1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION REVIEW PETITION NO. 48 OF 2007 IN WRIT PETITION NO. 5174 OF 1994 Indian Air Force Employees Union, Deolali ).. Petitioner Versus State of Maharashtra and others ).. Respondents Mr. M.S. Karnik a/w Mr. Sachin Gite for the Petitioner. Mr. S.D. Rayrikar, Assistant Government Pleader, for the State. CORAM : J.N. PATEL, ACTING C.J. & A.A. SAYED, J. DATED : 22ND JANUARY 2010 P.C. Heard. 2. This Review Petition is filed seeking review of the judgment and order dated 7th March 2003 wherein it was held that the members of the Petitioners cannot be considered to be employees of the Armed Forces for the purpose of Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 though working as Lower Division Clerk in Indian Air Force. The distinction made was that the Petitioner being a civilian person working in the establishment of the Indian Armed Forces, is not exempted from payment of profession tax. 2 It is the contention of the Union of India that civilian Government servant means a Government servant holding for the time being any civil post in the Defence services of the Union and that they are not uniformed service personnel and that their service conditions are governed by CCS Rules. 3. We do not find that there is any error apparent on the face of the record so as to call for review of the said impugned judgment and order. The remedy for the Petitioner would be to challenge the said order in the Supreme Court. Review Petition dismissed. ACTING CHIEF JUSTICE A.A. SAYED, J.