Section 40(1)(i) in The Bihar Finance Service Rules, 1953
(i)Notwithstanding anything contained in Rule 20 (2) in accordance with the principles laid down under the Government of Bihar, Personnel Department Resolution No. 10527, dated the 22nd August, 1985, a promotion committee, for the purposes of promotion to the rank of Assistant Commissioner of Commercial Taxes from amongst the Commercial Taxes Officers, shall be constituted in the following manner:-