Page No.# 1/8 GAHC010090932025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2282/2025 SRI L SONGLIEN HRANGKHOL AND ANR S/O S HRANGKHOL SENIOR ASSISTANT O/O SUPERINTENDENT OF TAXES HAFLONG R/O VIL LUNGKHOK PO AND PS HAFLONG DIST DIMA HASAO ASSAM PIN 788819 2: AJOY KUMAR DAS S/O LT DHIRENDRA KR DAS NAZIR O/O SUPERINTENDENT OF TAXES RECOVERY HAILAKANDI R/O VIL AND PO ALEXENDERPUR PS KATLICHERA DIST HAILAKANDI ASSAM PIN 78816 VERSUS THE STATE OF ASSAM AND ORS TO BE REP BY THE COMMISSIONER AND SECRETARY TO THE GOVT OF ASSAM DEPTT O F FINANCE ASSAM CIVIL SECRETARIAT DISPUR GUWAHATI 6 2:THE COMMISSIONER OF TAXES ASSAM GOVT OF ASSAM DEPTT OF TAXATIION KAR BHAWAN DISPUR GUWAHATI ASSAM PIN 781006 3:THE ADDITIONAL COMMISSIONER OF TAXES ASSAM DEPTT OF FINANCE TAXATION KAR BHAWAN DISPUR GUWAHATI ASSAM PIN 781006 4:THE DEPUTY COMMISSIONER OF TAXES SILCHAR ZONE SILCHAR SWAMIJI ROAD ITKHOLA SILCHAR DIST CACHAR ASSAM PIN 788004 5:THE SUPERINTENDENT OF TAXES HAILAKANDI UNIT Page No.# 2/8 DIST HAILAKANDI ASSAM PIN 78815 Advocate for the Petitioner : MR. B PURKAYASTHA, J.P. BARUAH Advocate for the Respondent : SC, FINANCE AND TAXATION, Linked Case : WP(C)/1542/2025 SUMON SINHA AND ANR S/O SHYAM MOHAN SINHA SENIOR ASSISTANT O/O SUPERINTENDENT OF TAXES HAILAKANDI UNIT R/O VILL. LAKHIPUR-III PO KALAIN DIST. CACHAR ASSAM PIN-788815. 2: AJOY KUMAR DAS S/O LATE DHIRENDRA KR DAS NAZIR O/O SUPERINTENDENT OF TAXES (RECOVERY) HAILAKANDI R/O VILL AND P.O.- ALEXENDERPUR P.S.- KATLICHERRA DIST- HAILAKANDI ASSAM PIN-788161 VERSUS THE STATE OF ASSAM AND 4 ORS. TO BE REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM DEPARTMENT OF FINANCE ASSAM CIVIL SECRETARIAT DISPUR GUWAHATI- 781006. 2:THE COMMISSIONER OF TAXES ASSAM GOVT. OF ASSAM DEPARTMENT OF TAXATION KAR BHAWAN Page No.# 3/8 DISPUR GUWAHATI ASSAM PIN-781006 3:THE ADDITIONAL COMMISSIONER OF TAXES ASSAM DEPARTMENT OF FINANCE TAXATION DEPARTMENT KAR BHAWAN DISPUR GS ROAD GUWAHATI ASSAM PIN-781006 4:THE DEPUTY COMMISSIONER OF TAXES SILCHAR ZONE SILCHAR SWAMIJI ROAD ITKHOLA SILCHAR DIST- CACHAR ASSAM PIN-788004 5:THE SUPERINTENDENT OF TAXES HAILAKANDI UNIT DIST- HAILAKANDI ASSAM PIN-788151 ------------ Advocate for : MR. B PURKAYASTHA Advocate for : SC FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS. Linked Case : WP(C)/1745/2025 L SONGLIEN HRANGKHOL S/O- S HRANGKHOL SR ASSTT O OF THE SUPERINTENDENT OF TAXES HAFLONG R/O- VILL- LUNGKHOK PO AND PS- HAFLONG 2: SUMON SINHA Page No.# 4/8 S/O- SHYAM MOHAN SINHA SENIOR ASSISTANT O/O THE SUPDDT. OF TAXES HAILAKANDI UNIT R/O- LAKHIPUR-III P.O- KALAIN DIST- CACHAR ASSAM PIN-788815 VERSUS THE STATE OF ASSAM REP BY THE COMM AND SECY TO THE GOVT OF ASSAM DEPTT OF FINANCE ASSAM CIVIL SECRETARIAT DISPUR GHY- 06 2:THE COMMISSIONER OF TAXES ASSAM GOVT. OF ASSAM DEPTT. OF TAXATION KAR BHAWAN DISPUR GUWAHATI-06 ASSAM 3:THE ADDL. COMMISSIONER OF TAXES ASSAM GOVT. OF ASSAM DEPTT. OF TAXATION KAR BHAWAN DISPUR GUWAHATI-06 ASSAM 4:THE DEPUTY COMMISSIONER OF TAXES SILCHAR ZONE SILCHAR DIST- CACHAR ASSAM PIN-788004 5:THE SUPERINTENDENT OF TAXES HAILAKANDI UNIT Page No.# 5/8 DIST- HAILAKANDI ASSAM PIN-788151 ------------ Advocate for : MR. S SUTRADHAR Advocate for : SC FINANCE appearing for THE STATE OF ASSAM BEFORE HONOURABLE MR. JUSTICE SOUMITRA SAIKIA ORDER 06.08.2025 Heard Mr. KN Choudhury, learned Senior Counsel assisted by Mr. B. Purkayastha, learned counsel for the petitioners. Also heard Mr. B. Gogoi, learned Additional Advocate General for the Finance and Taxation Department. 2] The petitioners are employees of the State Taxation Department who are working as Senior Assistant/Nazir in the State Taxation Department and posted at various stations. The case projected by the petitioners is that pursuant to the Assam Taxation Service Rules, 1995 which came to be amended on 18.12.2020 the qualification for promotion to the next higher post of Inspector of Taxes has been amended and the requirement is a graduate degree or an equivalent degree from the Government recognized university. It is the submission of the learned Senior Counsel for the petitioners that all the petitioners are graduate degree holders and are eligible to be considered for filing up of the vacant posts of Inspector of Taxes by way of promotion as per the Assam Taxation Service Page No.# 6/8 Rules, 1995. However, certain persons who are undergraduates, over aged and also retired persons were also permitted to apply under the amended Rules for being considered for promotion to the post of Inspector by the Government. This prevented the writ petitioners from being included in the zone of consideration of promotion in respect of the vacancies which were notified. Consequently, the petitioners are before this Court putting to challenge the said process initiated by the Department for promotion as there are several persons who do not satisfy the requirement under the amended Rules, namely, those who are undergraduate or overaged or even retired. 3] Notices in these matters were issued and interim orders were passed directing the respondents not to declare the results. 4] Today when the matters were called up, Mr. B Gogoi, learned Additional Advocate General, Assam, submits that this exercise undertaken by the Government is one time exercise permitting both the graduates as well as the undergraduates who were otherwise qualified under the pre-amended Rules to appear for selection for promotion to the higher post of Inspector of Taxes. It is submitted by Mr. Gogoi that out of the total vacancy of 60 posts in the cadre of Inspector of Taxes pursuant to the selection process only 10 candidates have been considered to have cleared the examination. The results are not declared in view of the interim orders and are placed in a sealed cover. He further Page No.# 7/8 submits on instructions that the balance 50 vacancies which are still vacant the Government will shortly make arrangements for selection and promotion and these vacancies will only be available for those candidates who satisfy the requirement under the amended Rules, namely, the candidates who are graduates. 5] Having heard learned counsel for the parties, this Court is of the view that if as submitted by the learned Additional Advocate General, Assam that out of 60 vacancies, only 10 vacancies have been filled up and 50 vacancies are yet to be filled up and the Government is proposing to undertake the necessary process for filling up of these posts by adhering to the amended Rules and for which only candidates who are graduates are to be considered for promotion; this matter can be closed taking into account the submissions of learned Additional Advocate General for the State that the Government will permit the graduates or equivalent degree holders from the Government recognized university only and who satisfy the eligibility criteria as per the amended Rules of the Assam Taxation Service Rules, 1995, while undertaking the process for filing up the 50 posts of Inspector of Taxes and once the process starts, if the petitioners are found to be eligible to be included in the zone of consideration their cases will also be considered and they will be permitted to participate in the process which will be undertaken. It is directed that in the process for selection for promotion Page No.# 8/8 to the post of Inspector of Taxes when initiated by the Respondents, the petitioners if otherwise found to be eligible under the Rules as amended will be permitted to participate. The other apprehension expressed by the learned Senior Counsel for the petitioners that the 10 (ten) selected persons if are found to be graduates and junior to the present writ petitioners they should not be permitted to join their posts until and unless the petitioners’ cases are considered, can subsequently be redressed by giving them liberty to the petitioners to approach this Court assailing such issues relating to seniority, if any such occasions arises at any given point in time. 6] Interim orders passed earlier stand vacated. 6] Interim orders passed earlier stand vacated. 7] The respondents are permitted to publish the results and proceed with the appointment. 8] With the above observations and directions, the writ petitions stand disposed of. JUDGE Comparing Assistant