Judgment

RANGANATHAN, J. - Leave is granted and the appeal is disposed of after hearing counsel for both parties.

2. The four respondents joined service in the Income-tax department as Upper Division Clerks. Their scale of pay was Rs. 330- 560. In the normal course of events, after putting in five years of service and passing a ministerial staff examination, they would have been promoted as Head Clerks (HC) on the scale of Rs. 425-700. Perhaps because of the stagnancy of a large number of Upper Division Clerks (UDCs) without any promotion, the Government constituted a grade of Tax Assistants (T.As.) by an order dated 11th March, 1978. The pay-scale of the post of Tax Assistants was fixed at Rs. 380-12-EB-15-560-EB-20-640. In other words, the cadre of T.As. was created as an intermediary cadre between U.D.Cs. and HCs. classifying it also as a ministerial cadre in Group C of the Central Services. This was done by upgrading as T.As. one third of the cadre strength of U.D.Cs. The idea was to provide more experienced and competent ministerial staff to deal with important clerical work particularly in the Companies and investigation circles. 4,140 posts of TAs were created by upgrading an