Summarize the following court judgment. vil Appeal No. 4395 of 1986. From the Judgment and Order dated 10.8.1984 of the Punjab and Haryana High Court in L.P.A. No. 748 of 1983. F.S. Nariman	 S.S. Shroff and Mrs. P.S. Shroff for the Appellant. Respondent in person. R.K. Garg	 and A. Saran for the Intervener. The Judgment of the Court was delivered by DUTT	 J. This appeal by special leave has been preferred by the State of Haryana against the judgment of the Division Bench of the High Court of Punjab & Haryana whereby the Division Bench has set aside the judgment of a learned Single Judge of the High Court dismissing the writ petition of the respondent Shri P.C. Wadhwa	 a member of the Indian Police Service. who was the Inspector General of Police	 Haryana	 from June 30	 1979 to July 25	 1980. It appears that certain adverse remarks were made by the Home Secretary to the Govern ment of Haryana against Shri Wadhwa	 the Inspector General of Police for the said period. The adverse remarks were duly accepted by the competent authority under the All India Services (Confidential Rolls) Rules	 1970	 hereinafter referred to as 'the Rules '. After such acceptance	 the adverse remarks were communicated to Shri Wadhwa by the Home Secre tary by his letter dated May 4	 1982	 about two years three months after the close of the relevant period of March 31	 1980. The re spondent did not make any representation against the adverse remarks to the reviewing authority under the Rules. Instead	 he chose to file a writ petition before the Punjab & Haryana High Court challenging the authority of the Home Secretary to write a confidential report assessing the performances	 character	 conduct and qualities of the respondent as the Inspector General of Police and prayed for the quashing of such report or adverse remarks. 1034 A learned Single Judge of the High Court took the view that as the Home Secretary was specifically empowered by the State Government as the reporting authority under Rule 2(e) of the Rules	 he had the authority to write the report or to make adverse remarks against the performances of the Inspector General of Police	 Haryana. In that view of the matter	 the learned Single Judge dismissed the writ petition. Being aggrieved by the judgment of the learned Single Judge	 the respondent filed an appeal against the same to the Division Bench of the High Court and	 as stated al ready	 the Division Bench set aside the judg ment of the learned Single Judge and allowed the writ petition holding inter alia	 that the Home Secretary had no authority to submit any report against the performance of the respond ent for the aforesaid period during which he was the Inspector General of Police	 Haryana. Hence this appeal by special leave by the State of Haryana. The only point that is involved in this appeal is whether the State Government was justified in specifically empowering the Home Secretary as the reporting authority for the purpose of writing a confidential report in respect of the Inspector General of Police. Section 3 of the empowers the Central Government to make rules for the regulation of recruitment	 and the conditions of services of persons appointed to an All India Service. By virtue of section 3	 the Central Government framed the Rules. Under Rule 1(3)	 the Rules shall apply to the writ ing and the maintenance of the confidential reports on the members of the Service. Clauses (e)	 (f) and (a) of Rule 2 of the Rules are as follows: "2. Definitions In these rules	 unless the context otherwise requires: (e) 'reporting authority ' means the authority who was	 during the period for which the confidential report is written	 immediate ly 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	 1035 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; (a) 'accepting authority ' means the authority who was	 during the period for which the confidential report is written	 immediate ly superior to the reviewing authority and such other authority as may be specifically empowered in this behalf by the Government;" 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 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 superi or 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. At this stage	 it is necessary to refer to sections 3 and 4 of the . Sections 3 and 4 are as follows: "Section 3. The superintendence of the police throughout a general police district shall vest in and shall be exercised by the State Government to which such district is subordi nate; and except as authorized under the provisions of this Act	 no person	 officer	 or Court shall be empowered by the State Govern ment to supersede	 or control any police func tionary.". "Section 4. The administration of the police throughout a general police district shall be vested in an officer to be styled the Inspec tor General of Police	 and in such Deputy Inspectors General and Assistant Inspectors General as to the State Government shall seem fit. The administration of the Police throughout the local jurisdiction of the Magistrate of the district shall	 under the general control and direction of such Magis trate	 be vested 1036 in a District Superintendent and such Assist ant District Superintendents as the State Government shall consider necessary	 It is clear from sections 3 and 4 that the administra tion of the police throughout a general police district shall be vested in the Inspector General of Police. The position and status of the Inspector General of Police have been described in Rule 1.2 of the Punjab Police Rules, 1934, Volume I. Rule 1.2 provides as follows: Rule 1.2. The responsibility for the command of the police force	 its recruitment	 disci pline	 internal economy and administration throughout the general police district vests in the Inspector General of Police. He is head of the Police Department	 and is responsible for its direction and control and for advising the Provincial Government in all matters connected with It. In the discharge of his duties as Inspector General arid in the execu tion of order of Government he is bound to act in conformity with the system and regulations regarding the functions	 discipline and admin istration of the Force contained	 in the (V of 1861) and in these rules. Orders of the Provincial Government affecting the Police force	 in whole or in part	 will be issued through him. Inspector General is assisted in the control and administration of the Police force by such number of Deputy Inspectors General and Assistant Inspectors General as the Pro vincial (Government may from time to time appoint. " Under Rule 1.2	 the Inspector General of Police is the head of the Police Department and is responsible for its direction and control and for advising the Provincial Gov ernment in all matters connected with it. Thus	 the Inspec tor General of Police being the head of the Police Depart ment	 there is no immediately superior officer to him in the Police Service. Consequently	 the first part of clause (e) will not have any application to the respondent. 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 1037 must be a person to whom the member of the Service is an swerable 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 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 In spector General of Police. It is	 however	 submitted by Mr. Nariman	 learned Coun sel appearing on behalf of the State of Haryana	 that the Home Secretary is the head of the Police Department under the Business of the Haryana Government (Allocation) Rules	 1974	 hereinafter referred to as the Business Rules. The Business Rules have been framed by the Haryana Government in exercise of the power conferred by clauses (2) and (3) of Article 166 of the Constitution of India. Rules 1 to 4 of the Business Rules are as follows: "1. These rules may be called the Busi ness of the Haryana Government (Allocation) Rules	 1974. The Business of the Government of the State of Haryana shall be transacted in the Departments specified in the Schedule annexed to these rules and shall be classified and distributed among those Departments as laid down therein. The Governor shall	 on the advice of the Chief Minister	 allot among the Ministers the business of the Government by assigning one or more Departments to the Charge of a Minister. Provided that nothing in this rule shall prevent the assigning of one Department to the charge of more than one Minister. Each Department of the Secretariat shall consist of the 1038 Secretary to the Government	 who shall be the official head of that Department	 and of such other officers and servants subordinate to him as the State Government may determine: Provided that: (a) more than one Department may be placed in charge of the same Secretary; and (b) the work of a Department may be divided between two or more Secretaries. " Rule 2 provides inter alia that the Business of the Government of the State of Haryana shall be transacted in the Departments specified in the Schedule. Under rule 4 each Department of the Secretariat shall consist of the Secretary to the Government	 who shall be official head of that De partment. In the Schedule to the Business Rules	 Item No. 17 under the Home Department inter alia relates to "Police	 Railway Police and P.A.P." Much reliance has been placed by the learned Counsel for the State of Haryana on Rule 4 read with Item No. 17. It is submitted by him that the Home Secretary being the head of the Home Department and as the Police Department has been placed under the Home Department	 the Home Secretary must necessarily be the head of the Police Department. We are unable to accept this contention. The Business Rules have been framed under clauses (2) and (3) of Article 166 of the Constitution for the more conven ient transaction of the business of the Government of Har yana and for the allocation of business among the Ministers. Under Rule 4	 the Secretary of each Department of the Secre tariat is the head of that Department. Thus	 the Secretary of the Home Department is the head of the Home Department being a Department of the Secretariat	 but merely because he has to conduct the business	 on behalf of the Government	 of the Police Department	 he does not thereby become the head of the Police Department. Item No. 37 under the General Administration Department in the Schedule relates to Judges of the High Court and officers of the Superior Judicial Service. The Chief Secretary of the Government of Haryana is the head of the General Administration Department by virtue of Rule 4 of the Business Rules. But that does not mean that the Chief Secretary is also the head of the Administration relating to the Judges of the High Court and officers of the Superior Judicial Service. Similarly	 Item No. 21 of the General Administration Department relates to Council of Ministers and its 1039 Committees. Surely	 the Chief Secretary has no authority whatsoever on the Council of Ministers and its Committees. There is	 therefore	 no substance in the contention made on behalf of the appellant that as Police	 Railway Police and P.A.P. have been placed under the Home Department	 the Secretary of the Home Department is the head of the Police Department by virtue of Rule 4 of the Business Rules. The Rules of Business that have been framed under Article 166 cannot override the provisions of the Act or any statutory rules. Indeed	 the Business Rules also do not attempt to override Rule 1.2 of the Punjab Police Rules	 for it cannot. There is much substance in the contention made by the re spondent appearing in person and Mr. Garg	 learned Counsel appearing on behalf of the intervener	 the IPS Officers ' Association	 that the Business Rules framed under Article 166 cannot be relied upon for the purpose of interpretating the provision of clause (e) of Rule 2 of the Rules. In view of sections 3 and 4 of the 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 Secre tary	 but the confidential report relating to the perform ance 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 performance 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 6B 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. In this connection	 we may notice the statements made in the writ petition filed by the respondent in the High court of Punjab & Haryana. It has been stated in paragraph 14 that reports of the work and conduct of the various Secretaries to the Government are written and recorded by the Minister in Charge of the Departments concerned 1040 and not even by the Chief Secretary so that the Minister in Charge of the Departments concerned are the 'immediate superior ' authorities to the Secretaries concerned within the meaning of Rule 2(e) of the Rules. Further	 it has been stated that before independence the report on the work and conduct of the Inspector General of Police	 Punjab	 was being recorded by the Minister in Charge of the Department and such a position continued even after the independence till 1974 when the Haryana State Government passed the order dated May 3	 1974 under clause (e) of Rule 2 of the Rules	 inter alia	 specifically empowering the Home Secretary as the reporting authority for writing out the confidential reports in regard to the Inspector General of Police	 Har yana. The statements made in paragraph 14 have not been denied by the State of Haryana in its counter affidavit filed in the High Court. The Division Bench of the High Court was	 therefore	 perfectly justified in quashing the confidential report written by the then Home Secretary on the work and conduct of the respondent Shri Wadhwa. Before we part with this appeal	 we may dispose of another contention of the respondent about the delay in communicating to him the impugned adverse remarks. Under Rule 5 of the Rules	 a confidential report assessing the performances	 character	 conduct and qualities of every member of the service shall be written for each financial year	 or calendar year	 as may be specified by the Govern ment	 ordinarily within two months of the close of the said year. Rule 6 provides that the confidential report shall be reviewed by the reviewing authority ordinarily within one month of its being written. Under Rule 6A	 the confidential report	 after review	 shall be accepted with such modifica tions as may be considered necessary	 and countersigned by the accepting authority	 ordinarily within one month of its review. Thus	 the whole process from the writing of the confidential report to the acceptance thereof has to be completed ordinarily within a maximum period of four months. Further	 under Rule 7 the adverse remarks	 if any	 in a confidential report shall be communicated to the officer concerned within three months of the receipt of the confi dential report. Thus	 a total period of seven months has been laid down as the maximum period within which adverse remarks	 if any	 has to be communicated to the officer concerned. It has been already noticed that the adverse remarks were sent to the respondent after two years three months	 that is	 after twenty seven months of the close of the year. It is submitted by the respondent that in view of the delayed communication. the adverse remarks lost all importance and should be struk down on that ground. 1041 The whole object of the making and communication of adverse remarks is to give to the officer concerned an opportunity to improve his performance	 conduct or charac ter	 as the case may. The adverse remarks should not be understood in terms of punishment	 but really it should be taken as an advice to the officer concerned	 so that he can act in accordance with the advice and improve his service career. The whole object of the making of adverse remarks would be lost if they are communicated to the officer con cerned after an inordinate delay. In the instant case	 it was communicated to the respondent after twenty seven months. It is true that the provisions of Rules 5	 6	 6A and 7 are directory and not mandatory	 but that does not mean that the directory provisions need not be complied with even substantially. Such provisions may not be complied with strictly	 and substantial compliance will be sufficient. But	 where compliance after an inordinate delay would be against the spirit and object of the directory provision	 such compliance would not be substantial compliance. In the instant case	 while the provisions of Rules 5	 6	 6A and 7 require that everything including the communication of the adverse remarks should be completed within a period of seven months	 this period cannot be stretched to twenty seven months	 simply because these Rules are directory	 without serving any purpose consistent with the spirit and objec tives of these Rules. We need not	 however	 dilate upon the question any more and consider whether on the ground of inordinate and unreasonable delay	 the adverse remarks against the respondent should be struck down or not	 and suffice it to say that we do not approve of the inordinate delay made in communicating the adverse remarks to the respondent. For the reasons aforesaid	 this appeal is dismissed. There will	 however	 be no order as to costs. N.P.V. Appeal dis missed.

The respondent	 a member of the Indian Police Service was the Inspector General of Police	 Haryana from June 30	 1979 to July 25	 1980. The Home Secretary to the Government of Haryana made certain adverse remarks against the respondent which after acceptance were communicated to the respondent on May 4	 1982	 about two years and three months after the close of the relevant period on March 31	 1980. The respondent filed a writ petition challenging the authority of the Home Secre tary to write a confidential report assessing the per 1031 formance	 character	 conduct and qualities of the respondent as Inspector General of Police and for the quashing of such report or adverse remarks	 which was dismissed by a Single Judge of the High Court. The respondent filed an appeal and the Division Bench set aside the judgment of the Single Judge and allowed the writ petition holding that the Home Secretary had no authority to submit any report against the performance of the respondent for the aforesaid period during which he was the Inspector General of Police	 Haryana. In the appeal by special leave by the State of Haryana it was submitted that as the Police Department has been placed under the Home Department and the Home Secretary being the head of the Department	 the Home Secretary must necessarily be the Head of the Police Department under the Business of the Haryana Government (Allocation) Rules	 1974. It was also stated that the provisions of Rules 5	 6	 6A and 7 of the All India Services (Confiden tial Rolls) Rules 1970 are directory and not mandatory. It was urged by the respondent that the Business Rules framed under Article 166 cannot be relied upon for the purpose of interpreting the provisions of clause (e) of Rule 2 of the Rules	 and in view of the delay in communica tion	 the adverse remarks lost all importance and should be struck down on that ground. Dismissing the appeal	 HELD: 1. A reporting authority must be a person to whom the member of the Service is answerable for his performances. Such an authority must be one superior in rank to the member of the Service concerned. The State Government can specifically empower only such authority as the reporting authority as is superior in rank to the Inspector General of Police. [1036H; 1037A B] 2.1 The Business Rules have been framed under clauses (2) and (3) of Article 166 of the Constitution for the more convenient transaction of the business of the Government of Haryana and for the allocation of business among the Ministers. [1038E F] 2.2 Under Rule 4 of the Business Rules	 the Secretary of each Department of the Secre tariat is the head of the Department. Thus	 the Secretary of the Home Department is the head of the Home Department being a Department of the Secretariat	 but merely because he has to conduct the business. on behalf of the Government	 of the Police 1032 Department	 he does not thereby become the Head of the Police Department. [1038F G] 2.3 The Rules of Business that have been framed under Article 166 cannot override the provisions of the Act	 or any statutory rules. In view of Section 3 and 4 of the read with Rule 1.2 to the Punjab Police Rules	 the Inspector General of Police	 Haryana is the Head of the Police Department. The immediate authority superior to Inspector General of Police is the Minister in Charge of the Police Department. The only authority who could be specifically empowered as the report ing authority in regard to the Inspector General of Police under clause (e) of Rule 2 of the All India Services (Confidential Rolls) 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. [1039D E] 4.1 Rules 5	 6	 6A and 7 of the All India Services (Confidential Rolls) Rules require that the whole process from the writing of the confidential reports assessing the perform ance	 character conduct and qualities of every member of the service	 to the communication of the adverse remarks should be completed within a period of seven months. In the instant case	 the adverse remarks were communicated after 27 months. [1040F G] 4.2 The whole subject of the making and communication of adverse remarks is to give to the officer concerned an opportunity to im prove his performance	 conduct or character	 as the case may be	 and this object would be lost if they are communicated to the officer concerned after an inordinate delay. Adverse remarks should not be understood in terms of punishment	 but really should be taken as an advice to the officer concerned	 so that he can act in accordance with the advice and improve his service career. [1041A B] 4.3 Rules 5	 6	 6A and 7 are directory and not mandatory	 but that does not mean that the directory provisions need not be complied with even substantially. But	 where compliance after an inordinate delay would be against the spirit and object of the directory provision	 such compliance would not be substantial compliance. [1041C D] 4.4 While the provisions of Rules 5	 6	 6A and 7 require that everything including the communication of the adverse remarks should be completed within a period of seven months	 this period cannot be 1033 stretched to twenty seven months	 simply because these rules are directory	 without serving any purpose consistent with the spirit and objective of these Rules. [1041D E]