Order.-The petitioner in both the writ petitions is one and the same person.

2. In the first writ petition he has challenged the validity of the memorandum, dated 22nd December, 1964, issued by the Commissioner of Income-tax, the respondent herein, calling upon him to show cause against the proposed punishment of compulsory retirement under rule 15 (4) of the Central Civil Services (Classification, Control and Appeal) Rules, 1957 within fifteen days from the date of the receipt of that memo. In the second writ petition, the petitioner has challenged the validity of the final order passed by the Commissioner of Income-tax, the respondent herein, dated 26th October, 1972 reducing the petitioner from Class III to Glass IV, and directing that the petitioner will not be eligible for promotion to any higher posts for a period of three years.

3. As both the writ petitions arise out of the same disciplinary proceedings initiated against the petitioner and as the issues involved are practically the same, it is convenient to dispose of them together.

4. The petitioner was appointed as officiating lower division clerk in the Income-tax Department by an order dated 15th January, 1947 of the Inspe

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