STATE OF PUNJAB & ANR. vs CHARANJI LAL GOAL

The Supreme Court addressed the applicability of Rule 4(II) of the Punjab Government National Emergency (Concession Rules), 1965, regarding seniority benefits for military service. The Court held that the respondent, having already availed seniority benefits from military service upon joining as Taxation Inspector, is not entitled to claim the same benefits again for the subsequent appointment as Assistant Excise and Tax Officer. The appeal was dismissed, affirming the High Court's decision that the respondent's claim for seniority from October 26, 1963, was not valid for the second time.