The petition has been resisted by the respondents and the affidavit of P. S. Mehra, Under Secretary to the Government of India,.
On January 24, 1950 a seniority list of Income tax Officers Class I Grade 11 as on January 1, 1950 was issued on the basis of 1947 Seniority Rules.
Another seniority list of Assistant Commissioners was issued as on January 1, 1958.
In this list respondents 4 to 26 were shown senior to the petitioner and were entitled to be promoted to higher posts earlier than the petitioner.
The Income tax Department took some time to revise the seniority list of Income tax Officers Class I in accordance with 1952 Seniority Rules and finally on November 26, 1956 the revised seniority list of Income tax Officers Class I Grade I as on October 1, 1956 was issued.
In pursuance of the above judgment of this Court, seniority of Income tax Assistant Commissioners promoted before April 1, 1964 was recast and the impugned seniority list was accordingly issued.
The petitioner was promoted as Income tax Officer Class I Grade I with effect from January 1, 1951 and companyfirmed in that post from the said date.
Ministry of Finance, Department of Revenue and Insurance has been filed in opposition to the petition.
The petitioner was shown in that list senior to respondents 4 to 26.
This Court as per judgment dated September 7, 1970, reported in 78 ITR 243 dismissed that appeal.
Under Article 32 of the Constitution of India.
On July 1, 1947 the petitioner was appointed Income tax Office Class On August 12, 1949 the petitioner was appointed Income tax Officer Class I Grade It ,in post 1945 vacancy reserved for candidates with war service.
Ram Panjawani and B. R. Agarwala, for the petitioner.
Prayer has also been made by the petitioner for other companysequential reliefs.
ORIGINAL JURISDICTION Writ Petition No.
The petitioner served in the Royal Navy as a Sub lieutenant from March 1945 till November 1946 when he was released from the naval service because of the end of war.
This list was in accordance with the earlier list of Income tax Officers as on October 1, 1956 showing the petitioner to be junior to respondents 4 to 26.
The same position was reflected in a seniority list issued in 1953.
4 to 26.
Memo for the respondents Nos.
1 to 3.
296 of 1971.
Apart from respondents 4 to 26, the petitioner has impleaded the Union of India, the Secretary, Ministry of Finance, Department of Revenue and the Chairman, Central Board of Direct Taxes as respondents I to 3.
N. Prasad and S. P. Nayar, for respondents Nos.
The petitioner claims that he is senior to respondents 4 to 26, but in the impuged list he is shown junior to those respondents.
The following Judgment of the Court was delivered by KHANNA, J. This is a petition under article 32 of the Constitution of India by Malcom Lawrence Cecil DSouza, Additional Commissioner of Income tax for an appropriate writ to quash the seniority list of the Additional Commissioners of Income tax as On February 1, 1971 circulated by the Government of India,, Ministry of Finance.
