Complex sentence: Harbans Singh was 1st to clear P.C.S. (E.B.) 1972 batch and was appointed Excise and Taxation Officer he retired as Additional Excise and Taxation Commissioner Punjab in 2005.
Split into simpler sentences: Harbans Singh was 1st to clear P.C.S. (E.B.) 1972 batch and was appointed Excise and Taxation Officer. And retired as Additional Excise and Taxation Commissioner Punjab in 2005.