Service Rules. As per the said Rules, the method of appointment for the post of Treasurer is by transfer from among the Accountants and Typists who opt for such appointment. In Note (ii) to Rule 4 of the Kerala Treasury Subordinate Rules it is stated that the Treasurers appointed subsequent to 10.2.1964 by transfer from among the category of Senior/Junior Accountants shall retain their lien in the cadre of Senior/Junior Accountant and shall be given promotions to higher categories on the basis of their relative seniority in the cadre of Senior/Junior Accountants. The above said provisions would, without any doubt whatsoever, show that the post of Treasurer is an entry post which is to be filled up by transfer from among Accountants and Typists who opt for such appointment and not a promotion post. In the pay revision orders it is specifically stated that by transfer appointments would be treated as entry post. That being so, notwithstanding Ext.P2 order, whereby it is stated that the petitioners have been promoted as Treasurers, it remains a fact that as per the special rules, the post of Treasurer is an entry post. Therefore, clearly the petitioners are not entitled to higher grade as applicable to a promoted post and are only eligible for higher grade as applicable to an entry post. Therefore, there is no merit in the said contention of the petitioners.