Judgment

A. N. RAY, J.

( 1 ) THESE two appeals are by certificate from the common judgment dated 10/08/1971 of the High Court of Himachal Pradesh.

( 2 ) THE State and the Taxation Commissioner, Himachal Pradesh are the appellants is Civil Appeal No. 1324 of 1972. The ten appellants in Civil Appeal No. 2648 of 1972, are Taxation Inspectors of the former State of Punjab. They were allocated to Himachal Pradesh because of reorganisation of the State of Punjab. The first seven appellants were confirmed as Taxation Inspectors. The other three appellants were Taxation Inspectors but were not confirmed in that post.

( 3 ) THE appellants in the former State of Punjab were Sub-Inspectors of Taxation. On 1/04/1966 the appellants were upgraded from the post of Sub-Inspectors to Inspectors of Taxation. When the appellants were allocated to Himachal Pradesh on the appointed day on 1/11/1966 they were Inspectors of Taxation. The respondents were Excise Sub-Inspectors in Himachal Pradesh on the appointed day. The respondents were upgraded from the position of Excise Sub-Inspectors to Inspectors with effect from 1/05/1969. That upgrading was with the sanction and under the directions of the Central