Preamble - INDIAN REVENUE SERVICE RULES, 1988

INDIAN REVENUE SERVICE RULES, 1988

PREAMBLE

In exercise of the powers conferred by the proviso to Art. 309 of the Constitution the President hereby makes the following rules for regulating recruitment to the Indian Revenue Service, namely:

Rule 1 - Short title, extent and commencement

(1) These rules may be called the Indian Revenue Service Rules, 1988.

(2) They shall come into force on the date of their publication in the Official Gazette.

Rule 2 - Definitions

In these rules, unless the context otherwise requires, -

(a) "Commission" means the Union Public Service Commission;

(b) "Controlling Authority'' means the Government of India in the Ministry of Finance (Department of Revenue);

(c) "Departmental Promotion Committee" means a Committee constituted to consider promotion and continuation of officers in any grade;

(d) "duty post" means any post, whether permanent or temporary, included in Schedule I;

(e) "Examination" means the Civil Service Examination held by the Commission for recruitment to Central Service Group 'A':

(f) "Government" means the Government of India;

(g) "Grade" means a grade specified in column (2) of Schedule I;

(h) "Schedule" means a ?Schedule Tribes? shall have the meanings respectively assigned to them in Cls. (24) and (25) of Art. 366 of the Constitution;

(i) "Service" means the Indian Revenue Service,

Rule 3 - Constitution of the Service

There shall be constituted a Service to be known as the Indian Revenue Service consisting of persons appointed to the Service under Rules 6 and 7.

Rule 4 - Grades, authorised strength and its service

 (1) The duty posts included in the various grades of the Service their number and the scales of pay on the date of commencement of these rules shall be as specified in Sch. I.

(2) After the date of commencement of these rules, the authorised strength of the posts in various grades shall be such as may, from time to time be determined by the Government.

(3) The Government may, from time to time, make such temporary alteration in the sanctioned strength of the duty posts in various grades as it thinks necessary.

(4) The Controlling Authority may, in consultation with the Commission, include in the Service such posts (other than those included in Sch. I) as may be deemed equivalent to the posts included in the Service in status, grades, scales of pay and professional context, or exclude from the Service any posts included in the said Schedule.

(5) The Controlling Authority may, in consultation with the Commission, appoint an officer whose post is included in the Service under Sub-rule (4) to the appropriate grade of the Service in a temporary capacity or in a substantive capacity, it thinks fit, and fix his seniority in that grade in accordance with the general orders or instructions issued by the Government from time to time.

Rule 5 - Members of the Service

The following persons shall be members of the Service, namely:

(a) persons deemed to have been appointed to duty posts under Rule 6; and

(b) persons appointed to duty posts under Rule 7.

(2) A person referred to in Cl. (a) of sub-rule (1) shall be a member of the Service in the appropriate grade applicable to him.

(3) A person referred to in Cl. (b) of sub-rule (1) shall be a member of the Service in the appropriate grade applicable to him from the date of such appointment.

Rule 6 - Initial constitution of the Service

The existing officers of the Indian Income-tax Service (Group 'A') holding duty posts in various grade of that Service on regular basis or holding lien on such duty posts on the date of commencement of these rules shall be deemed to have been appointed to the appropriate duty posts and grade in the Service in a substantive or officiating capacity, as the case may be.

Rule 7 - Future maintenance of the Service

(1) Any vacancy arising in any of the grades after the initial constitution of the Service under Rule 6 shall be filled in the manner hereinafter provided in this rule.

(2) Fifty per cent of the vacancies in the grade of Assistant Commissioner of Income-tax (Junior Scale) shall be filled by direct recruitment on the basis of the results of the Examination and the remaining 50 per cent of the vacancies arising in that grade shall be filled by promotion of Income-tax Officer on the basis of the selection in accordance with provisions of Sch. II

(3) Appointment in the Service to the posts of Assistant Commissioners of Income-tax (Senior Scale) and above shall be made by promotion from amongst the officers the next lower grade with the minimum qualifying Service as specified in column (4) of Sch. II.

(4) The selection of officers for promotion shall be made by selection ¹[***], except in the case of promotion to the post in the grade of Assistant Commissioner of Income-tax (Selection Grade) which shall be in the order of seniority subject to rejection of the unfit on the recommendation of the Departmental Promotion Committee constituted in accordance with Sch. III.

Rule 8 - Seniority of initial constitution of the Service

The relative seniority of the member of the service, appointed to any grade in accordance with Rule 6 at the time of initial constitution of the service shall be governed by their relative seniority obtaining immediately before the date of commencement of these rules;

Provided that if the seniority of any such member has not been specifically determined immediately before the said date, the same shall be determined in accordance with the rules applicable to such member before the commencement of these rules.

Rule 9 - Seniority of Assistant Commissioner of Income-tax (Junior Scale)

The seniority of persons appointed to the grade of Assistant Commissioner of Income-tax (Junior Scale) shall be determined in the manner indicated below--

(i) the seniority among such officers promoted from the grade of the ITOs inter se shall be determined in the order of their selection for such promotion and officers promoted on the basis of an earlier selection shall rank senior to those promoted on the basis of a subsequent selection;

(ii) the seniority among the direct recruits inter se shall be determined by the order of merit in which they are selected for such appointment by the Commission and any person appointed on basis of an earlier selection shall rank senior to all other persons appointed on the basis of any subsequent selection; and

(iii) the relative seniority among the promotees and the direct recruits shall be in the ratio of 1 : 1 and the same shall be so determined and regulated in accordance with a roster maintained for the purpose which shall follow the following sequence, namely :--

(a) promotee;

(b) direct recruit;

(c) promotee;

(d) direct recruit and so on.

Rule 10 - Seniority of other members of the Service

 The seniority inter se of officers to the Senior scale, Junior Administrative Grade, Senior Administrative Grade and Higher Grade shall be determined in the order of their position in the respective select lists for promotion to such grades and those promoted on the basis of an earlier selection shall rank senior to these promoted on the basis of a subsequent selection.

Rule 11 - Probation

(1) Every officer on appointment to the Service either by direct recruitment or by promotion to the grade of Assistant Commissioner of Income-tax (Junior Scale) shall be on probation for a period of two years;

Provided that the Controlling Authority may extend the period of probation in accordance with the orders of the instructions issued by the Government from time to time in this regards;

Provided further that any decision for extension of the period of probation shall be taken ordinarily within eight week of the expiry of the previous period of probation and communicated in writing to the concerned officer together with the reason for so doing within the said period.

(2) On completion of the period of probation or any extension thereof, the officer shall, if considered fit to the permanent appointment, be retained in his appointment on regular basis and be confined in due course against the available substantive vacancy.

(3) If during the period of probation on any extension thereof, as the case may be, the Government is of the opinion that an officer is not fit for permanent appointment, the Government may

(a) if he was appointed by direct recruitment, discharge him from service;

(b) if he was appointed by promotion, revert him to the post held by him immediately before such promotion.

(4) During the period of probation of any extension thereof, the officer may be required by the Government to undergo such course of training and instructions and to pass such examination and tests (including examination to Hindi) as the Government may consider necessary as a condition to satisfactory completion of the probation.

(5) As regards other matters relating to probation, the members of the Service will be governed by the orders or instructions issued by the Government from time to time in this regard.

Rule 12 - Appointment to the Service

All appointment to the Service shall be made by the Controlling Authority for all the duty posts in various grades of the Service.

Rule 13 - Liability for Service in any part of India and other conditions of Service

(1) The officers appointed to the Service shall be liable to serve any where in India or outside.

(2) The conditions of service of the members of the Service in respect of matters for which no provision is made in these rules shall be the same as are applicable, from time to time, to the officers of the Central Civil Services in general.

Rule 14 - Disqualification

 No person,

(a) who has entered into or contracted a marriage with a person having a spouse living, or

(b) who, having a spouse living, has entered into or contracted a marriage with any person shall be eligible for appointment to the Service :

Provided that the Government may, if satisfied that such marriage is permissible under the personal law applicable to such person and the other party to the marriage and that there are other grounds for so doing . exempt any person from the operation of this rule. 

Rule 15 - Power to Relax

Where the Government is of the opinion that it is necessary or expedient so to do, it may by order, for reason to be recorded in writing and in consultation with the Commission, relax any of the provisions of these rules with respect to any class or category of persons.

Rule 16 - Savings

Nothing in these rules shall affect reservations relaxation of age limit and other concession required to be provided for the Scheduled Castes, the Scheduled Tribes and other special categories of persons in accordance with the orders issued by the Government from time to time in this regard.

Rule 17 - Interpretation

 If any question relating to interpretation of these rules arises, it shall be referred to the Government who shall decide the same.

Rule 18 - Repeal

Save as provided in Rule 8 of these rules, the Income-tax Officer Class I, Service (Regulation of Seniority) Rules, 1973, are hereby repealed;

Provided that such repeal shall not affect anything done or any action taken under the said rules before such repeal.

Schedule I - SCHEDULE I

[See Rules 2 (d) and 4 (1) and (4)]

Designation, Number and Scale of Pay of Duty Posts included in the various Grades of the Indian Revenue Service