Judgement

SIKRI, J.: 16. Officers of the Income-tax Department have filed this petition under Article 32 of the Constitution praying for various reliefs on the ground that their rights under Articles 14 and 16 have been infringed. They are all confirmed Assistant Commissioners of Income-tax and respondents 6 to 39 are also confirmed Assistant Commissioner of Income-tax. Respondents 1 to 5 are the Union of India, Secretary, Ministry of Finance, Central Board of Direct Taxes, Secretary, Ministry of Home Affairs, and the Union Public Service Commission. The practical object of the petition is to gain some seniority so that they can be promoted as Commissioner of Income-tax earlier than the respondents 6-39. The petitioners were all confirmed as Assistant Commissioner in 1959. Apart from respondents 28, 29 and 30, all other respondents were confirmed in earlier years. In brief, the case of the petitioners is this: The Government in breach of the rules governing the service of Income-tax Officer Class I, Grade II, appointed respondents 6 to 39. Their initial appointments were irregular and illegal being outside the quota prescribed by Government for regulating recruitment to the service.