2014 (7) TMI 58 - HC - Indian Laws

Transfer of Commercial Tax Officer - Order of transfer is challenged mainly on the ground that the same is passed against the petitioner, even before completion of two years of mandatory assessment service as required for promotion to the post of Assistant Commissioner of Commercial Taxes - Held that - petitioner has already put in nearly one year and 10 months of service in Musiri circle in the assessment field as Commercial Tax Officer, no prejudice would be caused to the Department if he is permitted to continue in the same field to complete the mandatory assessment of two years of service - The petitioner has also given an undertaking that he will go to Pudukottai after completion of his two years service period. Therefore, by recording the said undertaking, the respondents are directed to keep the impugned order of transfer dated 30.05.2014 passed against the petitioner in abeyance till the completion of two years period by the petitioner as Commercial Tax Officer in the assessment Circle. Consequently, the respondents are directed to post the petitioner at Jeyankondam circle as Commercial Tax Officer (Assessment circle) within a period of seven days from the date of receipt of a copy of this order - Decided in favour of petitioner.

Summary

Issues:
Challenge of transfer order before completion of mandatory assessment service for promotion to Assistant Commissioner of Commercial Taxes.

Analysis:
The petitioner challenged a transfer order from Musiri Circle to Pudukottai to take charge as a Commercial Tax Officer before completing the mandatory two years of assessment service required for promotion to Assistant Commissioner of Commercial Taxes. The petitioner argued that the transfer would hinder his promotion opportunity as he needed three more months to fulfill the mandatory service period. The petitioner filed an affidavit undertaking to go to Pudukottai after completing the two years of service at Musiri Circle in the assessment field. The Court directed the Government Pleader to verify vacancies in the Musiri Circle.

A report was submitted indicating four vacancies for Commercial Tax Officers in Trichy Commercial Tax Division, with one vacancy at Jeyankondam Circle where the petitioner was willing to work. The petitioner's counsel referred to a relevant Government Order stating the requirement of two years of service as a Commercial Tax Officer engaged in assessment work for promotion to Assistant Commissioner, which was not disputed. The petitioner had already served almost two years in Musiri Circle in the assessment field, and it was deemed that allowing him to continue in the same field to complete the mandatory assessment period would not prejudice the Department.

Considering these circumstances, the Court directed to keep the transfer order in abeyance until the petitioner completed the two years of service as a Commercial Tax Officer in the assessment Circle. The respondents were instructed to post the petitioner at Jeyankondam circle as a Commercial Tax Officer in the assessment circle within seven days from the date of the order. The petitioner was warned not to seek further extensions or challenge the transfer order once he completed the required two years of service.

With these directions, the writ petition was disposed of without costs, and the connected Miscellaneous Petition was closed.