BISHAN SARUP GUPTA Vs. UNION OF INDIA

JUDGEMENT

(1.) Bishan Sarup Gupta by means of this petition under Article 226 of the Constitution of India has prayed for the issuance of a writ to quash the revised seniority list of Income-tax Officers, Class I, issued by the Ministry of Finance by letter dated July, 15, 1968. Prayer has also been made to quash the principles which were adopted in revising the seniority list. The principles are given in letter dated July 15, 1968 accompanying the revised list. Another letter sought to be quashed by the petitioner is dated July 5, 1969 addressed by the Ministry of Finance. Prayer has further been made by the petitioner for refixing his seniority in Income-tax Service, Class I, so as to show him above the direct recruits appointed as a result of the competitive examination held in 1959. A number of other consequential and ancillary reliefs have also been asked for by the petitioner.

(2.) The first six respondents are (1) the Union of India,

(3.) Income-tax was introduced in India by Act XXXII of 1860 and used to be administered through normal provincial machinery for revenue collection except at some places where there were distinct departments under a Collector of Income-tax. When Income-tax Act, 1922 came into force, a separate administration for the purpose of performing duties under the Act was created at the Centre. The first recruitment to posts in the administration was made from revenue personnel which was associated with the assessment and collection of Income-tax in each province. In 1944 a scheme for the reorganisation of the Income-tax service was considered by the Government. Letter dated September 29, 1944 was addressed in that connection by the Finance Department to the Commissioners of Income-tax. On May 26, 1945 the Government of India issued the Income-tax Officers (Class I, Grade II) Service Recruitment Rules. Rules 3, 4, 6, 20(a) and 21 of the aforesaid Rules read as under :-