(1.) THE petitioners, who are Commercial Taxes Inspector Gr. II in the Commercial Taxes Department (for short `the respondent Department'), State of Rajasthan, have challenged in this petition the action of the State Government in not making promotion to the post of Commercial Taxes Inspector Gr. I from the post of Commercial Taxes Inspector Gr. II for the last so many years as illegal arbitrary and unconstitutional. Further direction sought by the petitioners is for making promotions to the post of Commercial Taxes Inspector Gr. I under the Rajasthan Commercial Taxes Subordinate Service (General Branch) Rules, 1975 (for short "the Rules of 1975" ).
(2.) IT is the case of the petitioners that they were initially appointed on the post of Commercial Taxes Inspector Gr. II and are holding requisite qualification prescribed under the relevant Rules for promotion to the post of Commercial Taxes Inspector Gr. I. In the respondent Department thirty posts of Commercial Taxes Inspector Gr. I. for which budgetary provision is being made, are lying vacant but no promotional exercise is being undertaken by the Department nor anybody has been promoted from the post of Commercial Taxes Inspector Gr. II to Commercial Taxes Inspector Gr. I.
(3.) APART from this, the fact is that right from the year 1971 no post of Commercial Taxes Inspector Gr. I is filled in the respondent Department and promotions have been made on the post of Assistant Commercial Taxes Officer directly from the post of Commercial Taxes Inspector Gr. II. Virtually for all practical purposes the respondent Department has considered the post of Commercial Taxes Inspector Gr. I is a dead letter.