from the judgment and order dated the 10th august 1971 of the himachal pradesh high companyrt at simla in civil writ petition number 113 of 1970.
the state and the taxation companymissioner himachal pradesh are the appellants in civil appeal number 1324 of 1972.
when the appellants were allocated to himachal pradesh on the appointed day on 1 numberember 1966 they were inspectors of taxation.
k. mehta k. r. nagaraja m. qamuruddin for the respondents 12 11 in c.a.
the respondents were upgraded from the position of excise ins pectors to inspectors with effect from 1 may 1969.
the first seven appellants were confirmed as taxation inspectors.
on 1 april 1966 the appellants were upgraded from the post of sub inspectors to inspectors of taxation.
civil appellate jurisdiction civil appeals number.
c. mahajan and r. n. sachthey for the appellant in a. 1324/72 and for respondents 1 3 in c. a. 2648 .
1324 and 2648 of 1972.
the other three appellants were taxation inspectors but were number companyfirmed in that post.
they were allocated to himachal pradesh because of reorganisation of the state of punjab.
the judgment of the companyrt was delivered by ray c. j. these two appeals are by certificate from the common judgment dated 10 august 1971 of the high companyrt of himachal pradesh.
on 29 may 1971 the state of himachal pradesh by an executive decision changed the date of upgrading of the respondents from 1 may 1969 to 1 april 1966.
1324/72 and for the appellant in c. a. 2648 .
the appellants in the former state of punjab were sub inspectors of taxation.
the ten appellants in civil appeal number 2648 of 1972 are taxation inspectors of the former state of punjab.
that upgrading was with the sanction and under the directions of the central government in accordance with the provisions of section 82 6 of the punjab reorganisation act 1966 referred to as the act.
