Court in the year 2011, after a delay of three years and apart from that the policy of the Bihar State Khadi And Village Industries Board (hereinafter referred to as ‘Board’) with regard to the time bound promotion and upon bare perusal of the policy of the Board it appears that Board grants time bound promotion to its PlanHead employee from the profits of its sales centre in which the employee concerned is posted and upon bare perusal of the impugned order it transpires that according to the audit report of the Blanket Production Centre, Nasirganj, in which the petitioner was the employee in the year 1992-93, it was in net loss of Rs. 1,19,159/- (Rupees one lakh nineteen thousand one hundred and fifty-nine) and in view of the aforesaid, the petitioner was not entitled for the time bound promotion as per the decision of the Board.