Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Court upholds quota rule for vacancies, directs prompt implementation, emphasizes formal rule amendments</h1> The Court dismissed the writ petition and related applications, affirming that the quota rule applies to vacancies as they arise, not to maintain a ... Whether pending consideration of names by the UPSC for promotion to Group A, ad hoc promotions have been made to Group A and members from the first feeder category, namely, Superintendents of Excise Group B were not promoted.? Held that:- The complaint is that for the said ad hoc promotions, the quota rule of 6 : 1 : 2 has not been followed. The answer of the Union of India in this behalf is that it has been found that earlier there have been excess promotions to Group A from the petitioners’ category of Excise Superintendents Group B and, therefore, presently, more officers from the other two feeder channels have been promoted on an ad hoc basis so that there will be no imbalance when the final review takes place. Even assuming that for purposes of ad hoc promotions it would have been fair to follow the ratio of 6 : 2 : 1, the respondents have shown adequate justification for not following the said ratio while making ad hoc promotions. Thus if one of these groups in the quota has had more promotions earlier and if the Government of India wants to off-set the said advantage, such an action cannot be said to be unfair. Appeal dismissed. Issues Involved:1. Interpretation of the quota rule for promotions from Group B to Group A in the Indian Customs and Central Excise Services.2. Validity of ad hoc promotions made without adhering to the prescribed quota.3. Implementation of the Supreme Court's judgment dated 22-11-1996.4. Request for a time limit for the preparation of an inter se seniority list.5. Request for alteration of the quota ratio based on current cadre strength.Issue-wise Detailed Analysis:1. Interpretation of the Quota Rule for Promotions from Group B to Group A:The primary issue revolves around the interpretation of the quota rule of 6:1:2 for promotions to Group A from three feeder categories: Superintendents of Central Excise, Superintendents of Customs (P), and Customs Appraisers. The petitioners argued that the ratio should be maintained at all times in Group A posts, not just at the time of filling vacancies. They contended that due to frequent retirements, the proportion of Superintendents of Central Excise in Group A posts is not maintained. The Court, however, found no merit in this contention. It clarified that the intention behind the proposals dated 8-6-1989 and the amended rules of 1998 was to apply the ratio to vacancies as they arise, not to maintain a constant ratio in Group A posts. The Court emphasized that once officers are promoted to Group A, their feeder category identity ceases to exist.2. Validity of Ad Hoc Promotions Made Without Adhering to the Prescribed Quota:The petitioners raised concerns about ad hoc promotions to Group A made without following the 6:1:2 quota. The Union of India justified this by stating that earlier there were excess promotions from the petitioners' category, and the current ad hoc promotions aimed to balance this. The Court accepted this justification, stating that it was not unfair for the government to offset earlier excess promotions by promoting officers from other feeder categories on an ad hoc basis.3. Implementation of the Supreme Court's Judgment Dated 22-11-1996:The Court noted that the Union of India had amended Rule 18 and issued seniority lists following the 1996 judgment. However, delays in the review process by the UPSC necessitated further ad hoc promotions. The Court directed the Union of India to expedite the implementation of the 1996 judgment and complete the review process within six months.4. Request for a Time Limit for the Preparation of an Inter Se Seniority List:The Customs Appraisers (Direct recruits) requested a time limit for implementing the 1996 judgment and preparing an inter se seniority list. The Court agreed and directed the Union of India to take steps for implementation within six months.5. Request for Alteration of the Quota Ratio Based on Current Cadre Strength:The Customs Superintendents (P) argued that the 6:1:2 ratio was based on the 1989 cadre strength and should be revised according to the current strength. The Court held that any change in the quota must be made through appropriate amendments to the rules, not through an interlocutory application. The Court dismissed the application but allowed the applicants to take necessary steps for seeking a change in the quota.Conclusion:The Court dismissed Writ Petition No. 651 of 1997 and related applications, upholding the interpretation of the quota rule as applicable to vacancies as they arise. It directed the Union of India to expedite the implementation of the 1996 judgment and complete the review process within six months. The Court also clarified that any change in the quota ratio must be made through proper amendments to the rules.

        Topics

        ActsIncome Tax
        No Records Found