Union of India Vs Mukesh Kumar Meena (Supreme Court)
it is observed that the CBDT introduced the grace marks policy with the purpose of enabling the marginally failing candidates to pass in the examination. Once the respondent – original applicant passed in his own category, there was no question of allowing/granting him any further grace marks. If the contention on behalf of the respondent – original applicant is accepted, in that case, granting the grace marks in the aforesaid case would be beyond the object and purpose of granting grace marks and beyond the policy declared by CBDT. Only in a case where any candidate belonging to any category is marginally failing to pass the examination, he is/was to be allowed the grace marks so as to allow him to obtain the minimum passing marks required and that too by allowing upto five grace marks. By passing the impugned judgment and order, the High Court has not at all appreciated and/or considered in its true spirit the object and purpose of grace marks policy introduced by CBDT. It was never meant for a person, who has passed in his own category and still to allow him further grace marks to enable him to move to the general category. That was not the object and purpose of the grace marks policy.
Now, so far as the reliance placed upon the decision of this Court in the case of Rajesh Kumar Daria (supra) followed by the High Court is concerned, the said decision is not appliable to the facts of the case on hand. The specific grace marks policy was introduced by the CBDT, which was for marginally failing candidates so as to enable them to pass the examination. Therefore, the said decision relied upon by the respondent herein – original applicant is not applicable at all.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 20.02.2015 passed by the High Court of Judicature for Rajasthan at Jodhpur in DBCWP No. 1542 of 2015, by which the High Court has allowed the said writ petition preferred by the respondent herein – original writ petitioner and has set aside the judgment and order passed by the Central Administrative Tribunal, Jodhpur Bench, Jodhpur (hereinafter referred to as the “Tribunal”) in O.A. No. 155 of 2014 by which the learned Tribunal dismissed the said application preferred by the respondent herein – original applicant (hereinafter referred to as “original applicant”) and has directed to extend the grace marks in the subject of “Other Taxes” by treating him as a person belonging to general category, Union of India and Others have preferred the present appeal.
2. That the original applicant belongs to Scheduled Tribes (ST) category. He entered in services of the Department of Income Tax being appointed as Lower Division Clerk (LDC). He was promoted to the posts of Tax Assistant, Sr. Tax Assistant and Office Superintendent. With a view to regulate the departmental examination for Income Tax Inspectors, the competent authority introduced modified rules for Departmental Examination for Income Tax Inspectors – 1998 (hereinafter referred to as the “Rules, 1998”). The said Rules were made applicable for the departmental examination to be held in 1998 and onwards. The departmental examination under the Rules, 1998 consisted of six papers namely viz. Income Tax Law and Assessment, Other Taxes, Book Keeping, Office Procedure, Examination of Accounts and Hindi Test. A candidate securing minimum 45% marks in five subjects except in Hindi was entitled to be declared as pass. For the members of Scheduled Castes and Scheduled Tribes the minimum marks required to qualify the examination was 40% of the maximum marks.
2.1 For the benefit of those candidates, who marginally failed to secure minimum marks/percentage irrespective of their category on falling short of passing, upto five marks, the Central Board of Direct Taxes introduced policy of awarding grace marks. The original applicant secured the marks in different subjects as under:-
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