Section 42(2) in The Bihar Finance Service Rules, 1953
(2)(i)The promotion list shall be prepared by the Departmental Promotion Committee constituted under sub-rule (2) of Rule 20 from amongst the Deputy Commissioners of Commercial Taxes who have put in three years of total and continuous service in the rank of the Deputy Commissioner of Commercial Taxes:Provided that the above period of qualifying service shall stand reduced by one year in the case of officers belonging to Scheduled Castes and Scheduled Tribes if adequate number of officers of these castes with prescribed minimum length of service are not available in the required proportion for the purpose of sub-rule (1).(ii)The selection shall be made primarily on merit to be assessed from up-to date service records.(iii)The Departmental Promotion Committee shall arrange the names of officers thus selection in order of their inter se seniority.
