(1.) This appeal by special leave arise from the judgment of the Punjab and Haryana High Court made on July 27, 1979 in Writ Petition No. 3450 of 1979.
(2.) Undisputed facts are that the respondent had initially joined as Sub-Inspector with Professional Tax (Finance Department) on November 7, 1962. During emergency, he had joined as Commissioned Officer in the Army on October 26, 1963 and was released from the Army on September 18, 1969. Subsequently, as he was released Army personnel had applied for and was selected as Taxation Inspector and joined the services on January 29, 1970. He was given the benefit of seniority w.e.f. October 26, 1963, the date on which he joined the Army as Commissioned Officer. Later on, for direct recruitment for the post of Assistant Excise and Tax Officer, when was published by the Public Commission, he had appeared for and was selected in 1972 as Assistant Excise and Tax Officer. He took the stand in the writ petition that Rule 4(II) of the Punjab Government National Emergency (Concession Rules), 1965 (hereinafter referred to as 'Rules') would be applicable to him and the High Court directed to give him seniority from October 26, 1963 and consider him with all consequential benefits. Thus, this appeal by special leave.
(3.) The only question is : whether the respondent is entitled to the benefit of seniority from October 26, 1963 for the second time, when he had already joined as Taxation Inspector on January 29, 1970 and had availed the benefit of the previous service. Further when subsequently he was appointed as Assistant Excise and Tax Officer in 1972 whether Rule 4 would apply which reads thus :