Summary
The Supreme Court held that the restructured Senior Tax Assistant cadre arose on 20 January 2003, and former Grade B Data Entry Operators could count their earlier service for eligibility for Inspector promotion. Neither the former feeder categories nor the restructured cadre had an exclusive promotional right. The Court protected settled promotions against pre-7 December 2002 vacancies, directed consideration for later vacancies with specified notional benefits, and separately upheld the decision concerning UDC and Tax Assistant promotions.
Issues
- When the restructured Senior Tax Assistant cadre came into existence and whether earlier Data Entry Operator service counted for Inspector promotion.
- Whether old feeder categories enjoyed exclusive eligibility and whether completed promotions and seniority should be reopened.
- Whether the separate claim for UDC and Tax Assistant promotion under the earlier rules was sustainable.
Provisions considered
- Schedule, column 12 and Note 1, Central Excise and Land Customs Department Inspector (Group C Posts) Recruitment Rules, 2002Both eligible feeder groups could compete after the Senior Tax Assistant cadre arose; clause (a) remained operative for two years from that date. (¶¶ 9, 10, 11, 94, 107, 120)
- Rule 5, Central Excise and Customs Department Senior Tax Assistant (Group C Posts) Recruitment Rules, 2003Initial constitution took effect on 20 January 2003; previous Grade B Data Entry Operator service counted toward eligibility, and seniority governed the directed exercise. (¶¶ 12, 78, 81, 82, 83, 84, 92, 93, 120)
- Rule 4, Central Excise and Customs Department Tax Assistant (Group C Posts) Recruitment Rules, 2003The initial-constitution scheme was considered alongside the earlier rules and directions governing the separate UDC and Tax Assistant dispute. (¶¶ 13, 79, 114, 115, 116, 117, 118)
Held
- Despite language sanctioning restructuring in July 2001, the Senior Tax Assistant cadre came into existence only when its statutory rules took effect on 20 January 2003. The Tribunal’s contrary premise and exclusive declaration for the restructured cadre were erroneous. (¶¶ 76, 77, 78, 79, 80, 81, 82, 83, 84, 88, 89)
- Rule 5 permitted former Grade B Data Entry Operators to count their earlier service toward the two-year eligibility requirement. Clause (a) did not confer an exclusive two-year right: qualified candidates in both clauses (a) and (b) could compete from 20 January 2003, with clause (a) operating for two years. (¶¶ 90, 91, 92, 93, 94, 107)
- There is no universal rule that every vacancy must be filled under the rules prevailing when it arose. The conscious decision to defer Inspector recruitment pending restructuring distinguished Rangaiah; draft rules nevertheless cannot override conflicting statutory rules still in force. (¶¶ 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 69, 100, 103)
- Although the High Court’s general approach to unfilled earlier Inspector vacancies was incorrect, settled promotions, subsequent promotions and the prolonged litigation justified leaving its directions for vacancies arising before 7 December 2002 undisturbed. The appellants could not reopen seniority against those vacancies. (¶¶ 104, 105, 106, 119, 120)
- For Inspector vacancies arising after 7 December 2002, the appellants were eligible for consideration from 20 January 2003 with credit for their earlier Grade B service. The necessary exercise and further promotions were directed; where promotions had already occurred, relief would be notional with seniority and pensionary benefits. (¶¶ 107, 120)
- The separate UDC and old Tax Assistant dispute involved directions permitting promotion under existing rules before the new Tax Assistant rules commenced. The Court found no fault with the High Court’s order in that matter. (¶¶ 112, 113, 114, 115, 116, 117, 118, 121)
Result
Civil Appeals 1970–1975 of 2009 disposed of with directions for consideration and seniority regarding post-7 December 2002 Inspector vacancies, including specified notional promotions and pensionary benefits. Earlier-vacancy seniority left undisturbed. Civil Appeal 1976 of 2009 dismissed. No order as to costs.