J.Ezhilan v. The Commissioner Of

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 21.08.2023

CORAM:

THE HONOURABLE MR. JUSTICE G.K.ILANTHIRAIYAN J.Ezhilan ... Petitioner Vs.

1.The Commissioner of Commercial Taxes, Chepauk, Chennai-5 2.The Joint Commissioner of Commercial Taxes, Chennai South Division, Greams Road, Chennai-6 3.N.Ragunathan ... Respondents PRAYER: Writ Petition is filed under Article 226 of Constitution of India praying to issue Writ of Certiorarified Mandamus calling for records relating to the first respondent's proceedings made in Ref.No.P2/ 25608/2012 dated 24.08.2012 and consequently direct the first and second respondents to promote the petitioner as Assistant and thereafter as DCTO and to other consequential higher post from the date on which his immediate junior viz., the third respondent herein was promoted as such with all consequential benefits, both service and monetary thereto. For Petitioner : Mr.A.P.Balasubramanian 1/6

For Respondents For R1 & 2 : Mrs.R.Vasanthamala, Government Advocate

ORDER

Challenging the order passed by the first respondent dated 24.08.2012 thereby rejected the request made by the petitioner to include his name in the panel for the year 2011 of Assistant Commercial Tax Officer.

2.

Heard, the learned counsel appearing on either side. 3.

The petitioner was selected through Tamilnadu Public Service Commission and he was posted to the Office of the Commercial Taxes Department. He was ranked No.9 and he had possessed departmental test for the purpose of further promotion as Assistant. However, his claim was not considered and his junior i.e. the third respondent who was appointed like the petitioner as Junior Assistant and promoted to the post of Assistant. However, the petitioner was promoted as Assistant only during the year 2007. The petitioner's claim was not 2/6

considered for the reason that each division of Madras district was considered as separate unit for the purpose of promotion to the post of Assistant. As per GO.Ms.No.520 CT and RE Department dated 13.05.1982, the alleged bifurcation of Madras division to Madras North and Madras South divisions were held impermissible. Therefore, the Government directed cancellation of earlier order by holding that it had accepted the proposals of the Commissioner of Commercial Taxes, Madras. Accordingly, the petitioner made representation on 10.08.2011. However, it was rejected by an order dated 24.08.2012 by the first respondent.

4.

On perusal of GO.Ms.No.520 CT and RE Department dated 13.05.1982, the separation of division is impermissible and there is no authority or jurisdiction to act on division basis i.e. treating every division as separate unit for the purpose of promotion. The statutory rule with regards to unit for promotion, appointment, etc shall be Chennai South and not as sought to be made and done others who ranked below the petitioner in the recruitment through Tamilnadu Public Service 3/6

Commission. The statutory rule in relation to Ministerial Service Rules would prescribe that the promotion to the post of Assistant shall be filled up from the qualified Junior Assistant etc., from the combined inter-se seniority list of holders with reference to the date of regular appointment in respective category.

5.

The learned Government Advocate appearing for the respondents would submit that now the first respondent realised the claim of the petitioner and had sent necessary proposal to the Government of India to consider the case of the petitioner. 6.

In view of the above, the impugned order dated 24.08.2012 is set aside. The first respondent is directed to promote the petitioner to higher post from the date on which his immediate junior i.e. the third respondent herein was promoted, with all consequential benefits both service and monetary thereto.

7.

With the above direction, this writ petition is allowed. There 4/6

shall be no order as to costs.

21.08.2023 Internet: Yes Index: Yes/No Speaking/Non-speaking order lok G.K.ILANTHIRAIYAN, J.

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lok To 1.The Commissioner of Commercial Taxes, Chepauk, Chennai-5 2.The Joint Commissioner of Commercial Taxes, Chennai South Division, Greams Road, Chennai-6

3. The Government Advocate, High Court, Madras.

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