Responsibility and Budget Management, Act 2003 (hereinafter referred to as AFRBM Act, 2003) and therefore, when such policy involves financial implication upon the State of Assam and relatable to creation of posts, such policy cannot create an indefeasible right to get salary and to get regularization without post being created and approved by the State of Assam to such a policy. Therefore, based on such unilateral policy, the petitioners shall not have any right to claim regularization and/or arrears of salary, without sanctioned post. Therefore, this Court may not also issue a writ of mandamus having huge financial implication upon the State of Assam, more particularly, when the State of Assam did not grant any approval to act upon the policy of reinstatement and payment of salary by the BTC authority in the shape of withdrawal of termination order and the 1st Regularization. Accordingly, Mr. Gogoi, learned Additional Advocate General, Assam, seeks for dismissal of these writ petitions.