The argument of the learned counsel for the petitioner while placing reliance on the aforesaid Government order dated 04.05.2010 is that paragraph 2 (ii) (Kha) proviso specially provides that the third ACP is to be granted after successful and continuous service of 26 years or after eight years of grant of the second ACP whichever is earlier and the second ACP had been granted to the petitioner in the year 2000. As per the said Government order, the petitioner thus became entitled for grant of third ACP immediately on completion of 26 years of service, he having been appointed in the year 1976 which would be the year 2002. At the same time considering that the Government order has been issued on 04.05.2010 and entails the grant of the ACP w.e.f 01.12.2008 as per clause 1 of the said government order as such, the adverse entry for the year 2004 and punishment for the year 2006 and 2007 being subsequent to the petitioner's entitlement of third ACP which fell due in the year 2002, the said the said adverse entry and punishment orders could not have been considered while considering grant of the third ACP to the petitioner.