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1967 (2) TMI 30 - SC - Income TaxWhether rule 1(f) (iii) of the seniority rules as framed in 1952 violates the guarantee under articles 14 and 16 of the Constitution? Held that:- Promotees from Class II, Grade III, to Class I, Grade II Service, in excess of the prescribed quotas for each of the years 1951 to 1956 and onwards have been illegally promoted and the appellant is entitled to a writ in the nature of mandamus commanding respondents Nos. 1 to 3 to adjust the seniority of the appellant and other officers similarly placed like him and to prepare a fresh seniority list in accordance with law after adjusting the recruitment for the period 1951 to 1956 and onwards in accordance with the quota rule prescribed in the letter of the Government of India No. F. 24(2) Admt. I.T./51 dated October 18, 1951. We, however, wish to make it clear that this order will not affect such Class II Officers who have been appointed permanently as Assistant Commissioners of Income-tax. But this order will apply to all other officers including those who have been appointed Assistant Commissioners of Income-tax provisionally pursuant to the orders of the High Court. Appeal allowed.
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