UNION OF INDIA Vs. RAJ KUMAR ARORA

JUDGEMENT

(1.) Upon creation of the posts of Tax Assistants, the respondents filed a petition in this court praying for declaration to the effect that circular dated 31.3.1978 (Annexure P/1) was null and void and that the notification dated 15.5.1978 (Annexure P/2) was discriminatory. It was further prayed that a direction be issued to the respondents to consider the appellants-respondents for appointment to the posts of Tax Assistants. The petitioners at the relevant time were serving as Stenographers (Ordinary Grade) in the Income Tax Office at Amritsar. Brij Raj Sharma and Raj Kumar Arora, respondents claimed to have passed the U.D.C. Examination held by the Department in the year 1973 and respondent, Kewal Krishan in the year 1977. The Ministerial establishment in the Income Tax Department was alleged to be consisting of L.D.Cs., U.D.Cs., Head Clerks, Supervisors and Stenographers. A combined seniority list was stated to have been maintained in the office of the Commissioner of Income Tax. The names of the aforesaid respondents and the U.D.Cs appeared in the said list. It was contended that Direct Tax Enquiry Committee had recommended for creation of the posts of Tax Assistants in the grade of Rs.380- 640 between the posts of U.D.Cs and Tax Inspectors. On the basis of the aforesaid recommendations, circular dated 31.3.1978 (Annexure P/1) was issued to all the Commissioners of Income Tax for creation of cadre of Tax Assistants to be filled in by promotion from the cadre of U.D.Cs on selection basis. The qualification prescribed was that the U.D.C. to be eligible for being appointed as Tax Assistant must have rendered minimum service of three years and have secured at least 40 percent marks in the four specified papers in the Income Tax Department examination. The respondents grievance was that by issuance of the aforesaid circular they had been excluded for promotion to the posts of Tax Inspectors though they had qualified the examination of Taxation Inspectors by securing more than 50 percent marks and has also qualified the U.D.C. examination. The circular (An- nexure P/6) was stated to have been issued by the Central Board of Direct Taxation to the effect that the consideration of preparation of the list for promotion to the posts of Taxation Inspectors from the posts of U.D.C. and stenographers was that the names of qualifying persons were to be arranged in order of seniority based on the length of service in the grade of U.D.C. and Stenographer (O.G.) in the Department. It was further prayed that only those who were confirmed in the higher grade should be placed higher to those in the lower grade. The respondents have alleged that on account of the creation of posts of Tax Inspectors, they being in higher grade have been deprived of the equal opportunity for being appointed as Tax Inspectors in view of the circular, Annexure P/6.

(2.) The writ petition was contested mainly on the ground that the ministerial service in the Income Tax Department consisted by two sub-groups namely :-

(3.) The learned Single Judge while disposing of the writ petition came to the conclusion that the impugned notification (Annexure P/1) being violative of the provisions of Articles 14 and 16 of the Constitution was liable to be set aside. Relying upon the judgment of the Supreme Court reported in Govind Dattatry Kelkar and others vs. Chief Controller of Imports and Exports and others, 1967 AIR(SC) 839 it was held that as the impugned circular amounted to discrimination in the matter of promotion, the same was liable to be set aside being violative of Articles 14 and 16 of the Constitution of India. The prayer for quashing (Annexure P/2) was however, declined.