INDRANI BORA Vs. STATE OF ASSAM

JUDGEMENT

(1.) These two writ petitions raise identical legal issue and are being disposed of by this common judgment and order. In WP(C) No. 4080/2013, there are three petitioners whereas in WP(C) No. 4157/2013, there is one petitioner. The four petitioners are serving as Inspector of Taxes in the Finance (Taxation) Department, Government of Assam. They are aggrieved by promotion of respondent Nos. 6 to 23 (same set of respondents in both the cases) from the post of Inspector of Taxes to the post of Superintendent of Taxes superceding them.

(2.) Case of the petitioners is that they are serving as Inspector of Taxes in the Finance (Taxation) Department, Government of Assam since 16.08.1999. After rendering service for more than 14 years, petitioners are entitled for promotion to the next higher rank of Superintendent of Taxes and were legitimately expecting such promotion.

(3.) Service of the petitioners is governed by the Assam Taxation Service Rules, 1995. Under the Rules, promotion from the post of Inspector of Taxes is to Superintendent of Taxes. Eligibility requirement for such promotion is that one should complete 10 years of service as Inspector of Taxes, should successfully undergo the training and pass the departmental examinations as prescribed. Cadre strength of Superintendent of Taxes is 28 and under the Rules, 2/3rd of the cadre strength are to be filled up by way of promotion, which is 18 posts. As per Rule 12(4) of the Rules, selection for promotion has to be on the basis of merit with due regard to seniority.