefore, direct the State of Madhya Pradesh
        to pass appropriate orders enumerating the reporting
        authorities in the manner indicated hereinabove.
[2025] 5 S.C.R.                                                           1471

          In Re: Performance Appraisal Reports of the Officers
                       of the Indian Forest Service

           28. The Union of India is directed to bring to the notice of
           the other States the ratio of this decision as well as the
           decision in P.C. Wadhwa case [(1987) 2 SCC 602 : (1987)
           3 ATC 690 : (1987) 2 SCR 1030] for issuing suitable orders
           wherever necessary.”
                                                  [Emphasis supplied]

26. It can thus be seen from the aforesaid observations that this Court
    in detail had considered the hierarchy in IFS. This Court noted the
    practice in the State of Madhya Pradesh that the C.Rs. of the officers
    belonging to the Forest Department holding any of the posts between
    that of a Guard and the PCCF were not written by the superiors
    within the same service but were written by the officers belonging
    to the office of the District Collector and superior officers on the civil
    side. After considering the definitions of “reporting authority” and
    “reviewing authority” as contained in the 1970 Rules and the judgment
    of this Court in the case of P.C. Wadhwa, IPS, Inspector General
    of Police (supra), this Court reiterated that up to the officer of the
    rank of APCCF, the “reporting authority” has to be the immediately
    superior officer within the Forest Department. This Court has given the
    entire illustration in paragraph 26 as to who would be the “reporting
    authority” and the “reviewing authority” in respect of an officer.

     (iv) Order of this Court in I.A. No.776 of 2002 in the present
          proceedings
27. It is further relevant to note that the State of Madhya Pradesh, in the
    present proceedings, had also filed an application being I.A. No.776
    of 2002 seeking modification/clarification of the order of this Court
    dated 22nd September 2000 (Santosh Bharti case). It will be relevant
    to refer to the prayers made in the said I.A., which read thus:
           “(i) Modify/clarify the order dated 22.09.2000 that the
           Reporting Authority and Reviewing Authority up to the
           rank of Additional Chief Conservator of Forests should be
           immediately superior officer as per amended provisions
           of Rule 2 (a), 2 (e) and 2(f) All India Service (Confidential
           Rolls) Rules, 1970.
           (ii) The amended provisions of the All-India Services
           (Confidential Rolls) Rules, 1970. In Section 2 (e), 2(f) and
           2(a) be given full effect to in its letter and spirit.”
1472                                                           [2025] 5 S.C.R.

                         Supreme Court Reports


28. This Court, vide order dated 1 st August 2003 passed in the
    present proceedings, directed the Central Empowered Committee
    (hereinafter referred to as, “CEC”) to examine the issue and submit
    a report.
29. The CEC, accordingly, submitted its report on 22nd January 2004.
    It will be relevant to refer to the following extract of the said report:
          “(i) In all the States and Union Territories except the State
          of Madhya Pradesh, the CR’s of the Assistant Conservator
          of Forests, the Divisional Forest Officer and the Conservator
          of Forests working in the Forest Department are written
          by their immediate superiors in the Forest Department i.e.
          the Divisional Forest Officer, the Conservator of Forests
          and the Chief Conservator of Forests respectively. In the
          State of Madhya Pradesh the CR’s of these Forest Officers
          were being written by their counterparts in the Revenue
          Department i.e. Assistant Collector, District Collector and
          Divisional Commissioner,
          (ii) the primary responsibility of the forest officers working
          in the field is forest protection, wildlife management,
          implementation of FC Act, Indian Forest Act, Wildlife
          (Protection) Act, preparation and Implementation of
          Working Plans and other forestry activities. These officers
          work under the direct supervision and administrative control
          of their superior forest officers. It is, therefore, logical that
          their CR’s are written by their superior officers in the Forest
          Department and not by their counterparts in the Revenue
          Department;
          (iii) though the forest officers may be involved in
          implementation of various welfare and development
          schemes of the State Government, this should not normally
          become their primary responsibility;
          (iv) in view of above, the system of writing of CR’s of the
          Forest Officers working in the field by their counterparts
          in the Revenue Department may not be appropriate. If
          required, a report about the performance of the Forest
          Officer (s) in implementation of the welfare schemes may be
          sent by the Assistant Collector, Collector or the Divisional
          Commissioner to the designated Reporting Officer (s),
[2025] 5 S.C.R.                                                              1473

          In Re: Performance Appraisal Reports of the Officers
                       of the Indian Forest Service

           which could be taken into consideration by the Reporting
           Officer (s) while writing the CR(s);
           (v) the CR should normally be written by the officer of
           higher rank and pay scale. In exceptional cases it may
           be allowed to be written by the officer in the same pay
           scale provided he is senior. It should never be allowed
           to be written by an officer of a lower rank or who is in a
           lower pay scale. There are many Divisional Forest Officers
           who are in a higher pay scale and/or of higher seniority
           vis-à-vis the District Collectors;
           (vi) Rule 2(e), 2(f) and 2(a) of the All India Services
           (Confidential Rolls) Rules, 1970 as amended on 8.12.1987
           deal with the “reporting authority”, “reviewing authority” and
           “accepting authority”. respectively. As per the amended
           rules, the reviewing authority and the accepting authority
           shall be the authority supervising the performance of the
           reporting authority and reviewing authority, respectively.
           Since the Divisional Commissioner is the supervising
           authority for the District Collectors and Revenue Secretary
           is the supervising authority for the Divisional Commissioner,
           if a District Collector is designated as the reporting authority
           for the DFO, the Divisional Commissioner and the Revenue
           Secretary will be the Reviewing Officer and Accepting
           Officer, respectively. Under these circumstances none of
           the officers working in the Forest Department would be
           involved at any level in assessing the performance of the
           Divisional Forest Officer;
           (vii) in view of above the practice of designating the District
           Collector as the reporting authority and the Conservator
           of Forests as the reviewing authority for writing the CR
           of the DFO was not in consonance with the amended CR
           rules. Similar situation existed for other field officers of the
           Forest Department;
           (viii) the amendments made in the All India Services
           (Confidential Rolls) Rules, 1970 on 8.12.1987 resulted in
           nullifying the Hon’ble Court’s judgment dated 16.4.1987
           delivered in State of Haryana vs. Shri P.C. Wadhwa,
           IPS, Inspector General of Police & Anr., 1987 (2) SCR
1474                                                       [2025] 5 S.C.R.

                        Supreme Court Reports


          1030.. The amendment to the said rules was not made to
          cure any defect in pursuant to any order of this Hon’ble
          Court’s. The amended rules permit the Government to
          designate an officer in a lower pay scale or rank to write
          the CR of another officer in higher pay scale or rank
          from the same service or another service, which is not
          appropriate. Although there may be situations in which
          the reporting officer, reviewing officer or the accepting
          officer are from different services or departments, it is
          necessary that the reporting officer should be in a higher
          pay scale than the officer reported upon. Similarly the
          reviewing officer and the accepting officer should normally
          be in a higher-pay scale and rank and in no case in a
          lower pay scale or rank than the reporting officer and
          the reviewing officer,
          (ix) the amended rules could have been brought to the
          notice of this Hon’ble Court by the applicant during the
          hearing which was not done. In any case the Hon’ble
          Court’s order is not contrary to or inconsistent with the
          amended rules;
          (x) the Committee agrees with the views of the DOPT that
          the Hon’ble Court’s order dated 22.9.2000 was issued in a
          particular context and should not be generalised to cover
          other services. Similarly, it also agrees with the contention
          of the DOPT that if the Forest Officer is working in the
          Secretariat or other departments where his immediate
          supervising officer is a non-forest officer, his CR should
          be written by such an officer;”
30. After considering the aforesaid report of the CEC, this Court passed
    an order in the present proceedings on 19th April 2004, extract of
    which reads thus:
          “Despite the order of this Court the State of Madhya
          Pradesh has not filed its response. We are in agreement
          with the recommendations of the CEC. IA No.776 in IA
          No.424 is accordingly dismissed. It appears that several
          States are not following the recommendations of the CEC
          and the Order dated 22.9.2000. We, therefore direct that
          since the matter has already been decided all the States
[2025] 5 S.C.R.                                                            1475

           In Re: Performance Appraisal Reports of the Officers
                        of the Indian Forest Service

            including the State of Chhattisgarh shall abide by the order
            dated 22.9.2000. I.A.No.1035 is disposed of”
31. It can thus be seen that this Court has reiterated that all the States
    shall abide by the order passed in the present proceedings by a
    3-Judges Bench of this Court dated 22nd September 2000 (Santosh
    Bharti case).

     (v)    Recent judgment of this Court in State of Assam and
            Others v. Binod Kumar and Others
32. Recently, this Court in the case of State of Assam and Others v.
    Binod Kumar and Others4 had an occasion to consider a similar
    controversy with regard to who shall be the “reporting authority” or
    recording of the Annual Performance Appraisal Report (hereinafter
    referred to as, “APAR”) of the officers belonging to the IPS. This
    Court also had an occasion to consider the 1970 Rules as amended
    in 1987 and also the 2007 Rules. It will be relevant to refer to the
    following paragraphs of the said judgment:
            “21. The definition of “reporting authority” in the 1970
            Rules, post 1987, and in the 2007 Rules, did away with the
            mandate of having the “immediate superior” of the officer
            reported upon undertaking that exercise but it still requires
            the “reporting authority” to be someone who supervises the
            performance of the said officer. Ordinarily, such supervision
            would be by an officer from within the same department,
            who is higher in rank than the officer reported upon. The
            Government was, no doubt, given discretion to empower
            any of the authorities who supervise the performance of the
            officer reported upon to assume such role. This discretion,
            however, cannot be construed to mean that someone from
            outside the department can be given such power, in the light
            of the “reviewing authority” being defined as someone who
            supervises the performance of such “reporting authority”.
            This clearly implies that both authorities must belong to
            the same service or department. In effect, Rule 63(iii) of
            the Manual does not fit in with the scheme obtaining under
            the 1970 Rules and the 2007 Rules.


4   (2024) 3 SCC 611
1476                                                        [2025] 5 S.C.R.

                         Supreme Court Reports


          30. In this regard, we may also note that, in SBI v. Kashinath
          Kher [SBI v. Kashinath Kher, (1996) 8 SCC 762 : 1996 SCC
          (L&S) 1117] , this Court held that officers reporting upon
          performance must show objectivity, impartiality and fair
          assessment, without any prejudices whatsoever, and the
          highest sense of responsibility so as to inculcate devotion
          to duty, honesty and integrity. It was further observed that
          as officers may get demoralised by negative ACRs, which
          would be deleterious to the efficacy and efficiency of public
          service, such ACRs should be written by a superior officer
          of high rank. Earlier, in State of Haryana v. P.C. Wadhwa
          [State of Haryana v. P.C. Wadhwa, (1987) 2 SCC 602] ,
          this Court considered whether the State Government could
          empower any authority to be the “reporting authority” of
          the Inspector General of Police under Rule 2(e) of the
          1970 Rules. It was observed that, from the point of view
          of propriety and reasonableness and having regard to
          the intention behind the Rule, which is manifest, such
          an authority must be one superior in rank to the member
          of the service concerned. No doubt, these observations
          were made in the context of the unamended Rule 2(e) of
          the 1970 Rules, but the principle culled out is sound and
          still holds good.”
33. This Court in the aforesaid judgment recorded that though the
    Government had been given discretion to empower any of the
    authorities who supervise the performance of the officer reported
    upon to assume such role, such a discretion could not be construed
    to mean that someone from outside the department could be given
    such power, in the light of the “reviewing authority” being defined
    as someone who supervises the performance of such “reporting
    authority”. It clearly implied that both authorities must belong to
    the same service or department. This Court reiterated the position
    as held by this Court in the case of P.C. Wadhwa, IPS, Inspector
    General of Police (supra).

     (vi) Impugned G.O. dated 29th June 2024
34. It appears that, while other States were adhering to the practice
    wherein the “reporting authority” and the “reviewing authority”
    belonged to the same service, with the “reporting authority” being
[2025] 5 S.C.R.                                                      1477

          In Re: Performance Appraisal Reports of the Officers
                       of the Indian Forest Service

     immediately superior to the officer being reported upon, and the
     “reviewing authority” being the authority supervising the performance
     of the “reporting authority”, the State of Madhya Pradesh was not
     following this established practice. The practice of ACRs of the
     IFS officers being recorded by the officers from the IAS i.e., the
     District Collectors and superior officers was followed in the State of
     Madhya Pradesh. This practice was specifically challenged in the
     present proceedings by way of an application and it was found that
     the said practice as followed by the State of Madhya Pradesh was
     not correct. This Court specifically in its order dated 22nd September
     2000 observed that insofar as Assistant Conservator of Forests are
     concerned, the “reporting authority” could only be the DFO and for
     DFO, the “reporting authority” would be the Conservator of Forests.
     This Court further observed that for the Conservator of Forests, the
     “reporting authority” has to be the CCFs and for CCFs, the “reporting
     authority” would be APCCF and for APCCF, the “reporting authority”
     would be the PCCF. This Court observed that up to the APCCF,
     the “reporting authority” and the “reviewing authority” would be the
     person within the same department. This Court observed that it was
     only in the case of PCCF that the “reporting authority” would be a
     person other than the one belonging to the service because there
     was no one superior to the PCCF within the service. This Court
     observed that in such a case, the “reporting authority” would be a
     person who was familiar with the work of PCCF and that would be
     the person to whom he reported and who was superior to him in
     rank and hierarchy.
35. It can further be seen that in view of the order passed by this Court
    in the present proceedings dated 22nd September 2000, MoEF issued
    specific directions to the various State Governments.
36. It is to be noted that the State of Madhya Pradesh had also filed an
    application being I.A. No.776 of 2002 in the present proceedings
    for modification of the aforesaid directions of this Court. This Court
    directed the CEC to submit its report. The CEC accordingly submitted
    its report on 22nd April 2004. This Court, vide order dated 19th April
    2004, expressed its agreement with the said report of the CEC and
    recorded that several States including the State of Madhya Pradesh
    were not following the recommendations made by the CEC in its
    report and the directions of this Court issued vide order dated 22nd
    September 2000 in the present proceedings. This Court therefore
1478                                                        [2025] 5 S.C.R.

                         Supreme Court Reports


     reiterated its said order dated 22nd September 2000 and directed all
     the State Governments to follow the same.
37. The legal position as approved by this Court in two separate orders
    of this Court and as rightly understood by the MoEF as could be
    seen from its letter dated 8th November 2001 is that insofar as
    writing of ACRs up to the rank of APCCF is concerned, the “reporting
    authority” should be the immediate superior authority in the Forest
    Department. The position is clear as regards “reviewing authority” or
    “reporting authority” in relation to officers up to the rank of APCCF.
    It is clear that except the PCCF, the “reporting authority” has to be
    a superior officer from the IFS. It is only with regard to PCCF that
    the “reporting authority” would be a person to whom he reports and
    who is superior to him in rank. No doubt that, if necessary, the State
    Governments can provide that the Collectors and Commissioners can
    record their comments on a separate sheet about the performance
    of the IFS officers in relation to the implementation of developmental
    work funded by the district administration. However, the same is
    again required to be considered by a superior departmental officer
    of the IFS.
38. It is further to be noted that even the DoPT has also issued an
    O.M. dated 2nd September 2004 informing all the States about the
    order passed by this Court in the present proceedings dated 22nd
    September 2000 (Santosh Bharti case) and the instructions issued
    by MoEF vide its letter dated 8th November 2001. However, the DoPT
    clarified that the said order passed by this Court on 22nd September
    2000 would not be applicable to the forest officers who are working
    in a separate department where his immediate superior officer is a
    non-forest officer.
39. We are of the considered view that the G.O. dated 29th June 2024 is
    totally in violation of the specific directions issued by this Court vide
    its orders dated 22nd September 2000 in the present proceedings
    (Santosh Bharti case) and 19th April 2024. Perusal of the table
    annexed at Annexure-8 with the compilation of the learned amicus
    curiae would reveal that except the State of Madhya Pradesh, all
    the other States are scrupulously adhering to the directions issued
    by this Court in the aforesaid orders. We have no hesitation to hold
    that the impugned G.O. is rather contemptuous in nature inasmuch
    as the said G.O. which is in violation of the aforesaid orders of this
[2025] 5 S.C.R.                                                         1479

             In Re: Performance Appraisal Reports of the Officers
                          of the Indian Forest Service

     Court dated 22nd September 2000 and 19th April 2024 has been
     issued without even seeking clarification/modification of this Court.
     We could have very well proceeded to initiate contempt proceedings
     against the officers responsible for issuance of such G.O. However,
     we refrain ourselves from doing so. The said G.O. being in violation
     of the directions of this Court is liable to be quashed and set aside.

     IV.     DIRECTIONS
40. We are, therefore, inclined to allow the present applications.
41. In the result, we pass the following order:
     (i)     The present applications are allowed;
     (ii)    The impugned G.O. dated 29th June 2004 is held to be in violation
             of the order passed by this Court in the present proceedings
             dated 22nd September 2000 (Santosh Bharti case) which is
             reiterated and is consequently quashed and set aside;
     (iii) The State of Madhya Pradesh is directed to reframe the rules
           by strictly adhering to the directions issued by this Court vide
           order dated 22nd September 2000 in the present proceedings
           (Santosh Bharti case) which has been clarified by the MoEF
           in its letter dated 8th November 2001 and also clarified by the
           DoPT vide its letter dated 2nd September 2004; and
     (iv) The same shall be done within a period of one month from the
          date of this judgment.
42. We place on record our appreciation for the efforts put in by Shri
    K. Parameshwar, learned amicus curiae for extending support and
    suggestion and Shri Tushar Mehta, learned Solicitor General for
    taking a fair stand on behalf of the State of Madhya Pradesh.

     Result of the case: Applications allowed.




     †
         Headnotes prepared by: Nidhi Jain


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IN RE: PERFORMANCE APPRAISAL REPORTS OF THE OFFICERS OF THE INDIAN FOREST SERVICE versus — 2025 INSC 748 - Legal Desk AI