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        VAT / Sales Tax

        2020 (2) TMI 1379 - HC - VAT / Sales Tax

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        Finality of settled seniority bars reopening and requires promotions to follow binding service-rule based lists. Settled inter se seniority, once conclusively fixed by binding judicial orders and reflected in consequential promotions, cannot be reopened or diluted ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          Finality of settled seniority bars reopening and requires promotions to follow binding service-rule based lists.

                          Settled inter se seniority, once conclusively fixed by binding judicial orders and reflected in consequential promotions, cannot be reopened or diluted except in strict conformity with those orders and the governing service rules. The Madras HC noted that the earlier Division Bench ruling, affirmed by the Supreme Court, had finally determined seniority with reference to permanent cadre strength and the applicable rules, so the agreed seniority list could not be re-agitated. It further required the department to protect the settled seniority position, consider employees in the promotional zone, and proceed with fresh provisional and final seniority lists and consequential promotion orders in accordance with the earlier directions.




                          Issues: (i) Whether the settled inter se seniority list and the consequential seniority lists in the higher cadres could be revisited or reopened. (ii) Whether the petitioners were entitled to protection of the settled seniority position and consequential consideration for promotion, including publication of fresh provisional and final seniority lists in accordance with the binding earlier judgments.

                          Issue (i): Whether the settled inter se seniority list and the consequential seniority lists in the higher cadres could be revisited or reopened.

                          Analysis: The earlier Division Bench decision, as affirmed by the Supreme Court, had conclusively settled that inter se seniority must be worked out with reference to permanent cadre strength and the applicable service rules, and that the agreed seniority list could not be re-agitated. The Court treated the earlier conclusions as final and binding, and held that any attempt to recast the settled seniority position contrary to those directions would amount to reopening a matter that had already attained finality.

                          Conclusion: The settled seniority lists could not be reopened or revised contrary to the earlier binding judgments.

                          Issue (ii): Whether the petitioners were entitled to protection of the settled seniority position and consequential consideration for promotion, including publication of fresh provisional and final seniority lists in accordance with the binding earlier judgments.

                          Analysis: The Court found that the department had to act consistently with the earlier binding directions and could not alter the consequential seniority already worked out on the basis of the settled inter se seniority. At the same time, the petitioners who had reached the promotional zone were entitled to be considered in accordance with the approved proposal, and the department was directed to prepare and publish the provisional seniority list, invite objections, finalise the list, and issue consequential promotion orders within fixed time limits. The Court also directed that the proposal for supernumerary posts, if implemented, must remain aligned with the settled seniority framework.

                          Conclusion: The petitioners were entitled to protection of the settled seniority position and to consequential consideration for promotion, and the department was directed to proceed accordingly.

                          Final Conclusion: The writ petitions were disposed of by preserving the finality of the earlier seniority adjudications, directing adherence to the settled seniority position, and granting consequential reliefs including consideration for promotion and publication of the revised seniority lists in accordance with law.

                          Ratio Decidendi: Once inter se seniority has been conclusively settled by binding judicial orders and acted upon in consequential promotions, it cannot be reopened or diluted except in strict conformity with those orders and the governing service rules.


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                          ActsIncome Tax
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