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    <title>1997 (10) TMI 399 - Supreme Court</title>
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    <description>Deputation to a borrowing department does not confer a vested right to absorption, continuation in the higher post, or promotion in the parent cadre. Ad hoc or officiating promotion earned during deputation cannot displace the governing service rules, and seniority alone cannot override prescribed qualification or examination requirements. The officer remains attached to the parent cadre and reverts on expiry of deputation. Separately, where qualifying service was completed, the Court permitted eligible officers to exercise voluntary retirement from the deputation post within the time fixed, counting qualifying service up to the date of judgment.</description>
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      <title>1997 (10) TMI 399 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=187226</link>
      <description>Deputation to a borrowing department does not confer a vested right to absorption, continuation in the higher post, or promotion in the parent cadre. Ad hoc or officiating promotion earned during deputation cannot displace the governing service rules, and seniority alone cannot override prescribed qualification or examination requirements. The officer remains attached to the parent cadre and reverts on expiry of deputation. Separately, where qualifying service was completed, the Court permitted eligible officers to exercise voluntary retirement from the deputation post within the time fixed, counting qualifying service up to the date of judgment.</description>
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