Union Of India (Uoi) Through The ... vs Hari Ashok Kumar Srivastava, Advocate ... on 4 May, 2007
As specified in circular letter dated 4.6.2001, the 3rd category i.e. Category 'C (as provided in the Recruitment Rules under circular dated 4.6.2001), comprised pre-structuring cadre of Tax Assistants and Data Entry Operators Group 'B'. It is on record that ministerial cadre in the Department was restructured in the year 2001 and in consequence to the same, CBDT issued an order dated 26.7.2000. The cadre of Tax Assistants was re-structured and elevated to the cadre of Senior Tax Assistants in the pay scale of Rs. 5000-8000 and since the entire cadre of Tax Assistants was upgraded/elevated to the cadre of Senior Tax Assistants, it will not be correct to regard this upgradation as a case of individual promotion. Our above view finds support from the decision of the Hon'ble Supreme Court in the case of Union of India v. Ashok Kumar Srivastava and Anr. S.L.P. No. 11801 of 1987 Reported in 1987(4) ATC 385, wherein the Hon'ble, Apex Court while upholding the decision of the Central Administrative Tribunal had held that 'Upgradation of all the posts in a cadre, does not involve selection or promotion.' In fact what has happened in this case is only an upgradation of a cadre and it can never be considered as a case of individual promotion. What happens in case of restructuring is only a re-distribution or readjustment of posts in accordance with the need and requirement of an organization. It does not involve any separate creation of any additional posts.