Extract
M/s Sahara India (Firm),lucknow VS. Commissioner Of Income Tax,central-i & Anr
The Judgement Information System CASE NO.: Appeal (civil) 4968 of 2007PETITIONER: Ashok Kumar Shrivastava and ors RESPONDENT: Ram Lal and others DATE OF JUDGMENT: 08/01/2008BENCH: ALTAMAS KABIR & P.SATHASIVAMJUDGMENT: J U D G M E N T With Civil Appeal Nos. 4969/07 and 4970/07 Altamas Kabir,J.1. These three appeals arise out of a common judgment and order dated 20.9.2006 passed by the Lucknow Bench of the Allahabad High Court disposing of several Writ petitions filed by the appellants in these appeals. Since these appeals arise out of a common judgment and common questions of fact and law are involved, they have been taken up together for final hearing and disposal. While C.A.No. 4968/2007, arises out of W.P.No.1041/96, W.P.No.1295/97 and W.P.No.1863/98, the other two appeals arise out of the other Writ petitions disposed of by the common judgment.2. In order to appreciate the issues which arise in these appeals it is necessary to indicate some of the facts set out in the writ petitions.3. At the relevant point of time in the U.P.Trade Tax Department there were 669 posts of Trade Tax Officers, Grade II. Out of the said 669 posts, about 502 posts belonged to the Direct Recruits quota, but in 1980 only 243 of the posts had been filled. The vacancy in respect of the remaining 259 posts were the result of the slow and long drawn out process of the U.P. Public Service Commission in conducting the U.P.Subordinate Service Examination.4. During the hearing of the writ petitions it transpired that the Commissioner, Trade Tax, had sent a requisition to the U.P. Public Service Commission on 25.9.1980 for filling up 75 vacancies. Another requisition was sent on 9.12.1981 for 115 posts. Against the first requisition the Public Service commission sent the names of candidates only on 6.9.1982. In the meantime, after December 1981 a further 28 vacancies arose and a revised requisition was sent on 14.10.1982 for 143 vacancies. A total number of 143 posts were advertised in 1985 and in September 1986 the said 143 candidates were made available by the Public Service Commission.5. As will also appear from the records, between 1982-1986, further requisitions were repeatedly made by the Commissioner, Trade Tax, requesting the Public Service Commission and the Government to make available further candidates in the direct recruits quota to fill up the remaining vacancies. Along with the vacancies in the quota for direct recruits there were 167 vacancies in the promotion quota also. On 6.12.1983 the Commissioner, Trade Tax sent a requisition for 26 posts which was enhanced to 33 posts by a letter dated 28.8.1984. In February 1985 a reminder was sent for 176 posts, though by that time the Public Service Commission had already advertised for 143 posts and the Commissioner, Trade Tax was informed in January 1986 that 143 candidates would probably be made available in June 1986.6. Since apparently the work of assessment and collection of revenue was being seriously hampered, the Commissioner, Trade Tax, wrote to the Secretary, Institutional Finance, in February 1986, to provide retrenched officers from other Departments to conduct the said work and in March ...
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