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2000 Supreme(SC) 1880

G.B.PATTANAIK, B.N.AGARWAL
CHIEF Commissioner Of Income Tax – Appellant
Versus
V. SUBBA RAO – Respondent


( 1 ) IT is stated by the learned counsel that the special leave petition has become infructuous. It is accordingly dismissed. CAs Nos. 12410-17 of 1996 and SLP (C) No. 19683 of 1997

( 2 ) THIS batch of appeals and special leave petition are directed against the orders of the Central Administrative Tribunal (for short "the Tribunal") in different cases but the point involved is one and the same. Some of these matters relate to the seniority of the employees in the Income Tax department and some others relate to the seniority of the employees of the central Excise Department. In all these cases the seniority of the employees was being determined in accordance with the office memorandum (OM) dated 22-12-1959 issued by the Government of India, Ministry of Home affairs. The applications before the Tribunal having been filed challenging the validity of the proviso to para 4 as well as proviso to para 5 of the OM, on consideration of the submissions made by the parties, the Tribunal has struck down the aforesaid two provisos and hence the Income Tax Department as well as the Central Excise Department have preferred appeals before this court. In the impugned judgments, the Tribunal has com





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