(1.) Two sets of employees had approached the Central Administrative Tribunal , Guwahati seeking counting of their past service spent outside N.E. Region as well as for considering their promotion to the next higher cadre with all consequential benefits by means of O.A. No. 389 of 2013. The said O.A. was answered by allowing the prayer. Aggrieved, the present writ petition has been filed by the Union of India and others.
(2.) One set of employees, who are arrayed as respondent nos. 1, 16 and 17 herein, are Inspectors of Income Tax who are seeking promotion to the grade of Income Tax Officers. The relevant rules governing their promotion is the set of Rules called the Ministry of Finance, Department of Revenue, Income Tax Officer, Group B Posts, Recruitment (Amendment) Rules, 2005 (in short, ' 2005 Rules'). The other set of employees, who are the remaining respondents herein, are Tax Assistants seeking promotion to the post of Senior Tax Assistants. The relevant Rules governing promotion to the said post of Senior Tax Assistants is the set of Rules called the Income Tax Department (Group 'C') Recruitment Rules, 2003 (in short '2003 Rules'). Both set of Rules are enacted in exercise of powers conferred by the proviso to Article 309 of the Constitution of India. Before setting out the particular provisions of the Rules, which has direct nexus to the determination of the present case, the basic facts may be noticed.
(3.) All the respondents hail from the North East Region. Their appointment as Inspectors/Tax Assistants in the Income Tax Department was through All India Competitive Examination called the Combined Graduate Level Examination conducted by the Staff Selection Commission (SSC). On their selection and appointment, they were posted at different places outside the N.E. Region. In course of time, they requested for their transfer and posting in N.E. Region against available vacancies in their respective cadre. Their requests were processed and acceded to consequent upon their giving an Undertaking/Declaration that their services already rendered outside N.E. Region will not be counted in the new Charge/Region for the purpose of seniority and that their eligibility for confirmation and next promotion to the higher grade/post/scale in the new Charge/Region will only be considered on fulfillment of all eligibility conditions as prescribed in the relevant Recruitment Rules. For ready reference, a copy of the Undertaking/Declaration, as available in the records, is reproduced hereunder: