# RABINDRA NATH BOSE & ORS • v. UNION OF INDIA & ORS - **Citation:** [1970] 2 S.C.R. 697 - **Court:** Supreme Court of India - **Decided:** 1970 - **Case number:** Writ Petition No. 146 of 1967 - **Bench:** M. Hidayatullah, S. M. S!Kri, G. K. Mitter, N. Ray, P. Jaganmohan Reddy - **Source:** https://unisonlegal.in/judgment/supreme-court-of-india/rabindra-nath-bose-ors-v-union-of-india-ors-4939 - **Pages:** 17 ## Headnote Constitution of India, Arts. 14 and !&-Whether applicable to acts done in pre-Constitution period-Prom_otion of Income-tax Officers on the basis of Seniority Rules made in 1952 challenged in writ petition in 1967 -Petition is barred by laches-Confirmed Assistant Commissioners of Income-tax must not be disturbed by delayed appeal to fundamental rights. In 1943 the Government of India feit it necessary to re-organise the entire service of Income-tax Officers and to create a Central 'Service and uniform pay scales for different constituent grades. The main idea was to create Class I Cadre Officers Service and to make selection to it from the existing Class II officers. This reorganisation scheme was fOrmulated in a letter dated 29-9-1944 from the Government of India to all Commissioners of Inc.Jme-tax. According to the scheme the cadre of Income· tax Officers Class I was to consist of Grades I and II and Class II officers were to be in Grade Ill. Recruitment to Class I was to be in the first instance in Grade II. Recruitment to Grade II was to be from two sources : (a) to the extent of 80% di_rectly through competitive examination (b) to the extent of 20% by promotion fr.om Class II. On 26-5-1945 Government framed statutory rules governing recruitment to the service. The petitioners were recruited ,.as Income Tax Officers Class I Grade II by competitive examination and the respondents were recruited to it by promotion in tl1e pre-Constitution period 1945 to 1950. A Departmental Promotion Committee met in 1948. Certain Seniority Rules were framed in September 1949. The Departmental Promotion Committee afotesaidprepared a Seniority List of Income-tax Officers aS on 1-1-50 and circulated it on 24-1-1950 along with the Seniority Rules which had by then been modified. Objections to the List-in respect of data only-were invited by 28-2-1950. Ir. 195! by new statutory rules the 'quota' of direct recruits was ·fixed at 66 2/3% and that of ptomotees at 33 1/3%. In 1952 a commi•:ee met to finalise the Seniority List. It also modified the Senidrity Rules in that year. A revised Seniority List was issued in 1953. As a result of the seniorities thus allotted and by operation of the Seniority Rules the respondents became senior to the petitioners in the rank of confirmed Assistant Commissioners of Income-tax. The petitioners made various representations to the Government but without success. In 1962 one Jaisinghani filed a petition in the High Court under Art. 226 of the Constitution challenging promotiOllS made in the post-Constitution period in violation of the statutory rules. The High Court dismissed the petition. In appeal this Court held the promotions in violation of the 'quota rule' to be inva1id but expressly exempted those prornotees who had been confirmed as Assistart Commissioners of Income-tax from the operation of the Court's order. Shortly after the decision of this Court in Jaisinghani's case in 1967 the present peti_tions were filed under Art. 32 of the Constitution. The petitioners did not attack the validity of the 'respon.Pents' appointments but urged that for the purpose of seniority their appointments should be post.dated in conformity with the 'quota rule' laid down ·in para 2(d) of the Government lettelr dated 29·9-1944. 698 SUPREME COURT REPORTS (1970] 2 S.C.R. They relied on Arts. 14 and 16 of the Constitution. The AttorneyGeneral however raised certain preliminary objections to the_ petition and contended inter alia that;. (i) all acts which had been challenged in the petition happened "before the advent of the Constitution, anJ could not be challenged under Arts. 14 and 16 of the Constitution, (ii) the petition must be dismissed on the ground of !aches; (iii) the relief claimed would be against the decision in J aisinghani' s case. HELD : The petition must be dismissed. (i) !~ is settled laW that the Constitution has nO retrospective opera· tion. The petitioners therefore could not complain of breach of Arts. 14 an ## Text _Characters 0–39,989 of 44,106. This is a partial read: ask again with offset=39989 for what follows._ A B c D E F G H 697 RABINDRA NATH BOSE & ORS •. v. UNION OF INDIA & ORS. October 'I, 1969 [M. HIDAYATULLAH, C:.J., S. M. S!KRI, G. K. MITTER, A, N. RAY AND P. JAGANMOHAN REDDY, JJ.] Constitution of India, Arts. 14 and !&-Whether applicable to acts done in pre-Constitution period-Prom_otion of Income-tax Officers on the basis of Seniority Rules made in 1952 challenged in writ petition in 1967 -Petition is barred by laches-Confirmed Assistant Commissioners of Income-tax must not be disturbed by delayed appeal to fundamental rights. In 1943 the Government of India feit it necessary to re-organise the entire service of Income-tax Officers and to create a Central 'Service and uniform pay scales for different constituent grades. The main idea was to create Class I Cadre Officers Service and to make selection to it from the existing Class II officers. This reorganisation scheme was fOrmulated in a letter dated 29-9-1944 from the Government of India to all Commissioners of Inc.Jme-tax. According to the scheme the cadre of Income· tax Officers Class I was to consist of Grades I and II and Class II officers were to be in Grade Ill. Recruitment to Class I was to be in the first instance in Grade II. Recruitment to Grade II was to be from two sources : (a) to the extent of 80% di_rectly through competitive examination (b) to the extent of 20% by promotion fr.om Class II. On 26-5-1945 Government framed statutory rules governing recruitment to the service. The petitioners were recruited ,.as Income Tax Officers Class I Grade II by competitive examination and the respondents were recruited to it by promotion in tl1e pre-Constitution period 1945 to 1950. A Departmental Promotion Committee met in 1948. Certain Seniority Rules were framed in September 1949. The Departmental Promotion Committee afotesaidprepared a Seniority List of Income-tax Officers aS on 1-1-50 and circulated it on 24-1-1950 along with the Seniority Rules which had by then been modified. Objections to the List-in respect of data only-were invited by 28-2-1950. Ir. 195! by new statutory rules the 'quota' of direct recruits was ·fixed at 66 2/3% and that of ptomotees at 33 1/3%. In 1952 a commi•:ee met to finalise the Seniority List. It also modified the Senidrity Rules in that year. A revised Seniority List was issued in 1953. As a result of the seniorities thus allotted and by operation of the Seniority Rules the respondents became senior to the petitioners in the rank of confirmed Assistant Commissioners of Income-tax. The petitioners made various representations to the Government but without success. In 1962 one Jaisinghani filed a petition in the High Court under Art. 226 of the Constitution challenging promotiOllS made in the post-Constitution period in violation of the statutory rules. The High Court dismissed the petition. In appeal this Court held the promotions in violation of the 'quota rule' to be inva1id but expressly exempted those prornotees who had been confirmed as Assistart Commissioners of Income-tax from the operation of the Court's order. Shortly after the decision of this Court in Jaisinghani's case in 1967 the present peti_tions were filed under Art. 32 of the Constitution. The petitioners did not attack the validity of the 'respon.Pents' appointments but urged that for the purpose of seniority their appointments should be post.dated in conformity with the 'quota rule' laid down ·in para 2(d) of the Government lettelr dated 29·9-1944. 698 SUPREME COURT REPORTS (1970] 2 S.C.R. They relied on Arts. 14 and 16 of the Constitution. The AttorneyGeneral however raised certain preliminary objections to the_ petition and contended inter alia that;. (i) all acts which had been challenged in the petition happened "before the advent of the Constitution, anJ could not be challenged under Arts. 14 and 16 of the Constitution, (ii) the petition must be dismissed on the ground of !aches; (iii) the relief claimed would be against the decision in J aisinghani' s case. HELD : The petition must be dismissed. (i) !~ is settled laW that the Constitution has nO retrospective opera· tion. The petitioners therefore could not complain of breach of Arts. 14 and 16 .>f the Constitution in respect of acts done before the Constitution came into force. These acts in the present case were ( 1) appointments of respondents to Income-tax Officers Class I Grade II service; (2) Seniority List as existing on 1-1-1950; and (3) Seniority Rules of 1949 and 1950 in so far as they had effect up to January 26, 1950. The first seniority Jist was prepared as on January 1, 1950, and even if the seniority list was finally settled after the Constitution came into force, the Rules to be applied we'" the Seniority Rules of 1949 and 1950. If the list had been finally settled on January 1, 1950 clearly no appeal could be made to Arts. 14 and 16. The fact that the list was prepared after the Constitution came into force would not enable the petitioners to appeal to Arts. 14 and 16. [711 A-CJ Pannalal Biniraj v. Union of India, [1957J S.C.R. 233, 26~, Sri Jagadguru Nari Basava Rajendra Swami of Govimutt v. Conimissioner of Hindu Religious Charitable Endorwments, Hyderabdd, [1964] 8 S.C.R. 252, Guru Datta Sharma v. :Jtcte of Bihar, [1962J 2 S.C.R. 29:<., applied. Shanti Sarup. v. Union of India, A.I.R. 1955 S.C. 624, distinguished. A B c D (iii) In so far as the attack was based on the 1952 rules, it must fail E on the ground that this petition under Art. 32 of the Constitution had been brought about 15 years after the 1952 Rules we're promulgated and effect given to them in the Seniority "List prepared on August I, 1953. Even though Art. 32 is a guaranteed right it does not follow that it was the intention of the Constitution makers that. this Court should discard all principles and grant relief in petitions filed after inordinate delay. It would be unjust to deprive the respondents of lhe rights which had accrued to. them. Every person ought to be entitled to sit back and F consiqer lliat his appointment and promotion effected a long time ago would not be set aside after the lapse of a number of years. [711 E-712 GJ Mis. Tilokchcnd Moti Chand's case, [1969J -S.C. Cases 110 and Laxmanappa Hanumantappa lamkhandi v. Union of India, r1955J S.C.R. 769, applied. (iii) In Jaisinghani's case this Court observed what the order in that case would not affect Class II Officers who had been appointed ·permanently as Assistant Commissioners. In that case the Court was only considering the challenge to appointments arid promotions made after 1950. In the p'esent case the Court was being asked to coMider the validity of appointments and promotions made during the period 1945 and 1950. Thus there was all the more reason in the present case that officers_ who had become pernianent Assistant Commissioners of Income-tax and who were appointed and promoted to their driginal posts during 1945 to 1950 should be left alone. [712 HJ ORIGINAL JURISDICTION : Writ Petition No. 146 of 1967. G H R. N, BOSE V. UNION (Sikri, J.) 699 A Petition under Art. 3 2 of the Constitution of India for enforcement of the fundamental rights. S. Mohan Kumaramangalam and R. Gopa/akrishnan, for the petitioners. Niren De, Allorney-Genera/, N. S. Bindra, R. N. Sachthey anil B S. P. Nayar, for respondent No. 1. C. K. Daphtary, H. K. Puri and B. N. Kfrpa/, for respondents Nos. 6 to 10, 30 to 34 and 39. C. K. Daphtary and P. C. Bhartari, for respondent No. ll. G. R. Rajagopal, S. K. Dholakia and Vineet Kumar, for resC pondents Nos. 12 to 14 and 15 to 24. D E F G H A. J. Raja, B. R. Agariva/a and Janandra Lal, for respondent No. 25. S.S. Javali and M. Veerappa, for respondent No. 28. C. K. Daphtary and Mohan Behari Lal, for respondent No. 29. Yogeshwar Prasad and S. Bagga, for intervener No. 2. H. L. Sibbal, B. P. Maheshwari, A. N. Pareek and R. K. Maheshwari, for interveners Nos. 3 to 5. · R. Gopa/akris/111an, for interveners Nos. 6 to 13. The Judgment of the Court was delivered by Slkri, .J. 16 OffiCers of the Income-tax Department have riled this petition under Art. 32 of the Constitution praying for various reliefs on the ground that their rights under Arts. 14 and . 16 have been infringed. They are all confirmed Assistant Commissioner~ of th~ Income tax and respondents 6 to 39 are also confirmed Assistant Commissioners of Income tax. Respondents I to 5 are lhe Union of India, Secretary, Ministry of Finance, Central ~ard of Direct Taxes, Secretary, Ministry of Hv'llC Affairs, and the Union Public Service Commission. The practical object of lthe petition is to gain some seniority so that they can ' be promoted as Commissioners of Income tax earlier than the respondents 6-39. The petitioners were all confirmed as Asstt. Commissioners in 1959. Apart from respondents 28, 29 and 30, all ot~· respondents were confirmed in earlier years. In 5rief, the CijSt of the petitioners is this : The Government in breach of the r'Jl!s governing the service of Income tax officers Class I, grad• II, a~pointed resp~ndents ~ to 39'. T.heir initial appointment.I were irregular and illegal bemg outside the quota prescribed by Governmenl for regulating recruitment to the service. Not only were they thus illegally absorbed into service but were :1lso LJSup. Cl./7(}-4 ' 700 SUPREME COURT REPOlttS [ 1970] 2 S.C.R. given preferential treatment iii the matt~r of seni;ority in Class I Grade II itself and for further promotion to higher grades by framing rules whi~h :were ·clisc~tory ~d ~hi<;h mad~ ~~tile discrimination agamst Class I direct i:ecrmts like the peti'!~ It is urged before us that their case 1s covered by the pnnc1ple laid down by :Dis Court in tli'e case of S.' G. Jaisinghani v. Union of India and Ors.('). These contentioillnire'controverted by the responde,nts. · The learned Attorney General further contends tliat ( 1 ) all acts which have been challenged in this petition happened before the advent of the Constitution and cannot be. challenged under Arts. 14 and 16 of the" Constitution; (2) the petition merits dismissal on the · gtound that there' has been gross delay in bringing the petition; and ( 3 )" the relief :which has now been claimed :would be agajnst Ille .\lecision in Jaisinghani's case('). In order to appreciate the above contentions and the other points raised before us, it is necessary to set out the relevant facts chronologically. · A I c Before Sept. 29, 1944, :when the re-organisation scheme :was D launched, the conditions of service and. pay-scales of Income tax officers :were different and the metho4 of recruilmeijt was also different in different Provinces. By letter daied 23-3-43, it . :was decided that pending the constitution of Class I and Class II Service of Income· tax ·officers, the latter of which will include also officers hitherto called AsJ>tt. Income Tax office.rs, the existing I. grade of Asst!. Income tax officers should be designated .as Income tax officers; Grade II. Tuer~ was disparity not OnlY Iii pay but also in prospects and conditions of ~ervice. The Government, therefore, felt it necessary to reorganise the entire service and to create a Central service and uniform pay-scales for different constituent grades. 't'he main idea was to create Class I cadre officers Service and to make selection to it from the existing Class II t officers. This re-organisation scheme i was formlllated in a letter dated 29-9-44 from the Government of India, addressed to all Commissioners of Income tax.· Tire Central Service Class I was to consist of Commissianers of Income tax-(No. of posts 8-7 permanent and 1 temporary). Assistant Commissioners of Income tax-· (No. of posts 378-360 permanent and 18 tempoG rary). Income tax officers Grade I : (No. of posts 151-125 permanent and 26 temporary). I:icome tax officers Grade II : (No. of posts 183-125 permanent and 63 temporary). Class Il was to consist of Income tat officers Grade m : (No. of. posts 83-9 permanent and 74 temporary). Regarding Income tax officers Grade I (Class I Service it was ll stated that these officers . will be appointed by sel~tion from (I) {1967] 2 S.C.R. 703. A B c D E •• G H R. N, BOSE V, UNION (Sikri, J.) 701 Grade II which will come into being under the new scheme ·and · till the re-organisation is complete from the existing Grade I of Income tax officers in Class II Service, Regarding i~come tax officers Grade ll (Class I Service)-it was provided that2 ( d )-"Recruitment to Grade II will be made partly by promotion and partly by direct recruitment. 80 per cent of the vacancies arising· in this Grade will be filled by direct recruitment via the Indian Audit and Accounts and Allied Services Emmination. The remaining 20 per cent of vacancies will be filled by promotion on the basis of selection from Grade Ill (Class 11 Service) provided that suitable men up to the number required are available for appointment. Any surplus vacancies which cannot ~ filled by promotion for want of suitallle candidates will be added to the quota of vacancies to be filled by direct recruitment via the Indian Audit and Accounts etc. Services Examination. All direct appointment via the Indian Audit and Accounts and Allied Service Examination to Grade 11 will, during the period of the war, be subject to such general orders as have already been or may hereafter be issued by the Government of India with a view to safeguarding th~ interest of 'war service' candidates." It is necessary also to set out Para 3 of the letter which is . headed-'General'- ''The new classification (in so far as it relates io Income tax officers, Grade I and II) indicated in paragraph 1 above will apply to officers who are recruited under the new scheme including those who are selected from the existing Grade I Income-tax officers, Class II Service. The present Grade I Income tax officers in Class II Service, who are ·not thus selected, and the ?fficers ":ho will be appointed to this grade before the mtroducuon of the new scheme, will remain in Class II service. This service of Income tax officers will be ultimately abolished as soon as these officers leave their posts either by substantive promotion to Class I Service or by retirement or through other causes and the Class II Service will essentially consist only of Income tax officers, Grade III." . We may at this stage consider the question mooted at the Bar whether recruitment to the Service under the scheme was to be confined only to direct recruitment through the Examination ,_ 702 SUPREME COURT REPORTS (1970] 2 S.C.R and promotion from Grade l Class 11 service. As we read this scheme, it is quite clear that the intention was not to confine recruitment to the Service through these sources because from Para 3 'General', which we have reproduced above, it is quite evident that selections were to be made also from the existing Grade I Income tax officers Class II Service. This method of recruitment did not come within Para 2( d) of the Scheme set out above as it was neither direct recruitment through combined competitive examination nor promotion from Class II Grade ill Service. Therefore, the statement in the counter-affidavit of Mr. M. G. Thomas, Ministry of Finance, "Recruitment to Grade Il of Class I was to be made partly by direct recruitment (through the combined Competitive Examination as also selection from existing Grade I of Class II Service) and partly by promotion on the basis of selection from Class II (Grade ill) Service", is quite correct. It is further stated that "80% of the vacancies were to be filled by direct recruitmeot and the remaining 20% were to be filled by promotion by selection from Class II (Grade ill) Service." . . . It appears that selection from ,the existing Grade I of Class II Service was treated as a form of direct recruitment within the quota of 80% mentioned above. This constitution of the new Service was by an executive order and there were no statutory rules governing the Service at this stage. On 29-9-1944 the Government wrote to the Federal Public Service Commission to approve of 100 officers considered suitable for . selection to the new Class I Service of Income tax officers (Grade I). The Government also requested the Commission to recruit for the Class I, Grade II Income tax Service 10 officers on the result of the competitive examination that will be held in o~t,,ber 1944. Considering that there were 18 3 posts, permarient and temporary to be filled in by Income tax officers Grade II, the number was insignificant. The idea seems to have been to take the officers from existing grade I of Class 11 as far as possible as they had experience and the direct recruits would nbt be able to cope with the work for some years to come. On 26.5.1945. the Governme.nt framed rules for recruitment to the Income tax officers (Class I, grade II) service. These were conceded to be statutory rules in Jaisingham•s case('). In the opening paragraph, it was stated that these rules were liable to alteration from year to year. Rules 3 and 4 read as follows :- 3. The services shall be recruited by the following methods :- (i) By competitive examination held in India in accordance with Part II of these Rules. A B c D E F G (ii) By promotion Ql1 the basis of selection from Grade III (Class II Service) in accordance with H Part III of these Rules. (1) [1967] 2 S.C.R. 703. A B c D E F G H R. N, BOSE V. UNION (Sikri, J.) 4. Subjecl lo the provision of rule 3, Gove!1Thlilent shall determine the method or methods to be employed for the purpose of filling any particular vacancies, or such vacancies as may require to be tilled during any particular period, and the number of candidates to be recruited by each method. 703 It is clear that this Service had already been constituted by an Order. It is remarkable that Rule 3 did not mention the third method of recruitme.nt which was being followed at that time and which it was intended to follow for some time. It seems to us that the intention was that these rules would come into effect fully only when the Service had been completely re-organized, because otherwise we are unable to understand why the third method of recruitment which was being followed, was not mentioned. It may be that at that time sufficient number of men qualified under the other two categories were not available. The Government probably interpreteu rule 4 to mean that the recruitment by the methods mentioned in rule 3 was not exclusive, and under rule 4 the Governme1nt could decide whether particular vacancies could also he filled by selection from the existing Class 1T ~radc 1 service officers. That this was the understanding both of the Government and the Federal Public Service Commission, seems to be quite clear from the correspondence which has been brought to our notice. On ,8th November 1945. the Governments wrote to the Federal Public Commission that-"ln a like manner, it is proposed to continue promotions to the Grade lI of Class I also for tJ.e r.ext two or three years from amongst those who were in service in the pre-existing Class II, grade. I, on· the date of re-organisation even outside the 20% limit fixed for such promotion irn the orders regarding re-organisation. The Government feel that this will not interfere with direct recruitment via the examination. Tt is pr1~ sumed that the Commission will not have any objection to the proposals in the immediately two preceding paragraphs." .... This letter clearly shows that the Government was recruiting office;-s to grade II of class l from the pre-existing class II, grade I, and they meant to continue this for the next two or three years. The Federal Public Service Commission replied on 23-5-46 as follows:- "With reference to paragraphs 8 and 9 of your letter dated the 8th November 1945, I am to say that the Commission will have no obje..:tion if during the next two or three years the names of a few more officers are put forward for consideration fqr promotion to grades 704 SUPREME COURT REPORTS [1970]2 S.C.R. I and II in Class I where special circumstances seem to justify a course. They suggest, however, that this should be exceptional.'' . We may mention here that respondents 31 to 39 were appointed as LT.Os. Class I, grade II in 1945, respondents 11 and 25 in 1946, but the original date of appointment of respondent No. 25 is 1-6-1947. All the petitioners were either appointed LT.Os Class I Grade II in 1946 or 1947. Respondents 6 to 10, 26, 27 and 28 were appointed in 1947. On 3-1-194 7 the Government forwarded to the Secretary Federal Public Service CommissiOll the names of officers then considered suitable for appointment to Class I, Grades I and II. It was further stated that there were a large number of temporary posts in each grade and it may not be fair to limit promotions to the available permanent posts only ·as that might result in a large number of temporary men who may be eligible for higher scales oi pay being kept down. In February 1949, in discussing the draft scheme for regulating the seniority of Income tax officers, Class I on an all-India basis, the Government explained that "there are still 51 old Class II, Grade I officers, who have not yet been selected to Class I, as almost all of them have been fou.nd unfit at three successive selections. As technically they still continue. to hold Class I posts and block promotions of other deserving officers, It is proposed to make a final selection from them and revert those who are not considered fit for retention in Class I to Class II, grade III posts. These persons. would be considered later for promotion to Class I posts along with others against the 20% vacancies reserved for departmental candidates." Thus, it appears that it was in 1949 that it was decided that final selections were to be made from the remaining Class II grade I officers by interviewiing them to find their fitness. for Class I Service. · Although the appointments, according to the petitioners, were irregular, they do not challenge the validity of the appointments but what they do challenge is the recognition of the date of appointments for the purpose of ·seniority. In other words, they say that we may treat an officer having beein appointed as Class I, grade II, validity but for the purpose of seniority his appointment should be post-dated to a date when he would have been appointed had the 'quota rule' mentioned in Para 2 ( d) of the Scheme dated 29-9-1944, been fully implemented. We may at this stage deal with this particular question. It seems to us that apart from the above limited concession, we A B c D E F G H R. N, BOSE v. UNION (Sikri, J.) 705 A cannot .at this time declare that the appointments were invalid in any respect. Assuming that these appointments were made contrary to statutory Rules, !lie petitioners are incompetent to challenge .the validity of these appointments for various reasons. Firstly,. these appointments were pre-constitutiM appointments and they cannot be challenged in a petition under Art. 32 of the B Constitution. Secondly, there has been inordinate delay. A suit to challenge the validity of the appointment would be hopelessly time-barred, and the respondents have acquired various rights since their appointments. Thirdly, in Jaisinghani's case('), this Court said that the order in that case" . . . . will not affect such Class II officers who have been appointed pe1manenily as Assistlllllt Commissioners of Income Tax." W. e will presently C give our reasons in detail for coming to this conclusion. To resume the narrative, the petitioners completed their probationary periods on different dates in 1949 ·and were confirmed as I.T,Os Class I, Grade II in 1949 and 1950, except petitioner No. 9 Shri D. N. Pande, who was cQ!lfirmed on 22-12-1951. Most of the respondents had already been confirmed on various dates in 1946, D 1947 and 1948. On 29-4-1949 a meeting of the Departmental Promotion Committee took place and the Committee agreed that promotions to Income tax officers Class I Service, of officers recruited in 1944 on the results of the I.A. & A.S. and Allied Services examination held in 1943, and on other bases, should be given effect to from E the 1st August 1948. This decision affected respondents Nos. 12 to 24, 29 and 30. On 14-6-49 representations were made by direct recruits including petitioners Nos. 5, 6, 8, 10 and 12 and respbndent No. 28 (Shariff who is a petitioner in W.P. No. 242/ 67/under Art. 32), regarding proposed Seniority Rules. On 9-9-1949 Seniority Rules were framed and a seniority list F Of Class I, Grade II, Income tax officers, as on the 1st Jan. ·1950, was drawn up ·and circulated by a letter dated 24-1-1950. It appears that the seniority rules of 1949 had in the meantime been revised and a copy thereof was e,nclosed with the,, above mentioned letter dated 24-1-1950. It was stated in this letter that Government was prepared to consider any representation that they G may have to make in regard to the accuracy of the data contained therein, up to the 28th February 1950, but no representation against the principles Jor. the Jetermination of seniority will be entertained. On 18-10-1951, the Government decided on the recommendations of the U.P.S.C. arid in modification of para 2(d) of--the H Finance Department (Central Revenues) letter dated 29-9-1944, that for a period of five years in the first inst~nce, 66-2/3% of the vacancies in Class I, Grade IT, will be filled by direct recruit- . 0) [196712 [C.R. 703. --· 706 SUPREME <:;OURT REPORTS (1970) 2 S.C.R. ment via Combined Competitive Examination and the remaining 33-1/3% by promotion on the basis of selection from Grade III (Class II service). This order wa£ held to be statutory by this Conrt in Jaisinghani's case('). On 1-1-1952 all the petitioners were promoted as I.T.Os. Class I, Grade I, and confirmed also as snch on the same date. In February 1952, a committee met for four days to consider the Rules governing the seniority of Income tax officers, Class I, Grade II and representations received against the draft seniority list. They made alterations in the Seniority rules and in one of these meetings, it was decided : "As regards the representations made by some of this batch of direct recruits regarding the date of approval by the Union Public Service Commission of the 1948 batch of promotees, the position is that four of them ( S. Nos. 67 to 70) were actually promoted on the recommendations of the Departmental Promotion Committee held on 21-7-48. Fifteen others (S. Nos. 72 to 86) were promoted on the recommendations of the Departmental Promotion Committee held on 29-4-1949, but the records show thaf the meeting was originally convened for 6-9-48 and the agenda etc. ·had been circulated in advance of this date. The meeting had, however, to be postponed several times due tO the personal inconvenience of the Members of the U.P.S.C. and of the Central Board of Revenue. In these special circumstances, it was considered that the proper thing would be to treat the recommendations of this Departmental Promotion Committee as if it had actually been held in Sept. 1948. The result is that both batches of promotees of 1948 will remain senior to the direct recruits from the 1945 Examinaiion who joined in 1946." In the serial Nos. 72-86 mentioned above, exist the names of the present respondents 12-24 and respondents 29 and 30. Tt is contended before us thai this decision was arbitra;y and not warranted by any rules or principles. Tt is further contended that the decision was made in 1952 and therefore it is liable to be challen!(ed in a petition under Ari. 32 of the Constitution. On . the material on record it is not possible to say that this decision was actually taken in 1952 and not on 29-4-49 or thereabout when ~he PeP&rtmental Promotion Committee met and the. list was prepared on 24th January 1950. The fact is that the seniority of the respondents (Srl. Nos. 72 to 86) seems to have been fixed on the basis thai the Departmental Promotion Committee meeting took place on 6-9-1948. - -(l)" [1967] 2 ~C.R. 703. A B c D E F G H \ B c D E F G R. N. ROST' v. ITNION (Sikri, J.) 707 We may here reproduce the relevant Seniority rules made in I 949. 1950 and 1952 :- Rules regulating Seniority of Class T. Grade II. Income tax Officers. , Rule 1 (f), l(i) and 1 Iii) remain the same in the three years arid read thus :- 1 ( f) The seniority of direct recruits recruited on the results of th~ examinations held by the U.P.S.C. in 1944, and subsequent years shall be reckoned as follows :- ( i) Direct recruits of an earlier examination shall rank above those recruited from a subsequent examination. (ii) The Direct recruits of any one examination shall rank inter se in accordance with the ranks obtained by them at that examination. There was a change in rule ('ii). and the three different wrsions arc reproduced below :- A .v 011. 9-9-1 9~ 9 : (iii) The promotees who have been certified by the Commission in any calendar year shall be senior to all direct recruits who complete their probation during that year or after and are confirmed with effect from a date in that year or after. · As on 24-1-1950 : liii) The promotees who have been certified by the Commi. .made. On 25-4-62 Jaisinghani filed a Writ Petition in the High Court and the High Court delivered its judgment on 11-3-64. Against this decision Jaisinghani filed an appeal to this Court. A wr'.t petition was filed by Joshi in the Supreme Court _and this Court delivered its judgment in Jaisinghani's Appeal and Joshi's Writ Petition on 22-2-67, and the present Writ Petition was filed in July 1967. It seems to us that there is force in the preliminary points raised by the Attorney General, and it is noi necessary to decide the. various points raised by the petition~rs. It is settled law that the Constifution has no retrospective operation. In Pannalal Binira; v. Union of India('), Bhagwati J. speaking for the Court says : "It is seitled that Art. 13 of the Constitution has no retrospective effect and if, therefore, any action was taken before the commencement of the provisions of any law which was a valid law at the time when such action was taken, ,s,uch action cannot be' chall~ge9 and the law under which such action was taken cannot be (I) [1957] S.C.R. 233, 266. A B c D E F G H A B c D F G H R, N, BOSE V, UNION (Sikri, J.) questioned as unconstitutional and void on the score of its infringing the fundamental rights enshrined in Part III of the Constitution (See Keshavan Madhava Menon v. The State of Bombay)." 709 The decision of this Court in Shanti Sarup v. Union of India and Ors. ( 1 ) is distinguishable. In that case the facts were that the Government of U.P. passed an order purporting to be u/s 3(f), U.P. Industrial Disputes Act. 1947, by which they appointed one or' the partners of the firm as 'authorised control!er' of the undertaking. In 1952 the Union of India passed an order purporting to be made under sec. 3 ( 4), of Essential Supplies (Temporary Powers) Act, 1946, by which the Central Government appointed the same person, as an authorised controller under the provisions of that section ana directed him to run the said undertaking to the exclusion of all the other partners. The petitioner before the court under Art. 32 contended that both the orders were illegal and conflicted with the fundamental righ.ts of the petitioner under Art. 13 (1) of the Con£titution. The Attorney General appearing for the Central Government conceded before the Court that the impugned orders did not come within the purview of and were not warr3nted by the provisions of the Acts, under which they purported to have been passed. The only point he took was that the petitioner could not come before the Court under Art. 32 of the Constitution inasmuch as there· was no ·fundamental righi in existence when the first order of the U.P. Government was passed in July 1949 and no fresh act of dispossession had taken place since the Constitution came into force. This Court repelled the contention observing that in the first place, the order against which this petition was primarily directed · was the order of the Central Government passed 'n Oct. 1952 and wh~ther or not the earlier order of the U.P. Government was formally withdrawn, it was this later order upon which the respondent 3 based• his right to reiain possession of the properties. The order of the Central Government must, therefore, be deemed to have deprived the petitioner of his property within the meaning._p_f Art, 31 of the Constitution as construed by this Court. . . . It was further obserted : '"But even assuming that the deprivation took place earliet and at a time when the Constitution had not come info force, the order effecting the d~privation which (l) A.l.R. 19SS S.C. 624. 710 SUPREME COURT REPORTS [1970] 2 S.C.R. continued f1om day to day must he held to have come into conflict with the fundamental rights of the petitioner as soon as the Constitution came into force and became void on and from that date under Art. 13 (I ) of the Constitution." lt is this passa~~ which is strongly relied on by the learned Counsel for the petitioners. In our view this passage has no application to the facts of this case. In a number of subsequent decisions of this Court the passage has been held to be applicable only to the facts in that case. In Sri Jagadguru Nari Basava Rajendra Swami of Gavimutt v. Commissioner of Hindu Religious Charitable Endowments, Hyderqbad, (1) Gajendragadkar C. J. observed thus regarding the aforesaid passage : "With r.espect, we are not prepared to hold that these observations were intended to lay down an unqualified proposition of law that even if a ciiizen was deprived of his fundamental rights by a valid scheme framed under a valid law at a time when the Constitution was not in· force, the mere fact thai such a scheme would continue to operate even after th.e 26th January 1950, would expose it to the· risk of having to face a challenge under Art. 19. If the broad and unqualified proposition for which Mr. Sastri contends is accepted as true, then it would virtually make the material provisions of the Constitution in respect of fundamental ri)!hts retrospective in operation." In Kuru Datta Sharma v, State of Bihar('), ShanN Sarup's case('~ was distinguished in the following words :- '"We are unable to construe these observations as affording any assistance to the appellant. ....... . We have held that the legislation under which the appellant's rights w.ere extinguished, subject to his claim for compensation, was a valid law. lt would therefore follow that the appellant could have no rights which could survive the Constitution so as to enable him to invoke the protection of Part III thereof."· Ill [19641 8 S.C.R. 252. (21 [1962]2 S.C.R. 292. (3) A.LR. 1961 S.C. 624. A B c D E F G H A B c D E G R. N, BOSE V. UNION (Sikri, J.) 711 It seems to. us that the petitioners cannot com:ilain of the breach of Arts. 14 and 16 of the Constitution in respect of acts done before the Constitution came into force. These acts in this case were ( 1 ) appointments of the respondents to Income Tax officers Class I, Grade II Service; (2) Seniority List as existing on 1-1-1950; and (3) the Seniority Rules of 1949 and 1950, in so far as they had effect up to January 26, 1950. It will be recalled that first seniority list was prepared as on January 1, 1950 and even if the seniority list was finally settled after the Constitution came into force, the Rules to be appli~d were the Seniority rules of 1949 and 1950. In other words, if the list had been finally settled on January 1, J 950, it is clear that no appe~l could be made to Arts. 14 and 16 of the Constitution. The fact that the List was prepared after the Constitution came into force would not enable the petitioners to appeal to brts. 14 and 16. The position is, however, different in so far as changes were made in the Seniority Lisi as a result of change in the 1952 Seniority Rules. Th~se changes were post-constitution· and if they ar~ hit by Art. 14 and Art. 16 of the Constitution, the petitioners would have th.e right to complain of the breach of their fundamental rights under these Articles. But in so far as the attack is based on the 1952 Seniority rules, it must fail on another ground. The ground being that this petition under Arl. 32 of the Constitution has been brought about 15 years after the 1952 Rules were promulgated and effect given to them in the Seniority List prepared on August 1, 1953. Learned Counsel for the petitioners says that this Court has no discretion and cannot dismiss the petition under Art. 32 on the ground that it has been brought after inordinate delay. We are unable to accept this contention. This Court by majority in M /s. Tilokchand Muti Chand'.< case(') held that delay can be fatal in certain circumstances. We may mention that in la.xmanappa Hanumantappa Jamklumcl; v. The Union of India & A nr. ('), Mahajan. C . .I. observed as follows :- ".From the fuels slated above it is plain that the proceedings iaken under the impugned Act XXX of 1947 concluded so far as the Investigation Commission is concerned in September 1952, more than two years before this petition was presented in this Court. The assessment orders under the Income tax Act itself were made against the petitioner in November 1953. In these circumstances, we are of the opinion that he is entitled to no relief under the provisions of Art. 32 of the Constitution. lt was held by this Court in " Ramjilal v. Income tax Officer, Mohindergarh that as . ;~ Ja.. (l) [1969] S.C. Cases I to. (2) [1955) S.C.R. 769'. 712 SUPREME COURT REPORTS (1970] 2 S.C.R. there is a special provision in Art. 265 of the CQJJStitution that no tax shall be levied or collected except by authority of law, clause (1) of Art. 31 must therefore be regarded as concerned with deprivation of property otherwise than by the imposition or collection of tax, and inasmuch as the right conferred by Art.