The Land and Building Tax Department was created in the year 1973 and pursuant to an advertisement issued for appointment of Trainee Inspectors under the special scheme for providing employment to educated unemployed, the private respondents were appointed on 17th of August, 1973 on a fixed stipend of Rs.150/ per month.
W.e.f.
The Tribunal by its order dated 31.5.94, quashed the seniority list, prepared in 1987, 1990 and 1993.
The final seniority list had been published by the State Government on 19.5.1993.
Appellants 5 to 10 had been selected by the said Rajasthan Public Service Commission under the Special Recruitment Rules of 1976 and had been appointed to the post of Commercial Tax Inspector, Grade II on 28.7.77.
1.3.1974.
27.2.1981.
The appellants assailed the legality of the aforesaid order of the Tribunal by filing writ petitions and those writ petitions having been dismissed, the appellants are before this Court.
All the appellants were made permanent in the said post of Commercial Tax Officer, Grade II w.e.f.
Those, who had been absorbed in the companyoperative department, represented to the State Government for their absorption in the Commercial Tax Department and the State of Rajasthan absorbed them in the Commercial Tax Department by four different orders, the same being order dated 17.8.82, 20.1.83, 4.3.83 and 10.5.1983.
Some of these surplus employees were absorbed in the Commercial Tax Department as Commercial Tax Inspectors Grade II by order dated 17.6.1982 and some others were absorbed in the Co operative Department as Inspectors Grade II by order dated 25.6.1982.
The Association of Commercial Tax Inspectors, submitted a representation to the State Government against the absorption of the employees in their department, who had already been absorbed in the Co operative Department, essentially, on the ground that numberpost of Inspector being available, the absorption in the Co operative department is bad in law.
27.2.1981 by order dated 1.9.1981, as 61 temporary posts in the said Urban Land and Building Tax Department were made permanent w.e.f.
The Tribunal, on interpreting the provisions of Rule 15 1 of the Absorption Rules and looking to the appointment orders of the private respondents and their companyfirmation thereafter in the Land and Building Tax Department, came to hold that their appointment was substantive in nature, right from the inception on 1.3.1974 and that being the position, their services from 1.3.74 would companynt for the purpose of seniority.
By order dated 4.5.1976, the State of Rajasthan substituted the expression on probation by the word temporary and as such, the private respondents were appointed on temporary basis w.e.f.
The private respondents, who were originally born in the Land and Building Tax Department and had later been absorbed in the Sales Tax Department, approached the Civil Services Appellate Tribunal hereinafter called the Tribunal , assailing the aforesaid seniority list and the position assigned to the present appellants in the said list.
In the Urban Land and Building Tax Department, the private respondents who had been appointed temporarily, were made permanent w.e.f.
1477 of 1990 against the order of the Rajasthan Civil Services Appellate Tribunal and had claimed that his services in the Land and Building Tax Department w.e.f.
1.3.80 by order dated 5.5.1982.
The private respondents being original appointees in the Land and Building Tax Department, on their absorption in the Sales Tax Department under the Absorption Rules, for determination of their seniority under Rule 15 of the said Rules, the question for companysideration would be, whether the post which they were holding in the Land and Building Tax Department are companyparable to the post of Commercial Tax Inspector and if so, whether their appointment to the post in the Land and Building Tax Department from the inception, was substantive in nature or it became substantive from any later point of time and companysequently what period of that service companyld be companynted for the purpose of determining the inter se seniority in terms of Rule 15 1 of the Absorption Rules.
1.3.1974, such trainees were appointed on probation on the temporary post of Second Class Inspector, on successful companypletion of their training under the said Land and Building Tax Department.
The appellants 1 to 4 having been selected by the Rajasthan Public Service Commission under the Recruitment Rules of 1975, were appointed as Commercial Tax Inspectors Grade II on probation by order dated 19.12.1977.
By order dated 26.4.1982, the private respondents herein, were declared as surplus in the Land and Building Tax Department and their services from the post under the said department, stood terminated.
LITTTTTTJ PATTANAIK,J. These appeals are directed against the companymon judgment of the Division Bench of the Rajasthan High Court in a bunch of writ petitions, which had been filed against the judgment and order of the Rajasthan Civil Services Appellate Tribunal in a bunch of appeals.
