candidates, who may not have cleared all parts of SOG Examination, a holistic view must be taken of the relevant circulars. In this behalf, the intent has to be taken into account while analyzing the words of the circulars. The burden put on the candidates, who are in the Civil Accounts department, was not only to clear the papers in which they may not have pass but also all the remaining papers of the Civil Audit part of the examination and that is why additional papers had to be taken. The minimum requirement, which was a minimum percentage of 40% of each paper, was not only in theory and practical papers but the 40% had to be obtained in each part of it. The additional requirement was that the aggregate marks had to be 45% of the remaining subject(s) in which the candidate was actually required to appear. In our view, the situation envisaged is the requirement of 45% aggregate in the “remaining subject(s)”, the subject in the present case is Public Works Accounts, which only had a theory part for the Accounts part of the examination. In order to obtain the minimum benchmark of 40% marks in each paper, both the theory and practical marks have to be added to meet the benchmark along with the benchmark of minimum at least 40% marks in each examination. Thus, it is the total of theory and practical parts, which would be really the “remaining subject(s)”. Thus, though the petitioner would be exempted from appearing in the theory part because of the earlier portion
