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N. UNNI KRISHNAN NAIR
Uddhab Chandra Das, S/O. Late Niranjan Chandra Das – Appellant
Versus
State Of Assam, To Be Represented By The Commissioner And Secretary To The Govt. Of Assam, Finance (Taxation) Deptt. – Respondent
JUDGMENT :
N. Unni Krishnan Nair, J.
Heard Mr. Abdul Muktadir Barbhuiya, learned counsel appearing on behalf of the petitioner in all these 3(three) writ petitions. Also heard Mr. B. Gogoi, learned standing counsel, Finance Department; Mr. R. Dhar, learned standing counsel, Accountant General(A&E), Assam, appearing on behalf of respondent No. 4 in WP(c)5488/2019; and Mr. C. Baruah, Accountant General (A&E), Assam, appearing on behalf of respondent No. 5 in WP(c)4887/2021.
2. The petitioner, herein, by way of instituting WP(c)6524/ 2018, has, inter alia, prayed for a direction upon the respondent authorities for granting retrospective effect to the promotion as effected in his case to the cadre of Assistant Commissioner of Taxes, vide order, dated 01.03.2017. The petitioner is seeking such promotion to be made w.e.f. 01.01.2009 and thereafter, he has sought for a direction for his promotion to the cadre of Deputy Commissioner of Taxes w.e.f. 01.01.2013.
3. The petitioner in WP(c)5488/2019 has prayed for a direction for his promotion along with consequential benefits to the cadre of Joint Commissioner of Taxes.
4. The petitioner in WP(c)4887/2021 has presented a challenge to the Departmen
The court established that retrospective promotion cannot be granted if the candidate does not meet eligibility criteria due to disciplinary actions and insufficient qualifying marks.
The principle of seniority-cum-merit mandates fair consideration for promotions, and failure to do so violates fundamental rights.
Notional promotion is not granted with retrospective effect unless there are exceptional circumstances or a rule permitting it.
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