Page No.# 1/3 GAHC010075562022 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2689/2022 MD. ALIMUDDIN AHMED S/O- LATE ABDUL RAHMAN R/O- NOONMATI MASJID ROAD, HOUSE NO. 12, GUWAHATI-20, DIST- KAMRUP (M) VERSUS THE STATE OF ASSAM AND 5 ORS REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM, FINANCE (TAXATION) DEPARTMENT, DISPUR, GUWAHATI-6 2:THE JOINT SECRETARY TO THE GOVT. OF ASSAM FINANCE (TAXATION) DEPARTMENT DISPUR GUWAHATI-6 3:THE COMMISSIONER OF TAXES ASSAM KAR BHAWAN DISPUR GUWAHATI-6 4:THE JOINT COMMISSIONER OF TAXES ASSAM KAR BHAWAN DISPUR GUWAHATI-6 5:THE DEPUTY COMMISSIONER OF TAXES ZONE- C GOVERNMENT OF ASSAM Page No.# 2/3 KAR BHAWAN DISPUR GUWAHATI-781006 6:THE ASSISTANT COMMISSIONER OF TAXES GUWAHATI UNIT- D KAR BHAWAN DISPUR GUWAHATI-78100 Advocate for the Petitioner : MR R SINGHA, Advocate for the Respondent : SC, FINANCE, MR R DAS(R7),MR. C BHATTACHARYYA(R7),GA, ASSAM BEFORE HONOURABLE MR. JUSTICE RAJESH MAZUMDAR ORDER Date : 11.03.2026 Heard Mr. R. Singha, learned counsel for the petitioner. Also heard Mr. B. Gogoi, learned Standing Counsel, appearing for the respondents No. 1 to 6 and Mr. C. Bhattacharya, learned counsel appearing for newly impleaded respondent No.7. 2. The grievance as originally raised in this petition was that although the petitioner was not a graduate, he was entitled to be considered for promotion from Grade IV to Grade III post despite his ineligibility. 3. However, during the pendency of this writ petition, the petitioner has been able to acquire the qualification of graduation. The respondent No.7 is also a graduate. 4. It is therefore the submission of the learned counsel for the petitioner and the respondent No.7 that the grievance in the writ petitioner would be redressed, if the respondent authorities are directed to consider the case of the petitioner and the respondents No.7 respectively, along with other eligible candidates for promotion from Grade-IV to Grade-III posts subject to eligibility under the relevant Rules. 5. Mr. B. Gogoi, learned Standing Counsel, Finance appearing for the respondents has fairly Page No.# 3/3 submitted that the said exercise can be undertaken and the petitioner and respondent No.7 would be considered according to their eligibility under the relevant Rules as per their turn. 6. Since no further adjudication is required in view of the submissions and concessions made at the Bar, the writ petition is closed directing the respondent authorities to consider the petitioner and the respondent No.7 along with other eligible candidates on their turn as per the eligibility for promotion from Grade-IV to Grade-III, as and when such exercise will be undertaken by the department. 7. With the above observation and directions, the writ petition is disposed of. Interim order shall merge with this order. JUDGE Comparing Assistant