UNION OF INDIA Vs. MUKESH KUMAR MEENA

JUDGEMENT

(1.) Feeling aggrieved and dissatisfied with the impugned judgment and order dtd. 20/2/2015 passed by the High Court of Judicature for Rajasthan at Jodhpur in DBCWP No. 1542 of 2015, by which the High Court has allowed the said writ petition preferred by the respondent herein - original writ petitioner and has set aside the judgment and order passed by the Central Administrative Tribunal, Jodhpur Bench, Jodhpur (hereinafter referred to as the "Tribunal") in O.A. No. 155 of 2014 by which the learned Tribunal dismissed the said application preferred by the respondent herein - original applicant (hereinafter referred to as "original applicant") and has directed to extend the grace marks in the subject of "Other Taxes" by treating him as a person belonging to general category, Union of India and Others have preferred the present appeal.

(2.) That the original applicant belongs to Scheduled Tribes (ST) category. He entered in services of the Department of Income Tax being appointed as Lower Division Clerk (LDC). He was promoted to the posts of Tax Assistant, Sr. Tax Assistant and Office Superintendent. With a view to regulate the departmental examination for Income Tax Inspectors, the competent authority introduced modified rules for Departmental Examination for Income Tax Inspectors - 1998 (hereinafter referred to as the "Rules, 1998"). The said Rules were made applicable for the departmental examination to be held in 1998 and onwards. The departmental examination under the Rules, 1998 consisted of six papers namely viz. Income Tax Law and Assessment, Other Taxes, Book Keeping, Office Procedure, Examination of Accounts and Hindi Test. A candidate securing minimum 45% marks in five subjects except in Hindi was entitled to be declared as pass. For the members of Scheduled Castes and Scheduled Tribes the minimum marks required to qualify the examination was 40% of the maximum marks.

(3.) Shri Nachiketa Joshi, learned counsel appearing on behalf of the appellants - Union of India and others has vehemently submitted that the impugned judgment and order passed by the High Court is beyond the grace marks policy declared by the Central Board of Direct Taxes.