While vigorously resisting federal goals for college desegregation in Virginia as being "quotas," former Gov. Mills E. Godwin approved a plan two years ago that called for similar numerical goals and timetables for the hiring of blacks and women in the state Corrections Department.

The plan, and agreement between the Justice Department and the Corrections Department and the Correstions Department made in February 1976, carries the signature of the former governor's chief of administration. Maurice B. Rowe. In the letter to the Justice Department, Rowe said he was responding on behalf of Godwin.

"In approving that plan, the governor (Godwin) was accepting the concept of goals and timetables," one state spokesman said yesterday.

Godwin could not be reached for comment yesterday about the apparent discrepancy in his positions. godwin frequently called federal desegregation goals for state colleges "quotas" and said they were "unreasonable, arbitrary and inimical" to the basic educational and societal respoonsibilities of the state's system of higher education.

William A. Royall, Gov. John N. Dalton's chief aide, said yesterday the fact that the state accepted numerical goals and timetables in the Corrections Department does not "undermine" the state's rejection of numerical goals and timetables in its system of public higher education.

"We are still talking about two different things - hiring and the admission of students," Royall said.

Meanwhile, Dalton ordered state officials yesterday to draw up a revised plan for desegregating the state's 39 publicly supported colleges and universities.

The officials said they hope to submit the plan to the Department of Health, Education and Welfare within three week. HEW has warned Virginia officials that the state faces a loss of up to $75 million in federal higher education aid if the state does not submit an acceptable college desegregation plan soon.

Royall said Dalton's action yesterday is a break with Godwin's defiant stand that Virginia would not submit a new college desegregation plan to HEW. Godwin contended that a 1974 college desegregation plan - which HEW accepted and later rejected - was in compliance with federal guidelines.

Although Dalton has ordered a new college desegregation plan, Royall said, "The governor is still resolute that Virginia should form its own education goals, and he is still very much against the idea of racial quotas."

HEW has demanded that the state fully desegregateits publicly supported colleges and universities. HEW wants Virginia to increase the black renrollment at the 37 predominantly black schools. The federal agency also has asked the state to place more blacks on the facilities and governing boards of the predominantly white institutions.

The 1976 employment plan of the 6.800-member Corrections Department specifically cited numbers of blacks and women who would be hired between 1976 and 1981.

For example, the plan said that 25 women correctional officers would be hired at the state penitentiary by 1979 and 30 by 1981.

Under, the Corrections Department plan, the state also said it would employ three black lieutenants and one black captain at the state penitentiary by 1979.

A state corrections official said the department has exceeded those goals. There currently are 36 female corrections officers, five black lieutenants and a black captain at the state penitentiary.

In his last correspondence with HEW over college desegregation before leaving office Jan. 14. Godwin wrote: "Because Virginia cannot in principle or good conscience subscribe to numerical goals or quotas, it rejects the notion that timetables and scheduled are essential legal ingredients of a satisfactory plan for providing equal educational opportunity."

The Law Educational Assistance Administration has accused the state of race and sex discrimination in its state police hiring and personnel practices. LEAA has threatened to cut off federal aid to the State Police Department and the dispute is currently being adjudicated in a federal court in Richmond.