prepared Inter-Se-Seniority among the grouped employees and ordered promotion to the Tax Collectors and Junior Assistant as Assistant. But in the Madurai Corporation alone without considering the Tax Collector post and without fixing inter-seseniority list among the grouped employees have given promotion as Assistant from the post of Junior Assistant and Steno Typist alone. Subsequently, the Madurai Corporation Tax Collectors Associations has withdrawn the said writ petition in the year 2001, thereafter only, the Madurai Corporation Commissioner has sent a proposal to Government in regard to fixation of inter-seseniority but there is no response from the Government. In the said circumstances, the fifth respondent, Mr.J.Vijayakumar, has filed the writ petition in W.P.No.5168 of 2009 before the Principal Bench of this Court and got direction to consider his case for promotion. Based on the above direction, the Government issued an order in G.O(3D)No.24, Municipal Administration and Water Supply Department, dated 11.08.2010 and relaxed the condition laid down in Rule 29 of the Municipal Service Rules for the purpose of promotion as Assistant in regard to Tax Collector is concerned (as a special case). Based on the said Government order, the Madurai Corporation Tax Collectors were promoted as Assistant on 18.08.2010. But they were not included in the respective panel based on the inter-se-seniority list to be prepared, that is why, the Madurai Corporation, the third respondent herein has sent a clarification letter to the Government for issuing clarification with regard to inclusion of names of Tax Collector in the respective year of promotion panel. The fifth respondent further stated that when the clarification letter is pending with Government, some of the Madurai Corporation Employees were challenged the G.O(3D)No.24, Municipal Administration and Water Supply Department, dated 11.08.2010 before this Court in W.P(MD)No.10939 of 2010 on the ground that the G.O is against the Madurai Corporation service Rules and obtained interim order. After hearing both side argument, the said writ petition was dismissed by this Court on 26.04.2013, after discussing the Rule 2, 3, 4, 24 and 29 of the Corporation Rules. Thereafter only the Government issued this impugned Clarification Letter to Madurai Corporation on 27.08.2013 to the said G.O.No.24, dated 11.08.2010 in regard to preparation of year wise promotion panel including the Tax Collector post. Based on that, the third respondent/Madurai Corporation has issued the revised seniority list also on 23.09.2013. Therefore, against the said impugned order of clarification dated 27.08.2013, the present writ petition has been filed. Therefore, the fifth respondent stated that originally the writ petition filed against the respondents 1 to 3 only, thereafter, the contesting respondents, namely, the respondents 4 to 7 were filed impleading petitions before this Court in M.P(MD)No.3 of 2014 and the same was ordered.