Deputy Commercial Tax Officers in the year 2006 basing on seniority and eligibility in Zone-I; some of the DCTOs of Zone II and III, who were appointed later, were also promoted as DCTOs and that their dates of promotion in the cadre of DCTO in their respective zones is much later to the date of petitioner’s promotion; assailing the proceedings in CCT’s Ref.No.DXZ(3)/397/2015-2, dated 10.04.2017 of the 2nd respondent, finalizing the integrated seniority list of Deputy Commercial Tax Officers for the panel year 2004-05, petitioners filed O.A.No.1500 of 2017 and the same was dismissed by the Tribunal on 14.06.2017 on the ground that the petitioners have a remedy to file an Appeal before the Appellate Authority under Rule 26 of the Andhra Pradesh State and Sub-ordinate Service Rules, 1996; aggrieved by the orders passed by the Tribunal, petitioners filed W.P.No.25530 of 2017 and the same was dismissed on 01.08.2017, permitting the petitioners therein to file an appeal before the Competent Authority on or before 21.08.2017; it is also categorically observed that, if an appeal is filed by the petitioners within the above stipulated time, the
