Section 144(2) in The Naval Ceremonial, Conditions Of Service And Miscellaneous Regulations, 1964
(2)Lieutenants. - Seniority as Lieutenant shall be determined on the basis of time gained or lost during initial training. Officers of the same seniority as Lieutenants shall be placed in the Naval List in accordance with their date of commission. If the date or commission also happens to be the same, then the age shall determine the relative position in the Navy List, that is to say, the order, the senior.