KAMAL KANTI DUTTA AND ORS. versus UNION OF INDIA AND ORS.

Citation: [1980] 3 S.C.R. 811 · Decided: 23-04-1980 · Supreme Court of India · Bench: Y.V. CHANDRACHUD · Disposal: Dismissed

Cited by 4 judgment(s) · cites 9 · see the full citation network in Lexace

Judgment (excerpt)

811 
KAMAL KANT! DUTTA AND ORS. 
v. 
UNION OF INDIA AND ORS. 
April 23, 1980 
[Y. V. CIIANDRACHUD, C.J., N. L. UNTWAUA, P. S. KAILASAM, 
D. A. DESAI AND E. S. VENKATARAMIAH, JJ.] 
Review of Judgments of the Supreme Court of India under Airticle 137
1 of 
A 
B 
ihe Constitution read with Order XXL of the Supreme Court Rules, 1966-
Petitions filed under Article 32 of the Constitution indirectly invoking the review 
·c 
iurisdiction and seeking a revie1v of earlier decision of the'· Courts Held, there is 
no substance in the request. 
With a view to imp:roving the Income-tax administration, the Government 
of India in consultation with the Federal Public Service Commission decided to 
-reconstitute then existing income-tax services, Class I and II. Under the scheme 
of reorganisation of the services set out in a letter dated September 29, 1944 
D 
of the Government of India Finance Department, the central service Class I 
was to consist of (i) Commissioners of Income-Tax (ii) 
Assistant 
Commis-
·sioners of Income-Tax; (iii) lncome.-Tax Officers Grade I and (iv) Income-Tax 
Officers Grade-II. Thus Income-Tax Officers Class I were to be 
of 
two 
grades, Grade I and II; while Income-Tax Officers Class II were to consist of 
one grade, namely, Grade III. Clauses (a) to (e) of paragraph 2 of the letter, 
prescribed the mode of recruitment to the various posts in Class I and Class II, 
E 
Under Clause (d) recruitment to Class I 
Grade II was 20% by promotion 
from Class II, Grade III and 80% by direct recruitment via Indian Audit and 
Accounts Service etc. 
examination. 
Rules regulating recruitment to the In-
come-Tax Officers (Class I, Grade II) service ''liable to alteration from year 
io year" were published on May 26, 1945, by a resolution of the Finance 
(Central Revenues) Department. Rule 3 provided that recruitment to Class I, 
Grade !I's service shall be made (I) by competitive examination held in India 
F 
in accrnlance with Part-II of the Rules and (ii) by promotion on the basis of 
selection of Grade ill (Class II service, in accordance with Part lII of the 
:Rules. 
By Rule 4 of the Government was to determine, subject to the provi• 
sioos of Rule 3, the method or methods to be employed for the purpose of 
·filling any particular vacancies, or such vacancies 
as may be required to be 
filled during any particular period, and tho number of candidates to be recruited 
by such method. Part ill of the Rules called 
(Recruitment by Promotion) 
G 
provided by paragraph 21 that "recruitment by promotion shall be made by 
selection from Grade-Ill Income-Tax Officers (Class II service) after consul-
i•tion with the Federal Public Service and that no officer shall have any claim 
to such promotion as of right". 
1ly a letter dated January 24, 1950 the Government of India laid down 
certain rules of seniority: (a) as between direct recruits; 
(b) as between 
promotees selected from Class II and ( c) as between direct recruits who com-
H 
pl_eted their probation in a given year and the promotees appointed in the same 
year to Class r. 
A, 
B 
c 
D 
Er 
F: 
G 
ll: 
812 
SUPREME COURT REPORTS 
[1980] 3 S.C.R. 
On October 18, 1951 the Government of India addressed a letter to all the 
Ccmn1issioners of Income·Tax titled "Income-Tax Officers, Grade-II (Class-
I service)-quota of vacancies filled by promotions" wherein it was outlined 
that for a period of 5 years in the first instance 66 and 2/3 per cent of the 
vacancies in Class-I, Grade-II would be filled by direct recrnittnent by a 
combined. competitive examination and the remaining 33 and 1/3 per cent on 
the basis of selection by promotion from Grade-III (Class-II service). Any 
surplus vacancies which could not be filled by promotion for want of suitable 
candidates would be added to the quota of vacancies to be filled by direct re-
cruitment. 
By a letter dated September 5, 1952 the Government of India 
revised with a retrospective effect the Rules of Seniority which were laid down 
on January 24, 1950. 
Rule 1 (f)(iii) as framed on January 24, 1950 which 
was to the effect that "the promotees who have been certified by the comm~s­
sion in any calendar year sha.11 be senior to all direct recruits who complete 
their probation during that year or after and are confirmed with effect from 
a date in that year or after" was revised on September 5, 1952 as "officers pro-
moted in accordance with the recommendations of .the Departmental Promo-
tion Committee before the next

Excerpt shown. Read the full judgment & AI analysis in Lexace.