Seniority of officers The seniority of the Income tax officers in the Class I service shall be regulated as from the 834 date of commencement of these rules in accordance with the provisions hereinafter contained namely: (i) the seniority among the promotes inter se shall be deter mined in the order of selection for such promotion and the officers promoted as a result of any earlier selection shall rank senior to those selected as a result of any subsequent selection; (ii) the seniority among the direct recruits inter se shall be deter mined by the order of merit in which they are selected for such appointment by the Union Public Service Commission and any person appointed as a result of an earlier select ion shall rank senior to all other persons appointed as a result of any subsequent selection; and (iii) the relative seniority among the promotes 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) promote; (b) direct recruit; (c) promote; (d) direct recruit; and so on When the new list of seniority was prepared by the Government in accordance with these rules, the Government had on its hands 73 promotes who, though appointed earlier between 1956 and 1958, had no quota posts for their absorption.