Section—2(e) Surplus Public Servants
According to Section 2(e) of the Ordinance Surplus Public Servant means a public servant whose post is abolished by the Government for the purpose of administrative reorganisation or who, being a servant of the erstwhile Government of Pakistan, joined the Government of Bangladesh on repatriation or escaping or defecting from Pakistan, or any other public servant the responsibility of whose absorption has been taken by the Government. Lt. Col. (Retd) Nazimuddin Ahmed Vs. Bangladesh and others, 15 BLD (AD) 179.

The then President on 5.9.90 six Temporary Taxes Appellate Tribunal Benches were created only for 2 years to dispose of pending cases quickly — on the basis of a competitive examination and interview and after observing all formalities of quota system for freedom fighters, districts and women, the writ petitioners were appointed temporarily for a period of 2 years at Temporary Benches of the Taxes Appellate Tribunal. Their appointment was to last upto 14.1.92 — on 7.12.91 writ petitioners were informed by a notice from the Taxes Appellate Tribunal that there was no possibility of continuing their services beyond 14.1.92 — But though their posts were abolished due to abolition of Temporary Benches, yet additional equivalent posts were created in the reorganized Six Permanent Taxes Appellate Tribunal Benches —The contention of the writ petitioners is that they are Surplus Public Servants — Held: The writ petitioners posts and services communed from their respective dates of appointment and ended with the expiry of 14.1.92. These posts were never abolished for the purpose of administrative reorganisation and the writ petitioners do not fall within the meaning in section 2(c) — we hold that they had no right to be absorbed under Section 5. The Secretary Ministry of Finance Vs. Nasrin Banu & Ors. 4BLT(AD)-40

The tenure of Temporary Taxes Appellate Tribunal Benches created only for 2 years to dispose of pending cases quickly expired on 14-1-92. These were temporary offices and the incumbents thereof held temporary posts for a temporary period. The question of abolition of their respective posts does not arise. They stand extinct owing to lapse of time. National Board of Revenue vs Nasrin Banu and 5 others 48 DLR (AD) 171.

Section 5 of the Ordinance laid down the principles in accordance with which a surplus public servant is to be absorbed in any particular post while Section 6 provides that the seniority, pay and pension of a Surplus Public Servant shall, on his absorption in a post, be determined in accordance with the principles laid down by the Government from time to time. Inspite of some amount of dubiousness on the part of the Government as regards the absorption of the respondent, the Appellate Division found it to be just and proper to extend the benefit of doubt in favour of the respondent. A double standard treatment meted out to different employees by the executive Government is deprecated. The Director General, NSJ Vs. Md. Sultan Ahmed, 16 BLD (AD) 76.

The past service can only be counted on absorption in equivalent post towards seniority. When the petitioner appellant was absorbed in a higher post i.e. the post of Inspector of Taxes, he is not entitled to count his past service of Upper Division Assistant towards his seniority in the post of Inspector of Taxes. AFB Jahan Mia (Md) vs Chairman, National Board of Revenue and others 49 DLR (AD) 122.