(1.) Upon hearing the learned counsel on both sides, it appears that the writ petitioners made a prayer in their writ petition for quashing the impugned orders i.e. Schedule II to the Manipur Civil Service Rules, 1965 vide Notification dated 28.11.90 as in Annexure A/2 to the writ petition issued by the respondent/State, the notification dated 30.3.93 as in Annexure A/2A with a direction to the respondents that fresh Schedule II to the Manipur Civil Service Rules, 1965, be issued including the posts of Inspector of Taxes and also for quashing the impugned order i.e. Schedule 1 to the Manipur Civil Service (Junior Grade) Rules, 1986, vide Notification dated 6.4.87 as in Annexure A/5 to the writ petition with a direction to the respondents that fresh Schedule I to the Manipur Civil Service (Junior Grade) Rules, 1986 be issued including the posts of Inspector of Taxes.
(2.) According to the writ petitioners, the Schedule I to the Manipur Civil Service Rules, 1965, hereinafter referred to as MCS Rules, 1965 specifies the authorised permanent strength of the Manipur Civil Service and the posts included therein and likewise, the Schedule II to the said MCS Rules, 1965 specifies the posts in the field of eligibility for promotion to the Grade II of the MCS. The said MCS Rules were amended from time to time and the latest amendment thereof, called the MCS (Amendment) Rules, 1990, vide Notification dated 8.11.90 and the MCS Rules (First Amendment) Rules, 1993 vide Notification dated 30.3,93 as seen in the document marked as Annexure A/1, A/2 and A/2A to the writ petition.
(3.) Under Rule 11 of the said MCS (Amendment) Rules, 1990, both the Schedule I and II to the MCS Rules, 1965, have been amended, thus excluding the post of Inspector of Taxes from the related Schedules. It is also the case of the writ petitioners, that since the coming into force of the said MCS Rules 1965, till 7.11.90, i.e. the date immediately preceding the date of notification dated 8.11.90, the post of Inspector of Taxes had been included in the Schedule II to the MCS Rules, 1965 ; but the said post of Inspector of Taxes have been excluded from the Schedule II consequent upon the amendment of the said MCS Rules as seen in the document marked as Annexure A/2 and A/2 A. Annexure A/3 and A/4, particularly, the document marked A/4 which is a notification dated 16.1.84 specifies the posts of Inspector of Taxes in Schedule II of the said Rules. As per the Manipur Civil Service (Junior Grade) Rules, 1986, published under the notification dated 6.4.87 as in Annexure A/5 to the writ petition, the post of Inspector of Taxes had been excluded from Schedule I of the said Rules. In other words, the Inspector of Taxes have lost the scope of promotion to the MCS which they had for 24 years 10 months and 7 days prior to the notification dated 8.11.90 as in Annexure A/2 to the writ petition.