REGISTERED NO. D. 221
The Gazette of India
EXTRAORDINARY
PART II--Section 3- Sub-section (i)
PUBLISHED BY AUTHORITY
NO. 29] NEW DELHI,FRIDAY, FEBRUARY 9, 1973 /MAGHA 20, 1894
Separate paging is given to this Part in order that it may be filed
as a separate compilation
MINISTRY OF FINANCE
(Department of Revenue and Insurance)
Income-tax Establishments
NOTIFICATION
New Delhi, the 9th February 1973
G.S R. 54(E).—In exercise of the powers conferred by the proviso to article 309 of the Constitution, the President hereby makes the following rules regulating the seniority of persons directly recruited or promoted to Income-tax Officers (Class I) Service, namely:—
1. Short title and commencement.—(I )These rules may be called the Income- tax Officers (Class I) Service (Regulation of Seniority) Rules, 1973.
(2) They shall be deemed to have come into force on the Kith day of January, 1959.
2. Definitions.—In these rules, unless the context requires otherwise—
(a) "date of commencement" of these rules means the 16th day of January. 1959;
(b) "direct recruit' means an Income tax Officer recruited to the Income- tax Officers (Class 1) Service on the basis of any competitive examina- tion held by the Union public Service Commission;
(137 )
138 THE GAZETTE OF INDIA EXTRAORDINARY [.PART Ur-(c) "promotee" means an Income-tax Officer promoted to Class I Service on the basis of selection and includes—
(1) any Income-tax Officer, Grade III (Class II) Service who had been promoted to Income-tax Officers (Class I, Grade II) Service before the 1st day of July, 1959;
(ii) any Income-tax Officer in Class II Service, who is promoted to Income-tax Officers (Class I) Service, on or after the 1st day of July, 1959; and
(iiiO any Income-tax Officer in Grade III (Class II) Service, who had been promoted to Income-tax Officer (Class I, Grade II) Service before the 16th day of January, 1959, in excess of the quota fixed for promotion in terms of the directions contained in letter No. 24 (2) Adm. IT/51, dated the 18th October, 1951 of the Government of India, in the Ministry of Finance (Kevenue Division).
3. Seniority of officers.—The seniority of the Income-tax Officers in the C'-ass I Service shall be regulated as from the date of commencement of these rules in, accordance with the provisions hereinafter contained namely: —
(1) the seniority among the promotees inter se shall be determined in the order of selection for such promotion and the officers promoted as a result of any earlier selection shall ranlt senior to those selected as a result of any subsequent selection;
(ii) the seniority amonp the direct recruits inter xe shall be determined by the order of merit in which they are selected for such appointment by the Union Public Service Commission and any person appointed as a resul* of an earlier selection sha1,' rank senior to all other per- sons appointed as a result of any subsequent selection; and
(iii) the relative seniority among the promotees and the direct recruits shall be in the ratio of 1:1 and the same shall be so determined and regulated in accordance with a roster maintained for the purpose, which shall follow the following sequence, namely: —
(a) promotee; (b) direct recruit; ((.') promotee; (d) direct recruit; and so on.
4. Interpretation.—-If any question arises as to ths application of these ru'es or interpretation thereof, such question shall be referred to the Central Board of Direct Taxes, who shall give a decision thereon.
5. Repeal. Any rule relating to fixation of seniority and other conditions of service of Income-tax Officers Class I (whether they are direct recruits or pro- motees), shall, in so far as they relate to those officers who are governed by these rules, stand repealed to the extent they are inconsistent with any of the provisions contained in these rules.
[No. F.10/l/73-Ad.VI.J
M. M. SETHI, Dy. Secy.
SEC. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY 139 I 40 THE GAZETTE OF INDIA EXTRAORDINARY [PAUI II—SEC. 3fi>,