K. Latha v. Jt. CCT - Taxpublishers.in

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The Tax Publishers 2020 TaxPub(VAT) 0259 (Mad-HC) : (2021) 099 ITPJ (V) 0257

CENTRAL SALES TAX ACT, 1956

Section 13

Where appellants filed writ appeals against common order passed in writ petitions, wherein direction to prevent the official Respondents from lowering their seniority, was issued, it was held that State Government is entitled to prepare the seniority lists by adhering to the applicable general and special rules and the four principles that were formulated by Madras High Court and affirmed by the Supreme Court, including by making revisions in consonance therewith. However, as regards temporary posts, the door was shut firmly by the Supreme Court and as reiterated by the Division Bench in the judgment in W.A. No. 2280 of 2011, no revision can be made on that score without the intervention of the Supreme Court.

Power to make rules - Validity of direction to prevent the official Respondents from lowering their seniority - State government, whether entitled to prepare the seniority lists by adhering to the applicable general and special rules -

Appellants filed writ appeals against common order passed in writ petitions, wherein direction to prevent the official Respondents from lowering their seniority, was issued. Appellants were directly recruited as Group-I Commercial Tax Officers (CTO) (currently re-designated as Assistant Commissioner (AC)), which is the promotion level post in the Subordinate Services of the Commercial Taxes Department. Appellants were currently in the post of JT.CCT/Dy. CCT. The private Respondent, in each writ appeal, was directly recruited as a Group-II Officer on post of Asstt. CTO (now re-designated as Deputy Commercial Tax Officer (Dy.CTO)), which is the entry level post in the Subordinate Services of the Commercial Taxes Department, and were in the post of Jt. CCT's/Dy. CCT when the writ petitions were filed. Held: Division Bench set out the four principles that were adopted by the Division Bench of this Court in W.P. 12786 of 1975 and affirmed by the Supreme Court in paragraph 4 thereof. Division Bench did not impose an embargo on the State Government so as to prevent the preparation of the seniority list but made it clear that the preparation of the seniority lists should be in accordance with the four principles. The reason for directing the State Government to await the outcome of the judgment in W.A. No. 2280 of 2011 was stated in paragraph 2 of the above judgment and will be clear when the nature of the said dispute would be examined. State Government is entitled to prepare the seniority lists by adhering to the applicable general and special rules and the four principles that were formulated by this Court and affirmed by the Supreme Court, including by making revisions in consonance therewith. However, as regards temporary posts, the door was shut firmly by the Supreme Court and as reiterated by the Division Bench in the judgment in W.A. No. 2280 of 2011, no revision can be made on that score without the intervention of the Supreme Court. Once the provisional seniority lists are prepared and published, it will be open to the private parties herein to object to and challenge the same, if they are aggrieved in any manner.

Followed:P. Shanmuganathan v. Secretary to Tamil Nadu Government, The Principal Secretary and Commr. of Commrl. Taxes, S. Vijayakumar, R.S. Viswanathan, R. Gnanaprakasan, P. Sitrarusu, P. Kasiviswanathan, A. Lakshmipathi, R. Shanmuganathan, P. Sakthivel, K. Sadasivam, N. Vadivel, N. Saravanakumar, L. Meenakshi, J. Anbutamilarasi, R. Kavitha, R. Karunanithi, M. Rajendran, T.K. Sureshkumar, Harikumar [W.A. No. 2280 of 2011, dt. 31-8-2016].

REFERRED : R. Shanmuganathan & Ors. v. M. Devaraj & Ors. [Contempt Petition (C) No. 263 OF 2007 In Civil Appeal 1454/1987, dt. 20-10-2008], D. Soundararajapandian, S. Vijayakumar, C. Arumugam, P. Sakthivel v. State of Tamil Nadu, Principal Secretary Commissioner of Commercial Taxes, Addl. Chief Secretary, Secretary, M. Ravi [WP.Nos.9257,9258,9326 of 2018 & WP(MD).No.5254 of 2018 and WMP(MD).No.7114 of 2018, dt. 27-2-2020].