Central Administrative Tribunal - Kolkata
Kowshik Chatterjee vs Revenue on 23 December, 2025
1 O.A. No. 350/1272/2024
CENTRAL ADMINISTRATIVE TRIBUNAL
KOLKATA BENCH, KOLKATA
O.A. No. 350/1272/2024
M.A. No. 350/493/2025
Date of Hearing: 11.11.2025
Date of Order : 23.12.2025
Coram: Hon'ble Mr. Anindo Majumdar, Administrative Member
Hon'ble Mr. Diwakar Singh, Judicial Member
In the matter of :
1. Shri Kowshik Chatterjee, Son of Shibom
Chatterjee, working as Tax Assistant in the
office of the Chief Commissioner of Income
Tax-6, Kolkata Aayakar Bhawan, Kolkata-
700069, residing at Village : Apurbapur,
PO: Singur, Dist: Hooghly, PIN: 712409.
2. Smt. Rajashree Chakraborty, daughter
of Pradyumna Chakraborty working as Tax
Assistant under the Principle Chief
Commissioner of Income Tax, West
Bengal & Sikkim, Aayakar Bhavan, VU-1,
Kolkata 3, Government Place West,
Kolkata 700001, residing at 423, Bonamali
Banerjee Road, Kolkata-700082.
3. Shri Saranya Ray, son of Late Aloke
Kumar Ray working as Tax Assistant under
the Principal Commissioner of Income Tax
(AU)-6, Kolkata, Station Midnapore at
Tamluk, Purba Mednipur, residing at
Village: Irhpala,, Police Station -Ghatal,
Dist: Paschim Medinipur, PIN-721222.
......... Applicants
-Versus-
1). The Union of India, service through
the Secretary Department of Revenue,
Ministry of Finance, North Block, New
Delhi 110070. E-mail: [email protected]
2). The Chairman, Central Board of
Direct Tax, North Block, New Delhi -
110070.
3). The Principal Chief Commissioner of
Income Tax, West Bengal & Sikkim,
Aaykar Bhawan, P-7 Chowringhee
Square, Kolkata - 700069.
Digitally signed by UTKARSH JHA
UTKARS
DN: C=IN, O=Personal, T=5165, OID.2.5.4.65=
133594473126687154pySd3T548hJkYS, Phone=
d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b
058b2c80169b65de, PostalCode=812001, S=Bihar,
SERIALNUMBER=
87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641d
H JHA
a0dc7e71dd7d0a, CN=UTKARSH JHA
Reason: I am the author of this document
Location:
Date: 2025.12.31 00:00:48+05'30'
Foxit PDF Reader Version: 2024.3.0
2 O.A. No. 350/1272/2024
4). The Commissioner of Income Tax
(Admn & TPS), Kolkata, Aaykar
Bhawan, P-7 Chowringhee Square,
Kolkata - 700069.
5). The Additional Commissioner of
Income Tax, Hqrs. (Pers & Estt)
Kolkata, Aaykar Bhawan, P-7
Chowringhee Square, Kolkata -700069.
6). The Deputy Commissioner of
Income Tax, Hqrs. (Pers & Estt)
Kolkata/Joint Commissioner of Income
Tax, Hqrs. (Pers & Estt) Kolkata,
Aaykar Bhawan, P-7 Chowringhee
Square, Kolkata 700069.
....Respondents
7). Sri Arindam Bhadra working for gain
to the post of Tax Assistant in the office
of the Pr. Commissioner of Income Tax-
9, Kolkata/Aayakar Seva Kendra,
Aayakar Bhawan Dakshin, 2, Gariahat
Road, Jodpur Park, Kolkata 700031.
[email protected]
v.in
8). Priyadarshaini Mazumder working
for gain to the post of Tax Assistant in
the office of CIT(Audit)-1, Kolkata,
Aayakar Bhawan, P-7, Chowringhee
Square, Kolkata-700069.
....Private Respondents
For The Applicant(s): Mr. B. P. Manna, Ms. G. Roy,
Mr. R. Kundu; Counsel
For The Applicant(s) in the M.A. : Mr. P. C. Das; Counsel
For The Respondent(s): Mr. P. Bajpayee, Mr. C. Sinha; Counsel
Digitally signed by UTKARSH JHA
UTKARS
DN: C=IN, O=Personal, T=5165, OID.2.5.4.65=
133594473126687154pySd3T548hJkYS, Phone=
d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b
058b2c80169b65de, PostalCode=812001, S=Bihar,
SERIALNUMBER=
87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641d
H JHA
a0dc7e71dd7d0a, CN=UTKARSH JHA
Reason: I am the author of this document
Location:
Date: 2025.12.31 00:00:48+05'30'
Foxit PDF Reader Version: 2024.3.0
3 O.A. No. 350/1272/2024
ORDER
Per: Mr. Diwakar Singh, Member (J)
The applicants have filed this original application under Section 19 of the Administrative Tribunal Act, 1985 seeking the following relief(s):
"a). An order to quash, cancel and withdraw or set aside the order being Annexure- Al and Annexure -A2 for all intents and purposes.
b). An order to prepare the final seniority list on the basis of Judgement of Mumbai Bench and Judgement of Principal Bench and interpolated the name of the petitioners as per Recruitment Rules of 2015.
c). To Extend the benefit of judgement & order dated 30.04.2024 issued by the Hon'ble Principal Bench, New Delhi alongwith order dated 28.03.2024 as passed by the Hon'ble CAT, Mumbai Bench and fixed the pay and seniority of the applicants at par with their juniors.
d). Certify and transmit the entire records and papers pertaining to the applicant's case so that after the causes shown thereof conscionable justice may be done unto the applicant by way of grant of reliefs as prayed in (a) to (e) above.
e). Pass such other order/orders and/or direction/directions as deemed fit and proper.
f). Your Lordships would graciously allow the applicants to file the original application in a single petitioner as cause of action and relief sought for is identical and it may be allowed under Rule 4(5)(a) of CAT Procedure Rules, 1987.
g). Costs and incidentals."
2. The applicants in the present Original Application were appointed as Multi-Tasking Staff (MTS) through SSC MTS Examination, 2013 and joined the Income Tax Department during June-September 2014. Their inter-se seniority in the MTS cadre is not in dispute and stands reflected in the Gradation List dated 01.01.2019 (Annexure A/5), wherein all the three applicants are ranked higher than the private respondents herein, who belong to the same recruitment batch and are identically situated employees.
2.1 Under the Recruitment Rules of Tax Assistant, namely, the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Tax Assistant Group 'C' Posts, Recruitment Rules, Digitally signed by UTKARSH JHA UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b 058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641d H JHA a0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:00:48+05'30' Foxit PDF Reader Version: 2024.3.0 4 O.A. No. 350/1272/2024 2015 (Recruitment Rules of 2015), framed under proviso to Article 309 of the Constitution of India, 25% of the posts of Tax Assistant are to be filled by promotion from the feeder cadres including MTS, subject to fulfilment of three conditions, viz. (i) 5 years regular service; (ii) Matriculation; and (iii) passing of Departmental Examination for Data Entry Skill of 5000 key depressions per hour. The applicants achieved the eligibility criteria and became entitled for consideration for promotion to Tax Assistant. 2.2. It is the case of the applicants that while effecting promotions for the Vacancy Year 2021 vide order dated 13.08.2021 (Annexure A/2), and while preparing the eligibility/seniority lists dated 20.06.2024/19.07.2024, the respondents adopted a methodology based solely on the date of passing the Data Entry/Computer Skill Test, resulting in juniors of the same batch and lower in original MTS seniority, i.e. the private respondents herein, being promoted ahead of the applicants.
2.3. The applicants have challenged the promotion order to the extent it excludes them and the final eligibility/seniority list dated 19.07.2024 (Annexure A/1), contending that executive instructions such as CBDT letters dated 13.04.2005, 23.05.2016, 03/04.10.2018, 28.06.2019 or 31.05.2023 cannot override the statutory Recruitment Rules of 2015. Being aggrieved, the present Original Application has been instituted seeking appropriate reliefs.
Digitally signed by UTKARSH JHA
UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b 058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641d H JHA a0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:00:48+05'30' Foxit PDF Reader Version: 2024.3.0 5 O.A. No. 350/1272/2024 2.4. Vide interim order dated 07.11.2024, this Tribunal had directed that no effect shall be given to the seniority list dated 19.07.2024. The said interim order is in force as on date.
3. Learned Counsel for the applicants has contended that:-
(I) The inter-se seniority of direct-recruit MTS is based solely on the Staff Selection Commission (SSC) Examinaton merit, and cannot be altered by passing a qualifying skill test earlier. (II) The Computer Skill Test is merely qualifying in nature, not competitive, and hence cannot form the basis for seniority re-order. (III) The CBDT's own circular dated 28.06.2019 declared the earlier instruction dated 13.04.2005 as redundant, yet the Department inconsistently continued to apply CST-date-based ordering.
(IV) The DoPT guidelines of 16.09.2022 mandate that when promotions are from multiple feeder grades, inter-se seniority within cadre must be preserved.
(V) The O.M. dated 12.08.2025 clarifies that eligibility lists must flow from the Recruitment Rules 2015 alone and earlier instructions are withdrawn.
(VI) The private respondents, though juniors in MTS gradation list to the applicants herein, were promoted earlier which is impermissible under the statutory scheme.
Digitally signed by UTKARSH JHA
UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b 058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641d H JHA a0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:00:48+05'30' Foxit PDF Reader Version: 2024.3.0 6 O.A. No. 350/1272/2024 Ld. Counsel for the applicant prays that the eligibility/seniority lists and promotion sequence be re-drawn strictly as per MTS cadre seniority, and the applicants be granted consequential notional benefits.
4. The respondents, in their detailed reply, have opposed the Original Application and submitted that the action taken by the department was strictly in accordance with the instructions and clarifications issued by the CBDT from time to time. They submit that although the Recruitment Rules of 2015 prescribe the basic eligibility criteria for promotion to the post of Tax Assistant being five years' regular service, matriculation, and passing of the Computer Skill Test, the Rules are silent on the modality of preparing a combined eligibility list for heterogeneous feeder cadres such as MTS, LDC, Notice Server, Record Keeper, etc. It is, therefore, contended that the executive instructions issued by the CBDT were necessary to fill this gap, particularly in view of the differing pay levels and absence of a common seniority structure across the feeder grades.
4.2. The respondents have emphasised that the CBDT's letter dated 28.06.2019 did not completely discard the earlier methodology but clarified that while the provisions of the Recruitment Rules must be fulfilled first, the sequencing of eligible officials could thereafter be arranged on the basis of the date of passing the Computer Skill Test, as reiterated in the answer to Query No. (ii) of the same letter. They maintain that this position Digitally signed by UTKARSH JHA UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b 058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641d H JHA a0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:00:48+05'30' Foxit PDF Reader Version: 2024.3.0 7 O.A. No. 350/1272/2024 was uniformly followed across the country and that the West Bengal & Sikkim region was bound to adhere to these clarifications as a subordinate office. It is further argued that until the issuance of the circular dated 31.05.2023, no direction was received from the DoPT or CBDT to alter the methodology or to implement the subsequent judicial pronouncements cited by the applicants. 4.3. The respondents also rely heavily on the clause in the circular dated 31.05.2023 which stipulates that actions already taken pursuant to earlier instructions shall not be altered so as to avoid disturbing "settled seniority." They contend that the promotions granted in earlier years, including those of the private respondents in 2021, were based on prevailing instructions and were fully valid.
They further submit that the applicants themselves benefited from the same methodology in OA No. 864/2019, and therefore they are estopped from challenging the very basis on which they secured promotion subsequently.
4.4. It is also contended that the reliance placed by the applicants on the OMs and later judicial pronouncements is misplaced, as none of those directions were specifically made applicable retrospectively to past DPCs or seniority lists. The respondents argue that reopening past DPCs would cause administrative complications and unsettle the entire promotional hierarchy.
According to them, the present OA is speculative in nature, misconceived, and filed without full disclosure of earlier Digitally signed by UTKARSH JHA UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b 058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641d H JHA a0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:00:48+05'30' Foxit PDF Reader Version: 2024.3.0 8 O.A. No. 350/1272/2024 proceedings, including the applicants' own participation and benefit in earlier litigation.
4.5. On these grounds, the respondents have prayed for dismissal of the O.A.
5. Heard Ld. Counsel on both the sides and perused the material on record.
6. The core issue that emerges is whether, while considering promotion to the post of Tax Assistant under the Recruitment Rules of 2015, the respondents were justified in preparing the eligibility/seniority list based on the date of passing of the Computer Skill Test, thereby placing the private respondents, who are admittedly junior to the applicants in the MTS Gradation List, above the applicants.
6.2. It is not in dispute that the applicants and the private respondents all belong to the same SSC batch of 2013 and entered service as direct-recruit MTS. Their inter-se seniority within the MTS cadre stands reflected unambiguously in the Gradation List dated 01.01.2019, wherein the applicants hold higher positions. It is also undisputed that the Computer Skill Test prescribed for promotion under the Recruitment Rules of 2015 is merely qualifying in nature, and is not a competitive examination intended to reorder seniority.
6.3. The respondents, however, contend that they acted strictly in accordance with the CBDT instructions and clarifications issued, Digitally signed by UTKARSH JHA UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b 058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641d H JHA a0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:00:48+05'30' Foxit PDF Reader Version: 2024.3.0 9 O.A. No. 350/1272/2024 from time to time, particularly the instructions dated 13.04.2005, 23.05.2016 and clarificatory portions of the letter dated 28.06.2019 which, according to them, permitted preparation of the eligibility list on the basis of the date of passing of the Data Entry/Computer Skill Test. It is urged that the subsequent CBDT circular dated 31.05.2023, while withdrawing earlier instructions, protected actions already taken so as not to disturb "settled seniority" and that the applicants' claim cannot, therefore, be reopened.
6.4. On the other hand, the applicants assert that the very text of the Recruitment Rules of 2015, being statutory in nature under the proviso to Article 309, contains no provision enabling CST-date-
based seniority. They contend that once the statutory rules are silent on a particular criterion, no executive instruction can add to or substitute the statutory scheme. They rely on the fact that even CBDT's own letter dated 28.06.2019 acknowledges redundancy of the earlier CST-based method and that the later O.M. dated 12.08.2025 reiterates that eligibility lists must strictly follow the Recruitment Rules. They also point out that the list is pending and the seniority has never attained finality, especially in view of the interim order of this Tribunal dated 07.11.2024 staying the seniority list dated 19.07.2024.
7. The position of law on the supremacy of statutory rules framed under Article 309 over executive instructions is well settled by a series of judgments of the Hon'ble Supreme Court, including Digitally signed by UTKARSH JHA UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b 058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641d H JHA a0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:00:48+05'30' Foxit PDF Reader Version: 2024.3.0 10 O.A. No. 350/1272/2024 S.L. Sachdev & Another vs. Union of India & Others [1981 SCR (1) 971], State of Maharashtra vs. Jagannath Achyut Karandikar [1989 SCC (Supp) 1 393] and Secretary, State of Karnataka & Others vs. Uma Devi & Others [(2006) 4 SCC 1], all of which unequivocally declare that administrative directions cannot amend, modify or override statutory rules. This Tribunal also notes that in cases squarely covering this issue, i.e. the judgments of the Mumbai Bench of this Tribunal in OA No. 715/2019 and the Principal Bench in OA No. 1864/2023, the method of determining eligibility and seniority on the basis of CST-
date has been categorically held to be unsustainable. The Hon'ble Delhi High Court has further affirmed the view taken by the Principal Bench of this Tribunal on this subject.
7.2. We find no distinguishing feature in the present case. The applicants and private respondents stand on the same factual footing as those in the aforesaid matters, and the rationale laid down therein applies with full force. The reliance placed by the respondents on the "settled seniority" clause of the circular dated 31.05.2023 is misplaced, as the seniority between the contesting parties remains sub judice before this Tribunal and is subject to the interim order already in force. The seniority list having been stayed, it cannot be treated as final or settled.
7.3. Accordingly, we hold that the preparation of the eligibility/seniority list and consequential promotions based on Digitally signed by UTKARSH JHA UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b 058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641d H JHA a0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:00:48+05'30' Foxit PDF Reader Version: 2024.3.0 11 O.A. No. 350/1272/2024 CST-date-based ordering is contrary to the statutory Recruitment Rules of 2015, unsustainable in law, and liable to be re-visited.
8. In view of the above findings, and keeping in mind the authoritative pronouncements of the Mumbai Bench of this Tribunal in O.A No. 715/2019 and the Principal Bench in O.A No. 1864/2023, both of which have examined the identical issue and held in favour of SSC-merit-based inter-se seniority, we are persuaded to adopt the same approach in the present matter as well. The Hon'ble Delhi High Court's affirmation of the Principal Bench order further fortifies this view.
8.2. Consequently, the seniority/eligibility list dated 19.07.2024, insofar as it places the private respondents above the applicants on the basis of the date of passing the Computer Skill Test, cannot be sustained. The respondents are directed to re-cast the eligibility/seniority list strictly in accordance with the Recruitment Rules of 2015, on the basis of the inter-se seniority of the officials in the MTS cadre as reflected in the SSC merit position and not on the basis of the CST date. Upon such re-casting, the respondents shall convene a review DPC for the relevant vacancy years, including the vacancy year 2021, and reconsider the applicants for promotion accordingly.
8.3. Should the applicants be found otherwise eligible, they shall be accorded promotion from the date their immediate juniors were promoted, along with all consequential benefits relating to seniority and notional fixation of pay, though without arrears of back wages.
Digitally signed by UTKARSH JHAUTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b 058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641d H JHA a0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:00:48+05'30' Foxit PDF Reader Version: 2024.3.0 12 O.A. No. 350/1272/2024 The entire exercise shall be completed within a period of eight weeks from the date of receipt of a certified copy of this order. The interim order dated 07.11.2024 shall stand merged with this final direction.
9. As regards M.A. No. 350/493/2025:
The applicants in the Miscellaneous Application have essentially expressed an apprehension that the adjudication of the present Original Application may unsettle their seniority position or otherwise prejudice the rights already accrued to them. However, in view of the detailed observations, findings and conclusions recorded hereinabove, particularly, on the limited nature of the directions issued, the parameters within which the review exercise is to be undertaken, and the settled position that no disruption of settled seniority is envisaged except strictly in accordance with the statutory Recruitment Rules of 2015 and in line with the principles laid down by the Principal Bench and Mumbai Bench of this Tribunal, this Tribunal is of the considered view that the apprehensions expressed in this M.A. stand sufficiently addressed. No further or independent order is required. Accordingly, M.A. No. 350/493/2025 stands disposed of, with the observation that the respondents shall, while undertaking the exercise directed in this order, ensure that the rights of all concerned, including the applicants in the M.A., are considered strictly in accordance with law and without causing any Digitally signed by UTKARSH JHA UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b 058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641d H JHA a0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:00:48+05'30' Foxit PDF Reader Version: 2024.3.0 13 O.A. No. 350/1272/2024 unwarranted prejudice beyond what is permissible under the applicable statutory rules.
10. With the aforesaid directions, this O.A., along with the M.A., stands disposed of. There will be no order as to costs.
(Diwakar Singh) (Anindo Majumdar)
Member (J) Member (A)
UJ
Digitally signed by UTKARSH JHA
UTKARS
DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b 058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641d H JHA a0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:00:48+05'30' Foxit PDF Reader Version: 2024.3.0