A Trained Graduate Teacher (TGT) employed by the State of Himachal Pradesh filed a civil suit seeking a declaration that his correct date of birth was 01.09.1969, not 30.08.1968 as recorded in his school and service records, claiming the error arose from his parents' illiteracy and was confirmed by a birth certificate from the Chief Medical Officer. The Trial Court dismissed the suit, holding that the plaintiff had failed to apply for correction within the 2-year period prescribed under Rule 7.1 (Note d1) of the HP Financial Rules, 1971, and that his father's literacy undermined the illiteracy plea. The First Appellate Court reversed this decision, finding the date of birth proved by CMO records and holding that the 2-year delay was not material since the suit was filed only a few months after the period expired and the plaintiff was not at the fag end of his career. The State of Himachal Pradesh then filed the present Regular Second Appeal before the Himachal Pradesh High Court on substantial questions of law concerning the interpretation of the HP Financial Rules and the limitation period applicable to the suit.