- (1.) This judgment of ours shall dispose of LPA No. 266 of 1986 as well as L.P.As No. 267 to 271 of 1986, as the writ petitions against which these L.P.As have been filed were disposed of by the learned Single Judge by a common judgment in C.W.P. No. 4158 of 1983, decided on 12th February, 1986 against which L.P.A. No. 266 of 1986 has been filed.
(2.) It would be necessary to state the facts giving rise to the present appeals (the facts are being taken from C.W.P. No 4158 of 1983), as it would be revealed from the facts that the controversy ultimately narrows down to a very small point.
(3.) Under the Punjab Excise and Taxation Service (Class III-A) Rules, 1956, (hereinafter called the Class III-A Rules) Taxation Inspectors, Excise Inspectors and Members of the Ministerial establishment of the Excise and Taxation Department, were eligible for promotion as Assistant Excise and Taxation Officers (in brief AETOs) to the extent of 50% of the vacancies in that cadre. Their respective shares were as under :- (i) Taxation Inspectors. 25% (ii) Excise Inspectors. 12% (iii) Ministerial establishment of Head office (ITC Office) 6-1/4% (iv) Ministerial establishment of Sub offices. 6-1/4%;