Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | income tax |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Civil Services : Income Tax Department--Creation of cadre of Tax Assistants- Intermediary cadre between Upper Division Clerk and Head Clerk-Promotion to the post of Head Clerk along with UDCs on the basis of seniority in the cadre of UDC- Claim of Tax Assistants for being declared en bloc senior to Upper Division Clerks-Validity of the claim-consideration of-Policy decisions regarding promotions- Interference by Court/Tribunal-When justified. The Respondents joined service in the Income Tax Department as Upper Division Clerks. In the normal course after five years of service and after passing a ministerial staff examination, they would have been promoted as Head Clerks. Since there was stagnation, the Government constituted a grade of Tax Assistants, as an intermediary cadre between Upper Division Clerks and Head Clerks. One-third of the cadre strength of UDCs was upgraded as Tax Assistants. The recruitment to the post of Tax Assistants was entirely by promotion of UDCs, on a selection basis. UDCs with a minimum service of three years who had secured atleast 40 per cent marks in atleast four subjects in the departmental examination for the post of Income Tax Inspectors, were considered for selection as Tax Assistants. Having fulfilled the above qualifications, the Respondents were promoted as Tax Assistants. Even after the creation of the post of Tax Assistant, the recruitment rules for the post of Head Clerk remained unaltered. As such, only UDCs were eligible for promotion as Head Clerk; the Tax Assistants were not eligible. For the post of Income Tax Inspector, the Tax Assistants were eigible subject to their completing the departmental examination therefor. Since the eligible candidates from higher ministerial cadres were considered first, the Tax Assistants bad to wait for their tum. The department, after considering the fact that Tax Assistants formed a grade higher than that of UDCs, and that it would be inequitable to deny them promotion as Head Clerks, issued instructions to the effect that Tax Assistants would also be considered along with UDCs for promotion as Head Clerk. However, they were to be considered only in accordance with their seniority in the cadre of UDCs, irrespective of their confirmation in the grade of Tax Assistants. This resulted in a peculiar situation wherein UDCs who could not qualify for the post of Tax Assistants could become Head Clerks, and the Tax Assistants, who formed a higher grade, were considered along with such UDCs, for promotion to the post of Head Clerks.Being aggrieved by the said instructions, the respondents approacbed the Central Administrative Tribunal, contending that the Tax Assistants should be treated en bloc as a cadre senior to UDCs, as was the position in regard to promotion for the post of Income Tax Inspector, and that they should not be made to wait for their turn in seniority as UDC, for promotion to the post of Head Clerk. The Tribunal was of the view that the Government should evolve a proper scheme to tide over the situation and suggested three alternative methods, viz., (i) A quota or roster on the same lines, as in the case of Inspectors for promotion to the post of Head Clerks should be fixed; (ii) Option should be invited from such of the TAs who want to opt for HC's posts and thereafter for supervisors, posts; and (iii) the posts of HCs should be filled not by seniority alone but by an open competition where all UDCs of certain minimum 1 years of service are allowed to compete. The department considered the suggestions given by the Tribunal and felt that since the existing scheme of promotion of Tax Assistants to Head Clerk had stood the test of time and since it was in the best interest of the department and all the feeder cadres of employees, any change would create enormous difficulties for the department whose offices are located all over the country. Therefore, the department decided to continue the existing scheme. The Department having stood its ground, the Respondents again moved the Tribunal questioning the stand of the department and certain amendments to the Recruitment Rules made after the Tribunal's order. The Tribunal felt that the amendment in the Rules were intended to defeat the respondents' claim for promotion. It also took the view that the respondents were entitled to promotion posts under the earlier rules, such rights having crystallised by virtue of its orders passed in 1988. The Tribunal directed that in case the respondents were found entitled for promotion, their appointment to such promotion posts would take effect from the date of its order and not from the date they were subsequently promoted. Against this order of the Tribunal, the department preferred the present appeal by special leave. |
Judge | Hon'ble Mr. Justice S. Ranganathan |
Neutral Citation | 1992 INSC 77 |
Petitioner | Union Of India And Ors. |
Respondent | Syed Mohd. Raza Kazmi And Ors. |
SCR | [1992] 2 S.C.R. 280 |
Judgement Date | 1992-03-13 |
Case Number | 2255 |
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