Gautam Sen, Assistant Commissioner of Taxes, Kar Bhavan, Palace Compound, PO- Agartala & Ors. v. Union of India and Another2 apart from the judgment of the learned & Ors.

Sri Gautam Sen, Assistant Commissioner of Taxes, Kar Bhavan, Palace Compound, PO- Agartala, PS- East Agartala, District- West Tripura, PIN- 799001

Sri Ramkrishna Halder, Assistant Commissioner of Taxes, Office of the Superintendent of Taxes, Churaibari Enforcement Wing, PO and PS- Churaibari, District- North Tripura, PIN-799262 .........Proforma Respondent(s) For Appellant(s) For Respondent(s) : Mr. P. Roy Barman, Sr. Advocate, Mr. Koomar Chakraborty, Advocate. : Mr. Mangal Debbarma, Addl. G.A., Mr. Kundan Pandey, Advocate. HON’BLE THE CHIEF JUSTICE MR. M.S. RAMACHANDRA RAO HON’BLE MR. JUSTICE BISWAJIT PALIT Date of hearing and judgment : 20th May, 2026 Whether Fit for Reporting : NO JUDGMENT & ORDER (ORAL) This Writ Appeal is preferred challenging the judgment of the learned Single Judge dt.02.08.2024 in WP(C) No.887/2022 to the extent the learned Single Judge had denied arrears of salary of the post of Assistant Commissioner of Taxes with effect from the date respondent No.8, who was his junior, was promoted to the said superior post.

Learned senior counsel for the appellant has placed reliance on certain judgments of the Supreme Court which have taken the view that such arrears of pay ought to be paid to an employee who is wrongfully denied promotion such as the judgment in Union of India and Others v. K.V. Jankiraman and Others1 and in Paluru Ramkrishnaiah and Others v. Union of India and Another2 apart from the judgment of the learned Single Judge of the Punjab and Haryana High Court in Khushwant Singh Brar v. State of Punjab and Another3.

On the other hand, learned Additional Government Advocate has brought to the notice of this Court a judgment of the Supreme Court in State