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Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1973 (11) TMI SC This

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1973 (11) TMI 80 - SC - VAT and Sales Tax


  1. 2024 (2) TMI 812 - SC
  2. 2023 (11) TMI 406 - SC
  3. 2023 (5) TMI 595 - SC
  4. 2023 (4) TMI 1261 - SC
  5. 2023 (3) TMI 1205 - SC
  6. 2023 (3) TMI 1490 - SC
  7. 2022 (11) TMI 1395 - SC
  8. 2022 (7) TMI 1316 - SC
  9. 2021 (11) TMI 1188 - SC
  10. 2021 (1) TMI 802 - SC
  11. 2020 (3) TMI 1318 - SC
  12. 2019 (1) TMI 1508 - SC
  13. 2018 (9) TMI 1792 - SC
  14. 2018 (9) TMI 1794 - SC
  15. 2018 (5) TMI 1825 - SC
  16. 2018 (3) TMI 1064 - SC
  17. 2017 (10) TMI 1602 - SC
  18. 2017 (8) TMI 938 - SC
  19. 2017 (9) TMI 1302 - SC
  20. 2017 (6) TMI 478 - SC
  21. 2017 (4) TMI 1274 - SC
  22. 2017 (4) TMI 1270 - SC
  23. 2016 (3) TMI 1102 - SC
  24. 2015 (12) TMI 1685 - SC
  25. 2014 (9) TMI 1164 - SC
  26. 2014 (5) TMI 783 - SC
  27. 2013 (11) TMI 1520 - SC
  28. 2013 (11) TMI 696 - SC
  29. 2013 (10) TMI 733 - SC
  30. 2013 (7) TMI 1075 - SC
  31. 2013 (2) TMI 772 - SC
  32. 2012 (10) TMI 596 - SC
  33. 2011 (10) TMI 729 - SC
  34. 2011 (8) TMI 1107 - SC
  35. 2011 (8) TMI 1086 - SC
  36. 2011 (4) TMI 1216 - SC
  37. 2010 (3) TMI 991 - SC
  38. 2010 (3) TMI 1076 - SC
  39. 2010 (1) TMI 562 - SC
  40. 2009 (5) TMI 1009 - SC
  41. 2009 (3) TMI 1064 - SC
  42. 2008 (4) TMI 674 - SC
  43. 2008 (2) TMI 933 - SC
  44. 2007 (12) TMI 443 - SC
  45. 2007 (9) TMI 608 - SC
  46. 2006 (9) TMI 278 - SC
  47. 2006 (8) TMI 653 - SC
  48. 2005 (10) TMI 536 - SC
  49. 2005 (10) TMI 530 - SC
  50. 2005 (9) TMI 619 - SC
  51. 2005 (3) TMI 476 - SC
  52. 2004 (12) TMI 687 - SC
  53. 2004 (3) TMI 419 - SC
  54. 2004 (1) TMI 685 - SC
  55. 2003 (12) TMI 588 - SC
  56. 2003 (2) TMI 513 - SC
  57. 2003 (2) TMI 491 - SC
  58. 2003 (2) TMI 510 - SC
  59. 2000 (11) TMI 1215 - SC
  60. 1999 (8) TMI 981 - SC
  61. 1996 (2) TMI 4 - SC
  62. 1994 (3) TMI 379 - SC
  63. 1993 (4) TMI 306 - SC
  64. 1993 (1) TMI 290 - SC
  65. 1992 (7) TMI 330 - SC
  66. 1992 (2) TMI 322 - SC
  67. 1991 (9) TMI 345 - SC
  68. 1990 (9) TMI 334 - SC
  69. 1990 (3) TMI 367 - SC
  70. 1990 (3) TMI 358 - SC
  71. 1990 (3) TMI 346 - SC
  72. 1990 (2) TMI 305 - SC
  73. 1989 (12) TMI 349 - SC
  74. 1989 (7) TMI 333 - SC
  75. 1989 (4) TMI 315 - SC
  76. 1989 (2) TMI 404 - SC
  77. 1987 (12) TMI 330 - SC
  78. 1987 (11) TMI 372 - SC
  79. 1987 (8) TMI 441 - SC
  80. 1987 (6) TMI 393 - SC
  81. 1986 (12) TMI 369 - SC
  82. 1985 (10) TMI 280 - SC
  83. 1985 (10) TMI 275 - SC
  84. 1985 (7) TMI 371 - SC
  85. 1985 (7) TMI 370 - SC
  86. 1985 (1) TMI 337 - SC
  87. 1982 (12) TMI 151 - SC
  88. 1981 (12) TMI 165 - SC
  89. 1981 (11) TMI 57 - SC
  90. 1981 (9) TMI 292 - SC
  91. 1981 (8) TMI 238 - SC
  92. 1980 (11) TMI 150 - SC
  93. 1980 (11) TMI 167 - SC
  94. 1980 (5) TMI 111 - SC
  95. 1978 (1) TMI 161 - SC
  96. 1975 (9) TMI 194 - SC
  97. 2024 (1) TMI 955 - HC
  98. 2024 (1) TMI 823 - HC
  99. 2023 (12) TMI 365 - HC
  100. 2023 (10) TMI 764 - HC
  101. 2023 (9) TMI 170 - HC
  102. 2022 (12) TMI 1336 - HC
  103. 2022 (4) TMI 360 - HC
  104. 2022 (2) TMI 1368 - HC
  105. 2021 (12) TMI 1122 - HC
  106. 2021 (9) TMI 310 - HC
  107. 2020 (4) TMI 499 - HC
  108. 2020 (2) TMI 1168 - HC
  109. 2020 (2) TMI 1104 - HC
  110. 2019 (12) TMI 464 - HC
  111. 2019 (11) TMI 282 - HC
  112. 2019 (9) TMI 319 - HC
  113. 2019 (6) TMI 1076 - HC
  114. 2019 (5) TMI 1278 - HC
  115. 2019 (4) TMI 1859 - HC
  116. 2019 (6) TMI 692 - HC
  117. 2019 (2) TMI 2028 - HC
  118. 2018 (8) TMI 1316 - HC
  119. 2018 (2) TMI 274 - HC
  120. 2017 (12) TMI 1580 - HC
  121. 2017 (12) TMI 338 - HC
  122. 2016 (12) TMI 424 - HC
  123. 2016 (10) TMI 1400 - HC
  124. 2016 (6) TMI 603 - HC
  125. 2016 (5) TMI 1565 - HC
  126. 2016 (2) TMI 776 - HC
  127. 2015 (11) TMI 1794 - HC
  128. 2015 (8) TMI 379 - HC
  129. 2015 (5) TMI 138 - HC
  130. 2015 (1) TMI 928 - HC
  131. 2014 (4) TMI 982 - HC
  132. 2011 (5) TMI 639 - HC
  133. 2010 (11) TMI 83 - HC
  134. 2010 (1) TMI 413 - HC
  135. 2009 (8) TMI 86 - HC
  136. 2008 (12) TMI 71 - HC
  137. 2008 (9) TMI 149 - HC
  138. 2007 (8) TMI 427 - HC
  139. 2006 (8) TMI 197 - HC
  140. 2003 (2) TMI 48 - HC
  141. 2001 (12) TMI 854 - HC
  142. 2001 (11) TMI 984 - HC
  143. 1997 (12) TMI 638 - HC
  144. 1996 (12) TMI 404 - HC
  145. 1993 (1) TMI 12 - HC
  146. 1992 (4) TMI 12 - HC
  147. 1990 (9) TMI 51 - HC
  148. 1989 (12) TMI 337 - HC
  149. 1988 (4) TMI 403 - HC
  150. 1987 (1) TMI 8 - HC
  151. 1986 (3) TMI 40 - HC
  152. 1986 (3) TMI 326 - HC
  153. 1985 (4) TMI 49 - HC
  154. 1984 (11) TMI 31 - HC
  155. 2022 (1) TMI 364 - AT
  156. 2021 (12) TMI 1425 - AT
  157. 2021 (11) TMI 200 - AT
  158. 2019 (12) TMI 1189 - AT
  159. 2016 (5) TMI 1505 - AT
  160. 2012 (8) TMI 386 - AT
  161. 2006 (5) TMI 137 - AT
  162. 2005 (9) TMI 281 - AT
  163. 2005 (2) TMI 772 - AT
  164. 2004 (2) TMI 274 - AT
  165. 1997 (12) TMI 652 - AT
  166. 1997 (3) TMI 130 - AT
  167. 2020 (10) TMI 869 - Tri
  168. 2019 (4) TMI 941 - Tri
  169. 2018 (10) TMI 232 - Tri
Issues Involved:
1. Validity of the petitioner's transfer under the Indian Administrative Service (Cadre) Rules, 1954 and Indian Administrative Service (Pay) Rules, 1954.
2. Alleged violation of Articles 14 and 16 of the Constitution.
3. Alleged mala fide exercise of power by the respondents.

Detailed Analysis:

1. Validity of the Petitioner's Transfer:
The petitioner challenged his transfer from the post of Chief Secretary to Deputy Chairman, State Planning Commission, and later to Officer on Special Duty, arguing it violated the Indian Administrative Service (Cadre) Rules, 1954 and Indian Administrative Service (Pay) Rules, 1954. The petitioner contended that the posts to which he was transferred were not validly created cadre posts and lacked a declaration of equivalence in status and responsibility to a cadre post as required under Rule 9 of the Indian Administrative Service (Pay) Rules, 1954. The Court found that the State Government failed to make a proper declaration of equivalence for the posts of Deputy Chairman and Officer on Special Duty, thus violating Rule 9(1). However, the Court did not grant relief based on this ground as it did not involve infringement of any fundamental right.

2. Alleged Violation of Articles 14 and 16:
The petitioner argued that his transfer was discriminatory and violated Articles 14 and 16 of the Constitution, as the posts of Deputy Chairman and Officer on Special Duty were inferior in status and responsibility to that of Chief Secretary. The Court held that the petitioner failed to establish that the posts were inferior in status and responsibility. The Court emphasized that the post of Chief Secretary is highly sensitive and requires rapport with the Chief Minister. The transfer was not arbitrary or discriminatory as it was made in the larger interests of administration. The Court found no violation of Articles 14 and 16.

3. Alleged Mala Fide Exercise of Power:
The petitioner alleged that his transfer was motivated by the Chief Minister's hostility and malus animus due to various incidents where the petitioner acted against the interests of the Chief Minister and his associates. The Court noted that the burden of proving mala fides is heavy and requires a high degree of proof. The Court found that the petitioner failed to provide sufficient evidence to establish mala fides on the part of the Chief Minister. The Court emphasized that mere suspicion cannot take the place of proof and dismissed the allegations of mala fide exercise of power.

Conclusion:
The Court dismissed the petition, holding that the petitioner's transfer did not violate the Indian Administrative Service (Cadre) Rules, 1954, Indian Administrative Service (Pay) Rules, 1954, or Articles 14 and 16 of the Constitution. The Court also found no evidence of mala fide exercise of power by the respondents. Each party was ordered to bear its own costs.

 

 

 

 

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