Central Administrative Tribunal - Delhi
Manish Kumar Gautam And Others vs Central Board Of Indirect Taxes A& ... on 19 September, 2023
1 OA No. 2342/2023
Central Administrative Tribunal
Principal Bench: New Delhi
OA No.2342/2023
MA No.2301/2023
CP No.380/2023
Order reserved on: 17.08.2023
Order pronounced on: 19.09.2023
Hon'ble Mr. Tarun Shridhar, Member (A)
Hon'ble Mr. Manish Garg, Member (J)
1. Manish Kumar Gautam
S/o Sh. Khem Chand
Aged about 35 years
Working at CCA, Delhi Zone
R/o 137, Khera Khurd, New Delhi-110082
2. Vattan Dhiman
S/o Sh. Narender Dhiman
Aged about 37 year
Working at CGST Delhi - North, Delhi-Zone
R/o 1373A, Pama Mamurpur Narela
Delhi-110040
3. Tarun Kumar
S/o Late Sh. Rambir
Aged about 40 years
Working at CCA, Delhi Zone
R/o H No. 1315, Sector-4 R. K Puram
New Delhi-110022
4. Megha Goyal
D/o Late Sh. Madhu Sudan Agarwal
Aged about 36 years
Working at Appeals-2 Commissionerate
R/o 1-2 Block/112A, Kalkaji DDA Flats
New Delhi-110019
5. Sumit Dabas
S/o Sh. Davender Singh
Aged about 33 yrs
Working at Airport Terminal-3, Delhi
R/o H No. 290-291 Pocket-2 Sector 25 Rohini
New Delhi- 110085
2 OA No. 2342/2023
6. Pankaj Nain
S/o Sh. Ram Prasad
Aged about 38 years
Working at CCO, Delhi-Zone
R/o C-346 Ganga Nagar Meerut, UP
7. Dhruv
S/o Sh. Bhag Chand
Aged about 39 years
Working at CGST Delhi-East, Delhi Zone
R/o Flat no. 2081, SBI Enclave, H Block
Vikas Puri, New Delhi-110018
8. Jitender Nagar
S/o Sh. Surender Nagar
Aged about 37 years
Working at Nacin Faridabad
R/o House no, 83, Village Khalda
Post Kachera Dist GB Nagar UP
9. Nitish Maurya
S/o Sh. Narendre Kumar
Aged about 35 years
Working at Delhi Audit-2, Delhi Zone,
R/o Sector 7 R. K Puram, QTR 536
New Delhi-110022
10. Yogesh
S/o Sh. Suresh Chand
Aged about 35 years
Working at Delhi Audit-2, Delhi Zone
R/o H No. 63 Double Storey
Tilak Nagar New Delhi-110018
11. Joginder
S/o Sh. Balle Ram
Aged about 39 years
Working at CGST Delhi-North, Delhi Zone
R/o Mahawati Tehs Samakha
Dist Panipat
12. Munish Shamra Panchkula
S/o Sh. Narain Dutt Sharma
Aged about 35 yrs
Working at CGST, Panchkula
R/o Flat no. 201, GHS 14 Sector 27
13. Noushin Fatima
D/o Sh. Md. Kafil Ahmed
3 OA No. 2342/2023
Aged about 35 yrs
Working at ACC Import,
R/o 494, L Pocket Sarita Vihar
Delhi-110076
....Applicants
(By Advocate: Mr. Ajesh Luthra with Mrs. Sriparna Chaterjee)
Versus
1. Union of India
Through its Secretary,
Ministry of Finance,
North Block, New Delhi-110001
2. The Central Board of Indirect Taxes & Customs
Through its Chairman
North Block, New Delhi-110001
3. The Principal Chief Commissioner
(Cadre Controlling Authority)
Delhi GST Zone,
C.R. Building, IP. Estate,
New Delhi-110002
4. Ketan Yadav
Date of Joining 02.06.2016
5. Hitesh Kumar Alwary
Date of Joining 17.04.2017
6. Anurag Tiwari
Aged about 36 Years
S/o Sh. Kedar Nath Tiwari
R/o House no. 547 Rana Apartment 4th Floor
Gali Number 2 Kapashera New Delhi-110037
(Sr.No 22 in the Seniority list dated 27.03.2023)
7. Sandeep Malik
Aged about 33 yrs
S/o Sh. Azad Singh Malik
R/o H no. 56 A Near Huda City Park,
Vikas Nagar, Rohtak, Haryana-124001
(S.No 43 in the Seniority list dated 27.03.2023)
8. Kapil Saini
Aged about 33 years
S/o Sh. Suresh Kumar Saini
4 OA No. 2342/2023
R/o H No. 1826/3, Lane no. 8,
Rajiv Nagar Gurugram-122001
(Sr No. 67 in the Seniority list dated 27.03.2023)
9. Deepak Yadav
Aged about 32 yrs
S/o Sh. Mahender Singh Yadav
R/o B404 Shri Shyam CGHS
Sector-3(II) Tehsil Rewari
(S.No 69 in the Seniority list dated 27.03.2023)
10. Surya Pratap Yadav
Aged about 33 yrs
S/o Sh. Ramesh Chand Yadav
R/o H No. 217, Near Baleshwar Mandir
Japlinganj Ballia UP
(S.No 76 in the Seniority list dated 27.03.2023)
11. Jitender Kumar Yadav
Aged about 33 yrs
S/o Sh. Chhote Lal
R/o Vill Balawas Ahir PO Boria
Kamalpur Tehsil Rewari
(S. No 85 in the Seniority list dated 27.03.2023)
... Respondents
(By Advocate: Mr. A.K.Berera with Mr. Amarendra P.Singh for
Respondents No.6 to 11,
Mr. Pradeep Kumar Sharma,
Mr. M.K.Bhardwaj with Mr. Arun Prakash)
ORDER
By Hon'ble Manish Garg, Member (J) Through the medium of this Original Application (OA) filed under Section 19 of the Administrative Tribunals Act, 1985, the applicant has prayed for the following reliefs:
―(a) Pass an order or direction directing the Respondents to consider the Applicants for promotion to the post of Executive Assistant by including their names in the zone of consideration calling for vigilance clearance report of the applicants after holding that the existing zone of consideration, on the basis of which, the 5 OA No. 2342/2023 letter dated 23.05.2023 has been issued, is not in accordance with law; and/or
(b) Pass any other order or orders that may deem fit in the circumstances of the case.‖
2. The brief facts of the case, as projected by the learned counsel for the applicants are as follows:
2.1 The office of the Principal Chief Commissioner of Central Goods & Services Tax (Delhi Zone) has initiated the process of the promotion of Tax Assistants to the post of Executive Assistants (EA). Vide a communication dated 23.05.2023, Vigilance Clearance Certificate along with APARs and dossiers of 228 employees have been called for from the subordinate offices. The apprehension of the applicants is that on account of non adherence to the rules and instructions, they may be denied their legitimate due of consideration for promotion as the respondents have extended the scope of the zone of consideration.
2.2 The applicants are working in the feeder category i.e., Tax Assistant and joined the Delhi Zone through Inter Commissionerate Transfer (ICT) with the respondents with effect from 2016 onwards. There is another category of Senior Tax Assistant which is re-designated with effect from 28.09.2015. The next channel of promotion is Executive Assistant to which both the categories are eligible. Now the 6 OA No. 2342/2023 claim between the applicants and the private respondents is who will march over whom.
2.3 In support of this, the learned counsel Mr. Ajesh Luthra has drawn our attention to para 1 (pages 31 and 32 of the paper book), which reads as under :-
"1.....................the approval of the competent authority has been now been accorded to consider those Tax Assistants who were in position as on the date of notification of RRs of EA (field formations) in 2015 i.e., 28.09.2015 and who have completed more than 06 years of regular service as on 01.01.2022, for filling up vacancies of Executive Assistant during the vacancy year 2022, as approved by DoP&T and UPSC."
2.4 He has further drawn our attention to paras 2 (i) and (ii) of the department clarification, which is at pages 33 and 34 of the paper book. The same are reproduced below :-
"2. It has been decided by competent authority that (i) OTR for EA has to be read harmoniously with the provisions of RRs of EA, including Senior Junior clause. In case a junior is eligible under OTR, his/her seniors also be considered as per senior junior clause, provided such a senior has a minimum of 4 years qualifying service as on 01.01.2022 (reducing two years from the six years qualifying service with which the junior is being promoted). (ii) All those who joined in TA grade, in any field formation of CBIC, on or before 28.09.2015 to be considered eligible for OTR. In case of ICT transferees who joined in TA grade initially on or before 28.09.2015 and got transferred to another zone after 28.09.2015, the current zone where they are posted should consider them under OTR, duly counting the length of service from date on which they joined as TA initially in the previous zone."
2.5 He has further drawn our attention to the erstwhile seniority list dated 27.03.2023 where their names are 7 OA No. 2342/2023 reflected at Sl. No. 213 onwards after Mr. Munish Sharma and Mr. Pankaj Nain onwards.
2.6 This case has a chequered history. Earlier also Mr. Surender Singh and Ors. filed OA No. 1178/2018 where the similar issue had been raised at page 68 para B of the paper book. The same is reproduced below :-
"B. To declare the action of the respondents in not preparing zone of consideration for promotion to the post of Superintendent Central Excise out of eligible officers in feeder category as per RRs as illegal and direct the respondents to prepare the zone of consideration for promotion to the aforesaid post of Superintendent Central Excise amongst eligible officers (including applicants) having the eligible service as per rules and DOP&T instructions and consider their claim for promotion to the post of Superintendent Central Excise w.e.f 1st April 2018 with all consequential benefits."
2.7 This Tribunal after considering the rival contentions finally decided the OA with the following directions :-
"12. In view of the aforesaid, the present OA is disposed of with direction to the respondents to consider the claim of the applicants in view of their own letter dated 26.05.2020, under reference, in accordance with relevant Rules and instructions on the subject, as expeditiously as possible and in any case, within three months from the date of receipt of copy of this order."
2.8 Thereafter, the CP was also filed which has been decided with the observation that the petitioners have been promoted in terms of the zone of consideration as per the Tribunal's order in OA and the CP was closed. 8 OA No. 2342/2023 2.9 Now, the private respondents who have joined the respondents service in 2016 onwards directly in the Delhi Zone and they are reflected except from Sl. No. 2, from Sl. No. 1 to 171 are also claiming that since their juniors who have joined the Delhi zone/field after 2016 they are also entitled to be considered on completion of four years of service.
3. The official respondents are led by Mr. Pradeep Kumar Sharma who submitted that department is considering the revised zone of consideration in view of the present dispute and thereafter DPC will be conducted.
3.1 The official respondents have took a preliminary objection that the applicant had joined as Tax Assistant on or before 28.09.2015 in different zones outside CGST, Delhi Zone and transferred to CGST, Delhi Zone after 28.09.2015 on the basis of Inter-Commissionerate Transfer. The next promotional avenue available to Tax Assistant is Executive Assistant as per the Central Excise & Customs Department Executive Assistant (Group-B Non-Gazetted posts) Recruitment Rules, 2015 and for the promotion as Executive Assistant, 10 years of regular service is required in the grade of Tax Assistant in PB-1, Rs.5200-20200 with Grade Pay Rs.2400/- (now Level-4 Rs.25,500-81,100) in the pay matrix. In previous RRs, residency period was three years for promotion to Senior Tax Assistant (now re-designated as 9 OA No. 2342/2023 Executive Assistant) but as per the new Recruitment Rules (RRs) it is 10 years.
3.2 It is further submitted that as per Board letter dated 29.12.2022 ‗One time Relaxation' (OTR) was given in the RRs, 2015 for promotion to the post of Executive Assistant in Central Board of Indirect Taxes and Customs field formation, Dept. of Revenue, Ministry of Finance. The relevant part of the letter reads as follows:
―.......the approval of Competent Authority has now been accorded to consider those Tax Assistants who were in position as on the date of notification of RRs of EA (field formations) in 2015 i.e. 28.09.2015 and who have completed more than 06 years of regular service as on 01.01.2022 for filling up vacancies of Executive Assistant during the vacancy year 2022, as approved by DoP&T and UPSC.‖ 3.3 The Board's letter F.No.A.12018/01/2012.AD.III.B dated 17.01.2023, clarification was issued in the matter of One Time Relaxation wherein it was clarified that:
―a. The TAs who were in position in the zone as on 28.09.2015 and completed more than six years of service as on 1.1.22 are eligible to be considered under OTR.
b. The eligibility of ICT officers who joined the zone after 28.09.2015 and the application of senior junior clause with OTR, factoring in such ICT officers, is under examination and decision, if any, with be conveyed later on.
c. The eligibility of those fulfilling both the elements of OTR, as stated in point (a) above, is clear. Hence, CCAs may hold DPCs to promote those fulfilling the two conditions mentioned in point (a) above, carry out promotions and report the promotions on the DPC module of DGHRD, duly mentioning ‗OTR for EA' in remarks column. d. CCAs may wait for further orders regarding eligibility of those who joined zone on ICT after 28.09.2015 and applicability of Senior Junior Clause as a consequence.‖ 10 OA No. 2342/2023 3.4 Further clarifications were issued by the Board vide letter dated 25.01.2023 wherein it has been stated that:
―3. I am directed to convey the following for compliance:
(i) CCAs to immediately carry out DPCs, in relation to OTR for EA, promoting all those who qualify the two conditions in para 2 (1) of Board's letter dated 17.01.2023 without invoking senior junior clause.
(ii) Also such DPCs be carried out without waiting for clarification on senior junior clause whether in relation to ICT transferees or in relation to those who are senior due to seniority lists drawn up based on 2014 DoPT OM on inter se seniority (NR Parmar judgment) or compassionate appointees or sports quota recruitees etc.
(iii) Whether senior junior clause is applicable along with OTR, in any scenario, will be clarified and accordingly action can be taken by CCAs later. But DPCs and promotions in relation to those who qualify clearly as per Board's letter dated 17.01.2023 be carried out immediately, as indicated clearly in Board's letter dated 17.01.2023.‖ 3.5 It is submitted that in the light of Board's letters dated 29.12.2022, 17.01.2023 and 25.01.2023, promotion were effected to the post of Executive Assistant by applying One Time Relaxation and 05 Tax Assistants were promoted to the post of Executive Assistant (EA) vide E.O. No.12/2023 dated 01.02.2023. It is further submitted that in reference to Board letters dated 17.01.2023 and 25.01.2023, a letter dated 15.05.2023 has been issued by the Board wherein it has been stated that:
―i. OTR for EA has to be read harmoniously with the provisions of RRs of EA, including Senior Junior clause. In case a junior is eligible under OTR, his/her seniors also be considered as per senior junior clause, provided such a senior has a minimum of 4 years qualifying service as on 11 OA No. 2342/2023 01.01.2022 (reducing two years from the six years qualifying service with which the junior is being promoted).
ii) All those who joined in TA grade, in any field formation of CBIC, on or before 28.09.2015 to be considered eligible for OTR. In case of ICT transferees who joined in TA grade initially on or before 28.09.2015 and got transferred to another zone after 28.09.2015, the current zone where they are posted should consider them under OTR, duly counting the length of service from date on which they joined as TA initially in the previous zone.‖ 3.6 It was further clarified that where CCAs have carried out initial DPCs to give effect to One Time Relaxation as per Board's earlier letters, review DPCs may be carried out to give effect to the above decision contained in para-2. 3.7 It is further submitted that in light of Board's letters dated 29.12.2022, 17.01.2023, 25.01.2023 and 15.05.2023 for conducting review DPC, a tentative list of Tax Assistants who were likely to be considered for promotion to the post of Executive Assistant on the basis of One Time Relaxation was issued vide this office letter dated 22.05.2023 and subsequently vide letter dated 23.05.2023, vigilance clearance report and APARs of the tentative candidates were sought from the different Commissionerates. 3.8 In this regard, it is submitted that the list forwarded vide this office letter dated 22.05.2023/23.05.2023 was tentative and the actual zone of consideration has been prepared in the light of the said Board's letter dated 29.12.2022 and further clarification issued vide letters dated 12 OA No. 2342/2023 17.01.2023, 25.01.2023 and 15.05.2023 and Board's letter dated 19.01.2022 and relevant DoP&T OMs, after the issuance of the above said tentative list. The APAR and vigilance clearance is to be sought from the different Commissionerates and it is a time taking process. Therefore, the said tentative list was issued so that the DPC may be convened in a time bound manner.
4. The newly impleaded respondents have raised a preliminary objection to the effect that the central issue in this case is promotion from the post of Tax Assistant to the post Executive Assistants in the vacancy year 2022. The applicants and the private respondents are working as Tax Assistants and their names are reflected at due seniority in the undisputed and unchallenged seniority list dated 27/03/2023 of Tax Assistants. The applicants have stated that the zone of consideration for vacancy year 2022 for promotion to the post of Executive Assistant is based upon the Seniority list of Tax Assistants dated 27/03/2023. The applicants have not disputed or challenged the seniority list dated 27.03.2023. In fact they have relied upon the said seniority list for seeking promotion to the grade of Executive Assistant for the vacancy/recruitment year 2022. 4.1 The applicants have also clearly made an averment that in the vacancy/recruitment year 2022, there are 150 13 OA No. 2342/2023 vacancies in the promotion quota for promotion to the post of Executive Assistant.
4.2 That the zone of consideration for promotion in the civil services under Union of India is determined in accordance with the DoP&T O.M dated 06.01.2006. As per the mandate of the said O.M. the zone of consideration is 1.5 times the number of vacancies, rounded off to the next higher integer +
3. By following the said formula, in the instant case the zone of Consideration for vacancy year 2022 is 150X1.5+3=228. On this point the applicants have not raised any dispute in the OA.
4.3 As far as the Recruitment Rules for the post of Executive Assistant is concerned, Tax Assistants in the pay band 1- Rs. 5200-Rs.20,200 to G.P. 2400 with 10 years of regular service in the grade and who have passed the dept. exam as specified by competent authority from time to time are eligible for consideration. The RR also contains a provision which is popularly referred to as Junior/Senior clause. The RR clearly stipulates that where juniors who have completed their qualifying or eligibility service are being considered for promotion, their seniors would also be considered provided they are not short of the requisite qualifying or eligibility service by more than half of such qualifying or eligibility service or two years, whichever is less and have successfully 14 OA No. 2342/2023 completed their probation period for promotion to the next higher grade alongwith their juniors who have already completed such qualifying or eligibility service. As is well known, the Legislative intention behind such a junior/senior clause is that a junior is not allowed to steal a march over an admitted senior in the matter of promotion. 4.4 As far as the vacancy/ recruitment year 2022 is concerned, the CBIC vide office order dated 15.05.2023 has given one time relaxation of eligibility conditions by reducing the eligibility service in the grade of Tax Assistant from 10 years to 6 years and simultaneously by reducing the eligibility conditions for seniors on the basis of junior/ senior clause to 4 years. It may also be noted that the applicants in the OA have not challenged the one time relaxation with senior/junior clause. On the other hand, the applicants are relying upon the one time relaxation order for promotion to the grade of Executive Assistants for the vacancy year 2022. It may be noted that none of the applicants are eligible for promotion as per the provision of the RR, but some of them become eligible because of one time relaxation order dated 15.05.2023.
4.5 It is an admitted position that official respondents had called for vigilance clearance for the first 228 candidates eligible in the seniority list dated 27/03/2023 by applying the 15 OA No. 2342/2023 one time relaxation order including the stipulation of senior junior clause. As has already been demonstrated above, there are 150 vacancies of Executive Assistant to be filled in the Vacancy year 2022. Thus, the zone of consideration for said 150 posts has rightly been calculated by the official respondents as 228 (150X1.5+3-228). The applicants have not disputed the calculation of zone of consideration as 228 in their OA.
5. Analysis:
5.1 In the factual matrix of the present case, it is not in dispute that the power of relaxation under the Regulations/RR's was always available but the fact remains that whether the same has been exercised in a manner which does require any interference. To examine the manner of exercise of such power to relax, we have to see the relevant RR's for the post of Executive Assistant, which are reproduced as under:-
5.1.1 As on date, following rules for regulating the method of recruitment to the post of Executive Assistant (Group ‗B', Non Gazetted, Ministerial Posts) were notified on 31.10.2022 are in force, which reads as under :-
―MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 31st October, 2022 16 OA No. 2342/2023 G.S.R. 795(E).--In exercise of the powers conferred by the proviso to Article 309 of the Constitution and in super session of the Directorate of the Inspection (Customs and Central Excise) and its Cadre Units in the Ministry of Finance, Department of Revenue, Group ̳C‗ and Group ̳D‗ posts Recruitment Rules, 2004; the Directorate of Data Management, Ministry of Finance (Department of Revenue), Group ̳C‗ and Group ̳D‗ posts Recruitment Rules, 2004; the Directorate of Logistics, Ministry of Finance, Department of Revenue, Group ̳C‗ and Group ̳D‗ posts Recruitment Rules, 2004; the Directorate of Revenue Intelligence and the Directorate of Central Excise Intelligence, Ministry of Finance, Department of Revenue, Group ̳C‗ and Group ̳D‗ posts Recruitment Rules, 2004, the Directorate of Publications (Customs and Central Excise) (Group ̳C‗ and Group ̳D‗ posts) Recruitment Rules, 1988; and the Central Revenues Subordinate Chemical Service (Group ―C‖ and Group ―D‖ Posts) Recruitment Rules, 2004, in so far as they relate to the posts of Senior Tax Assistant (Group ̳C‗), Deputy Office Superintendent Level-I (Group ̳C‗) and Deputy Office Superintendent Level-II (Group ̳C‗) except as respect things done or omitted to be done before such super session, the President makes the following rules for regulating the method of recruitment to the post of Executive Assistant (Group ̳B‗, Non Gazetted, Ministerial Posts) in the Directorates under the control of Central Board of Indirect Taxes and Customs, Ministry of Finance, Department of Revenue, namely:-
1. Short title and commencement. -- (1) These rules may be called the Central Board of Indirect Taxes and Customs Directorates Executive Assistant (Group ‗B', Non Gazetted, Ministerial Posts) Recruitment Rules, 2022.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Special Provision. -(1) Directorate General of Performance Management, Customs and Central Excise, Delhi will be the Cadre Controlling Authority for all Group ‗B' and Group ‗C' posts (Gazetted and Non- Gazetted) for the following Directorates, namely:
(i) Directorate General of Performance Management
(ii) Directorate General of Revenue Intelligence
(iii) Directorate General of Goods and Service Tax Intelligence
(iv) Directorate of Logistics
(v) Directorate General of Tax Payer Services
(vi) Directorate General of Systems & Data Management
(vii) Central Revenue Control Laboratory
(viii) Directorate General of Vigilance 17 OA No. 2342/2023
(ix) Directorate General of Anti-Profiteering
(x) Directorate General of Export Promotion
(xi) Directorate General of Audit
(xii) Directorate of Legal Affairs
(xiii) Directorate General of Human Resource Development
(xiv) Chief Commissioner (AR), Customs, Central Excise and Service Tax Appellate Tribunal (CESTAT)
(xv) Directorate General of Analytics and Risk Management (xvi) Directorate General of Valuation (xvii) Directorate of International Customs (xviii) Directorate General of Goods and Service Tax.
(2) inter-se-seniority of all merged Directorates posts in the grade of Group ‗B' and Group ‗C' shall be integrated as per the guidelines issued by the Central Government.
3. Number of posts, classification, level in pay matrix. --The number of posts, their classification and the level in the pay matrix attached thereto shall be as specified in Columns (2) to (4) of the Schedule annexed to these rules.
4. Method of recruitment, age-limit, qualifications, etc.--The method of recruitment, age- limit, qualifications and other matters relating thereto shall be as specified in Columns (5) to (13) of the said Schedule.
5. Disqualification. -- No person, --
(a) who, has entered into or contracted a marriage with a person having a spouse living; or
(b) who, having a spouse living, has entered into or contracted a marriage with any person, shall be eligible for appointment to the said post:
Provided that the Central Government may, if satisfied that such marriage is permissible under the personal law applicable to such person and the other party to the marriage and that there are other grounds for so doing, exempt any person from the operation of this rule.
6. Power to relax. --Where the Central Government is of the opinion that it is necessary or expedient so to do, it may by order, for reasons to be recorded in writing, relax any of the provisions of these rules with respect to any class or category of persons.
18 OA No. 2342/2023
7. Saving.--Nothing in these rules shall affect reservation, relaxation of age-limit and other concessions required to be provided for the Scheduled Castes, the Scheduled Tribes, ex- Servicemen, Other Backward Classes and other special categories of persons in accordance with the orders issued by the Central Government.
Schedule
Name of Number Classificati Pay Whethe Age limit Educational and
Post of Posts on Band r for Direct other
and Selectio Recruitme qualifications
grade n post nt required for direct
pay/pa of Non- recruits
y scale Selectio
n Post
(1) (2) (3) (4) (5) (6) (7)
Executi 4673 * General Pay Selectio Not Essential:
ve (2015) Central Band-2 n Exceeding (i) Degree from a
Assista *(Subject Service Rs. thirty recognized
nt to Group ―B‖ 9300- years University of
variation Non- 34800 Institute;
dependen Gazetted with (ii) Should possess
t on Ministerial Grade a speed of not less
workload Pay of than 15000 key
) Rs. depressions per
4200/- hour for data entry
L-6 work;
(iii) Should have
undergone a
certificate course
in computer
applications of
duration of
minimum six
months from a
recognized
University or
Institute.
Note 1. The speed
of 15000 key
depressions per
hour for data entry
work is to be
judged by
conducting a
speed test on the
electronic data
processing
machine.
Note: 2.
Qualifications are
relaxable at the
discretion of the
Staff Selection
Commission or
Competent
authority, for
reasons to be
recorded in
19 OA No. 2342/2023
writing, in the
case of candidates
otherwise well
qualified.
Whether Period of Method of In case of recruitment by
age and probatio recruitment: promotion/deputation/absorption, grade
education n if any whether by from which
al direct promotion/deputation/absorption to be
qualificati recruitment or made.
on by promotion/
prescribed deputation/
for direct absorption and
recruits percentage of
will apply posts to be filled
in case of by various
promotes methods
(8) (9) (10) (11)
AGE : NO Two 60% by Promotion:
EQS : NO years promotion and Tax Assistant in the Pay Band-1, Rs. 5200-
40% by direct 20200 with grade pay of Rs. 2400/- with
recruitment ten years of regular service in the grade and
through Staff have passed the departmental examination
Selection as specified by the competent authority
Commission. from time to time.
Note 1: Where juniors who have completed their qualifying or eligibility service are being considered for promotion, their seniors would also be considered provided they are not short of the requisite qualifying or eligibility service by more than half of such qualifying or eligibility service or two years, whichever is less and have successfully completed their probation period for promotion to the next higher grade along with their Juniors who have already completed such qualifying or eligibility service.
Note 2: For the purpose of computing minimum qualifying service for promotion, the service rendered on a regular basis by an officer prior to 1.1.2006 or the date from which the revised pay structure based on the 6 Central Pay Commission recommendations has been extended, shall be deemed to be service rendered in the corresponding grade pay or pay scale extended based on the recommendations of the pay commission If a Departmental Promotion Committee exists, what is its Circumstances in which composition UPSC is to be Consulted in making recruitment.
(12) (13) (A) Group 'B' Departmental Promotion Committee (for Consultation with UPSC 20 OA No. 2342/2023 considering promotion): not necessary. I) For Single Commissionerates, i.e. Commissionerates having no common cadre:-
(i) An officer of the rank of Commissioner under the Commissionerate of the zone or region - Chairman.
(ii) Additional Commissioner (P&V) - Member (ii) Deputy Commissioner (looking after the administration) - Member.
(II) For Composite Commissionerates, i.e., two or more Commissionerates having common cadre
(i) An officer of the rank of Commissioner under the principal Commissionerate of the zone or region
-Chairman.
(ii) Additional Commissioner (P&V) -Member.
(iii) Deputy Commissioner (looking after the administration) - Member.
(B) Group 'B' Departmental Confirmation Committee (for considering confirmation):
(I) For single Commissionerates, i.e., Commissionerates having no common cadre:-
(i) An officer of the rank of Commissioner under the Commissionerate of the zone or region
-Chairman.
(ii) Additional Commissioner (P&V)
-Member.
(iii) Deputy Commissioner (looking after the administration)
- Member.
(II) For Composite Commissionerates, i.e., two or more Commissionerates having common cadre:-
(i) An officer of the rank of Commissioner under the principal Commissionerate of the zone or region
-Chairman.
(ii) Additional Commissioner (P &V)
-Member.
(iii) Deputy Commissioner (looking after the administration)
-Member.
[F. No. A-12018/7/2016-Ad.III.B] [G. MOHAMMAD ASHIF, [H. Under Secy.‖ 21 OA No. 2342/2023 5.1.2. We also find that DOP&T, in reference to Department of Revenue ID Note dated 16.11.2021 regarding One Time Relaxation of the RRs clarified vide their ID Note dated 09.05.2022 which reads as under:
―Department of Personnel and Training Estt.(RR) Reference Department of Revenue I.D. Note No. No. A.12018/01/2012-AD.IIIB dated 16.11.2021.
Department of Revenue (DoR) may refer to their I.D. Note regarding one-time relaxation of the RRs, by extending the benefits of 3 years qualifying service (as per pre-amended RRs), instead of 10 years prescribed in the RRs, for promotion of 2222 Tax Assistants (TA) to the grade of Executive Assistant (EA), subject to fulfillment of other conditions prescribed in the amended RRs for the post of ĘA notified in 2015.
2. DoR have mentioned that the number of posts in the grade of EA falling under the promotion quota is 1994. It is further noted that the amended RRs for the post of EA were notified on 28.9.2015 and that those TAS, who were in position as date of notification of the amended RRs and have yet to be promoted as EA, have completed more than 6 years of regular service as on 1.1.2022.
3. The matter has been considered and relaxation of the RRs for the post of Executive Assistant, is hereby accorded in respect of those Tax Assistants, who were in position as on the date of notification of the RRs in 2015 i.e. 28.09.2015, for their promotion to the grade of Executive Assistant.
4. The above relaxation is subject to the condition that the Power to Relax, as provided in Rule 7 of the RRs, is exercised in consultation with the Union Public Service Commission and approval of the Competent Authority is obtained by DoR Tor according relaxation in the RRs. DoR is further advised to get the posts, which have fallen under deemed abolished category, revived in consultation with the Department of Expenditure before effecting promotions of TAs in respect of whom relaxation has been accorded.
5. This has the approval of Hon'ble Minister of Stale in the Ministry of Personnel, Public Grievances and Pensions.
Sd/-
(J.Sriram Murty) Under Secretary 22 OA No. 2342/2023 Tele No:23094254 Department of Revenue DoPT, Estt(RR) 1.D. Note E-fileNo.Misc.14017/24/2022(Dy.No.1471355/21/CR) dated 9.5.2022‖ 5.1.3 Further, vide notification dated 1.8.2022, following amendment was made to the post of Executive Assistant (Group 'B', Non-Gazetted, Ministerial Posts), which is reproduced as under:-
"MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi the 1st August, 2023 G.S.R.580(E).-- In exercise of the powers conferred by the proviso to article 309 of the Constitution, the President hereby makes the following rules to amend the Central Board of Indirect Taxes and Customs Directorates Executive Assistant (Group 'B', Non-Gazetted, Ministerial Posts) Recruitment Rules, 2022, namely: -
1. Short title and commencement. - (1) These rules may be called the Central Board of Indirect Taxes and Customs Directorates Executive Assistant (Group 'B', Non-Gazetted, Ministerial Posts) (Amendment) Recruitment Rules, 2023.
(2) They shall come into force with effect from the 31st day of October, 2022.
2. In the Central Board of Indirect Taxes and Customs Directorates Executive Assistant (Group B, Non-Gazetted, Ministerial Posts) Recruitment Rule, 2022, in the Schedule, in Column (11), for the Note, the following Note shall be substituted, namely, -
―Note: Where juniors who have completed their qualifying or eligibility service are being considered for promotion, their seniors shall also be considered provided they are not short of the requisite qualifying or eligibility service by more than half of such qualifying or eligibility service or two years, whichever is less, and have successfully completed their probation period for promotion to the next higher grade along with their juniors who have already completed such qualifying or eligibility service‖.
[F. No. A-12018/07/2016-Ad.III.B] MOHAMMAD ASHIF, Under Secy.
23 OA No. 2342/2023Explanatory : Memorandum: This amendment is proposed to be given retrospective effect from the 31st day of October, 2022, being the date on which the principal notification has come into force. It is certified that no person is being adversely affected by granting retrospective effect to this notification. Note: The principal rules were published in the Gazette of India, Extra-ordinary, Part II, Section 3, Sub-section (i), vide number G.S. R. 795 (E), dated the 31st October, 2022.‖ 5.1.4 Consequent upon, the Board's decision as one time measure upon notification of amended RR's post merger, it has undertaken several measures in Mission Mode for filling up of vacant posts in a time bound manner. Instructions have already been issued to all CCAs to initiate preparatory work for conducting DPCs in relation to the One Time Relaxation proposal. Accordingly, all CCAs, should do the needful to carry out DPCs on TOP PRIORITY, and report the resultant promotions to DGHRD, along with category wise breakup, at the earliest. The consequential DR vacancies in TA cadre with horizontal and vertical reservation breakup, also should be communicated to DGHRD. In exercise of powers under Rule 6, Tax Assistants who were in position as on the date of notification of RR's of EA (field formations) in 2015 i.e. 28.09.2015 and who have completed more than 06 years of regular service as on 01.01.2022, for filling up vacancies of Executive Assistant during the vacancy year 2022, as approved by DOP&T and UPSC, the said communication reads as under:-
24 OA No. 2342/2023
F.No.A.12018/01/2012.AD.III.B GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS To, All the Cadre Controlling Authorities under CBIC field formations (Through Email and CBIC website) Subject: One Time Relaxation in Recruitment Rules for the post of Executive Assistant in Central Board of Indirect Taxes and Customs (CBIC) field formations, Dept. of Revenue, Ministry of Finance - regarding.
Sir/Madam, I am directed to state that, in continuation of Board's earlier letter of even number dated 23.12.2022 on the above mentioned subject, the approval of Competent Authority has been now been accorded to consider thoseTax Assistants who were in position as on the date of notification of RR's of EA (field formations) in 2015 i.e. 28.09.2015 and who have completed more than 06 years of regular service as on 01.01.2022, for filling up vacancies of Executive Assistant during the vacancy year 2022, as approved by DOP&T and UPSC.
2. In this regard, all the Cadre Controlling Authorities (CCAs) under CBIC field formations are requested to implement the one-time relaxation in qualifying service for promotion from Tax Assistant to Executive Assistant as per above relaxation in qualifying service in the existing RR's of EA notified vide G.S.R. 741 (E) dated 28.9.2015 and amended vide G.S.R. 135 (E) dated 17.2.2017 and G.S.R. 657 (E) dated 26.8.2022, as applicable.
3. I am also directed to state that the Board has undertaken several measures in Mission Mode for filling up of vacant posts in a time bound manner. Instructions have already been issued to all CCAs to initiate preparatory work for conducting DPCs in relation to the OTR proposal. Accordingly, all CCAs, should do the needful to carry out DPCs on TOP PRIORITY, and report the resultant promotions to DGHRD, along with category wise breakup, at the earliest. The consequential DR vacancies in TA cadre with horizontal and vertical reservation breakup, also should be communicated to DGHRD.
Gr. Floor, Hudco Vishala Building, Bhikaji-Cama Place, New Delhi, Dated the 2022.
Copy to:
(Mohammad Ashif) 25 OA No. 2342/2023 Under Secretary to the Govt. of India Tel./Fax No.: 26162780 ADG (HRM-I), DGHRD, Bhai Vir Singh Sahitya Sadan, Bhai Vir Singh Marg, New Delhi -110001.
4.1.3 Further an office communication dated 15.5.2023 in the nature of clarification which has been issued by respondents inter alia to the effect as under:-
F.No.A.12018/01/2012.AD.III.B GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Subject: One Time Relaxation (OTR) in Recruitment Rules for the post of Executive Assistant (EA) in Central Board of Indirect Taxes and Customs (CBIC) field formations, Dept. of Revenue, Ministry of Finance - regarding.
Sir/Madam, I am directed to invite a reference to Board's letters dated 17.01.2023 and dated 25.01.2023 on the above subject and to state as follows:
2. It has been decided by competent authority that
(i) OTR for EA has to be read harmoniously with the provisions of RR's of EA, including Senior Junior clause.
In case a junior is eligible under OTR, his / her seniors also be considered as per senior junior clause, provided such a senior has a minimum of 4 years qualifying service as on 01.01.2022 (reducing two years from the six years qualifying service with which the junior is being promoted).
(ii) All those who joined in TA grade, in any field formation of CBIC, on or before 28.09.2015 to be considered eligible for OTR. In case of ICT transferees who joined in TA grade initially on or before 28.09.2015 and got transferred to another zone after 28.09.2015, the current zone where they are posted should consider them under OTR, duly counting the length of service from date on which they joined as TA initially in the previous zone.
3. All CCAs are requested to do the needful based on the above clarification and report details of promotions made to DGHRD (HRM-II) within a month of issue of this letter. Where CCAs have carried out initial DPCs to give effect to OTR as per Board's 26 OA No. 2342/2023 earlier letters, review DPCs may be carried out to give effect to the above decision contained in para 2.
4. This issues with the approval of competent authority Hindi version will follow.
Gr. Floor, Hudco Vishala Building, Bhikaji-Cama Place, New Delhi, Dated the 2023.
I/66425/2023 Copy to:
A-12018/01/2012-AdIIIB Yours faithfully, (Mohammad Ashif) Under Secretary to the Government of India
1. ADG (HRM-II), DGHRD (for information and for necessary action on para 3 of this letter).
2. ADG (HRM-I), DGHRD (for information) (Mohammad Ashif) Under Secretary to the Government of India‖
5.2 For the purpose at hand, it is useful to refer to paragraph 6 of the judgment in the case of (1) J.C. Yadav & Ors. v. State of Haryana & Ors. (1990) 2 SCC 189. It runs as follows :
"6. The rule confers power on the government to dispense with or to relax the requirement of any of the rules to the extent and with such conditions as it may consider necessary for dealing with the case in a just and equitable manner. The object and purpose of conferring this power on the government is to mitigate undue hardship in any particular case, and to deal with a case in a just and equitable manner. If the rules cause undue hardship or rules operate in an inequitable manner in that event the State Government has power to dispense with or to relax the requirement of rules. The rule does not restrict the exercise of power to individual cases. The government may in certain circumstances relax the requirement of rules to meet a particular situation. The expression 'in any particular case' does not mean that the relaxation should be confined only to an individual case. One of the meanings of the expression 'particular' means 'peculiar or pertaining to a specified person - thing - time or place - not common or general'. The meaning of 27 OA No. 2342/2023 the word particular in relation to law means separate or special, limited or specific. The word 'case' in ordinary usage means 'event', 'happening', 'situation', 'circumstances'. The expression 'case' in legal sense means 'a case', 'suit' or 'proceeding in court or Tribunal'. Having regard to these meanings the expression 'in any particular case' would mean:
in a particular or pertaining to an event, situation or circumstances. Rule 22 postulates relaxation of rules to meet a particular event or situation, if the operation of the rules causes hardship. The relaxation of the rules may be to the extent the State Government may consider necessary for dealing with a particular situation in a just and equitable manner. The scope of rule is wide enough to confer power on the State Government to relax the requirement of rules in respect of an individual or class of individuals to the extent it may consider necessary for dealing with the case in a just and equitable manner. The power of relaxation is generally contained in the Rules with a view to mitigate undue hardship or to meet a particular situation. Many a time strict application of service rules create a situation where a particular individual or a set of individuals may suffer undue hardship and further there may be a situation where requisite qualified persons may not be available for appointment to the service. In such a situation the government has power to relax requirement of rules. The State Government may in exercise of its powers issue a general order relaxing any particular rule with a view to avail the services of requisite officers. The relaxation even if granted in a general manner would ensure to the benefit of individual officers."
5.3 In State of Gujarat & Ors. v. Arvind Kumar T. Tiwari & Anr. (2012) 9 SCC 545, the Hon'ble Supreme Court held as follows:
"10. The appointing authority is competent to fix a higher score for selection, than the one required to be attained for mere eligibility, but by way of its natural corollary, it cannot be taken to mean that eligibility/norms fixed by the statute or rules can be relaxed for this purpose to the extent that the same may be lower than the ones fixed by the statute. In a particular case, where it is so required, relaxation of even educational qualification(s) may be permissible, provided that the rules empower the authority to relax such eligibility in general, or with regard to an individual case or class of cases of undue hardship. However, the said power should be exercised for justifiable reasons and it must not be exercised arbitrarily, only to favour an individual. The power to relax the recruitment rules or any other rule made by the State Government/authority is conferred upon the Government/authority to meet any emergent situation where injustice might have been caused or, is likely to be caused to any person or class of persons or, where the working of the said rules might have become impossible. (Vide State of 28 OA No. 2342/2023 Haryana v. Subash Chander Marwaha (1974) 3 SCC 220, J.C. Yadav & Ors. v. State of Haryana & Ors. (1990) 2 SCC 189 and Ashok Kumar Uppal & Ors. v. State of J&K & Ors. (1998) 4 SCC 179."
5.4 In the case of R.S. Garg v. State of U.P. & Ors. (2006) 6 SCC 430 in paragraph 11 of that judgment, the Hon'ble Apex Court noticed the relevant rule for relaxation of other conditions of service. That rule permitted relaxation of such conditions of service which caused undue hardship in any particular case, for dealing with the case in a just and equitable manner. Thereafter the Court, on facts, found that the eligibility criteria had been relaxed to accommodate one person who was not facing any hardship much less undue hardship. The Court found that in fact the relaxation would have caused undue hardship to the persons senior to the beneficiary. In paragraph 25 the Court explained the difference in the concept of 'malice in law' and 'malice in fact'. It was reiterated that any action resorted to for an unauthorized purpose would construe malice in law. 5.5 We may say so that it is clause (i) above of the clarification dated 15.05.2023 which has created confusion and doubts in the minds of prospective aspirants to the post of EA.
5.6 On plain and harmonious reading of the RR's as on date, the position, which emerges is as under:- 29 OA No. 2342/2023
―All fifteen directorates have been merged into one cadre for the purposes of promotion to the post of Executive Assistant.
(i) Directorate General of Performance Management, Customs and Central Excise, Delhi will be the Cadre Controlling Authority for all Group ̳B‗ and Group ̳C‗ posts (Gazetted and Non- Gazetted) ie feeder cadre for promotion to the post of Executive Assistant.
(ii) inter-se-seniority of all merged Directorates posts in the grade of Group ‗B' and Group ‗C' shall be integrated as per the guidelines issued by the Central Government.
(iii) power to relax Rules has been provided under Rule
6.
(iv) There are 177* (2022) * vacancies notified Subject to variation depending on workload for the post of Executive Assistant. The promotional post is selection post, 100% by promotion from among-st Tax Assistants in pay level 4 (Rs. 25,500-81,100) in the pay matrix with 10 (ten) years of regular service in the grade and have passed the departmental examination as specified by the Competent Authority from time to time.
(v) Further a ―Note has been incorporated vide notification dated i.8.2023: Where juniors who have completed their qualifying or eligibility service are being considered for promotion, their seniors shall also be considered provided they are not short of the requisite qualifying or eligibility service by more than half of such qualifying or eligibility service or two years, whichever is less, and have successfully completed their probation period for promotion to the next higher grade along with their juniors who have already completed such qualifying or eligibility service‖. There is an Explanatory : Memorandum: This amendment is proposed to be given retrospective effect from the 31st day of October, 2022, being the date on which the principal notification has come into force. It is certified that no person is being adversely affected by granting retrospective effect to this notification.
1. For the purpose of relaxation directly co-related to ― eligibility‖under RR's. The promotion ought be strictly in accordance with RR's. For the purposes of determining the seniority among-st the cadre of Tax Assistant being a feeder category ought to be determined , when such individual was borne in the said cadre.
(i) The crucial date is 28.09.2015 ie date of joining as Tax Assistant irrespective of Directorate ( pre-- merger) should be placed below the persons who were 30 OA No. 2342/2023 already eligible in terms of notified RR's as did not require one time age relaxation for the reasons mentioned herein.
a) The one time relaxation has been accorded due to merger of fifteen directorate by virtue of amendment to RR's.
b) One time relaxation is concessions to remove anomalies which have arisen, if any and construed and /or equated to be indefeasible right.
c) The object behind one time measure is quite clear and explicit that the Board has undertaken several measures in Mission Mode for filling up of vacant posts in a time bound manner.
d) The Tax Assistant would be fulfilling all eligibility conditions in consonance with notified RR's as on 1.8.2023 would not require and /or getting the benefit of one time relaxation and any list contrary to RR's shall be arbitrary and discriminatory in nature.
e) For the promotion , it is only a right to be considered for the same in consonance with the RR's.
f) The promotion to the post of EA is a Selection post as per existing RR's.
g) The clarification(s) / executive instructions issued by the respondent cannot supersede the RR's.
h) No doubt the OTR for EA has to be read harmoniously with the provisions of RR's of EA. However, interpreting the including Senior Junior clause ( as per notification to RR's 1.8.2023) i.e ―In case a junior is eligible under OTR, his / her seniors also be considered as per senior junior clause, provided such a senior has a minimum of 4 years qualifying service as on 01.01.2022 (reducing two years from the six years qualifying service with which the junior is being promoted)‖ by itself is contrary to the RR's. Such an interpretation is uncalled for which not only lead to anomalous situation be also disparity only only to tax Assistant who were otherwise eligible without any benefit as well as to the persons who would be getting the benefit of OTR thus, creating a class and sub-class amongst class dehors the RR's.
i) The OTR is only for period of six years ,thus, by giving further a concession of two more years will only creation of one more group. Furthermore, such an interpretation would be contrary to OTR Scheme itself. The OTR Scheme, did not postulate nor provided such a senior who has a minimum of 4 years qualifying 31 OA No. 2342/2023 service as on 01.01.2022 (reducing two years from the six years qualifying service with which the junior is being promoted).
j) It is also important to note that pursuant to amendment notified vide Notification dated 1.8.2023 , this clarification has lost its significance. One should also bear in mind that ie ―Explanatory : Memorandum:
This amendment is proposed to be given retrospective effect from the 31st day of October, 2022, being the date on which the principal notification has come into force. It is certified that no person is being adversely affected by granting retrospective effect to this notification‖ itself take care of such an eventuality.
k) What is sought to be regulated with a condition that prescribed minimum length of service may be suitably relaxed up to the prescribed extent if the required number of eligible persons are not available in the field of eligibility.
l) The official respondents sought to justify their act and granted relaxation to the extent permissible although this exercise could also result in enlarging the zone of consideration defeating the very purpose of OTR Scheme itself.
m) It is not clear from records produced by the respondents that anticipating acceptance of such proposal of age relaxation, the details of all persons with their experience as on 28.9.2015 was also given and made available to the Competent Authority while taking conscious decision for relaxation as a one time measure.
n) The respondents ought to have put forth a list of eligible candidates before taking a call on the issue of relaxation was taken up no factual malafide was alleged against any person in authority nor such authority was impleaded by name to answer even vague suggestions of malafide.
o) Nothing is forthcoming from the records that with the enlargement of zone of consideration is with addition of relatively senior persons would only benefit the public cause by enabling selection of most meritorious person from a larger group of eligible persons.
6. Conclusion:
6.1 At this stage we are not looking into the veracity of the final list prepared by the official respondents which is within the domain of administrative action.32 OA No. 2342/2023
6.2 Accordingly, we dispose of the present OA as well as pending application(s) with directions to the respondents to prepare combined seniority lists of Tax Assistant after merger of directorates for the posts of Executive Assistant(s) within 45 days of receipt of the certified copy of the order taking into account the past services rendered as Tax Assistant. In order to assess the seniority position of an individual, the length of service for the promotion to the post of the Executive Assistant ought to be determined strictly as per RR's.
6.3 Based on above amendments and merger of cadre firstly, the Tax Assistants in merged cadre an individual inter-se-
seniority of all merged Directorate posts in the grade of Group ‗B' and Group ‗C' ought to be drawn taking into account seniors who shall also be considered in consonance with notification dated 01.08.2023.
6.4 Upon completion of such exercise, the process of selection of Tax Assistants be expedited and finalized within a period of three months from the date of receipt of certified copy of this order in terms of the approval of DOP&T and UPSC as also taking into consideration the requisite regular service rendered by them.
6.5 The OA is disposed of in aforesaid terms. 33 OA No. 2342/2023
7. In view of the above, no separate orders are required to be passed in CP No.380/2023, which also stands disposed of accordingly.
8. All pending MA(s), if any, also stand disposed of.
9. Costs made easy.
(Manish Garg) (Tarun Shridhar) Member (J) Member (A) ‗SD'