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2020 (2) TMI 1379 - HC - VAT / Sales Tax


Issues Involved:
1. Validity of the inter se seniority list.
2. Compliance with the Supreme Court and High Court judgments.
3. Publication of seniority lists and subsequent promotions.
4. Government's attempt to revisit and revise the seniority lists.
5. Impact on promotions and seniority due to proposed revisions.

Issue-wise Detailed Analysis:

1. Validity of the Inter Se Seniority List:
The dispute began in 1985 when directly recruited Assistant Commercial Tax Officers (ACTOs) challenged the inter se seniority list prepared by the Commercial Tax Department. The contention was that the recruitment by transfer exceeded the stipulated percentage, leading to anomalies in the seniority list. The Division Bench in Sundararajan and Others v. Government of Tamil Nadu quashed the provisional seniority list and select lists of Deputy Commercial Tax Officers (DCTOs) for the years 1982 to 1985, stating that the seniority should be fixed based on the commencement of probation and year of appointment.

2. Compliance with the Supreme Court and High Court Judgments:
The Supreme Court upheld the Division Bench's decision, emphasizing that temporary or ad hoc appointments could not claim seniority over direct recruits. The Court directed the department to publish a fresh seniority list in compliance with these principles. Despite the Supreme Court's dismissal of the State Government's appeal, the department delayed publishing the revised seniority list, leading to contempt proceedings.

3. Publication of Seniority Lists and Subsequent Promotions:
The department eventually published the seniority list on 04.05.2009, covering the period from 1968 to 2006. This list was challenged again by promotees from ministerial services, but the High Court dismissed these petitions in 2011. Further attempts to reopen the seniority issue were made, leading to the filing of Writ Appeals and subsequent judgments by the Division Bench in 2016, which reiterated the principles laid down by the Supreme Court.

4. Government's Attempt to Revisit and Revise the Seniority Lists:
Despite the finality of previous judgments, the Government attempted to revisit the seniority list based on recommendations by a High-Level Committee. This led to the filing of multiple writ petitions by affected parties, fearing that the settled seniority would be disturbed. The High Court, in its judgment, emphasized that the seniority list agreed upon and placed before the Supreme Court could not be revisited or reopened.

5. Impact on Promotions and Seniority Due to Proposed Revisions:
The petitioners argued that any attempt to revise the seniority list would adversely affect their promotions and seniority. The High Court directed that the seniority list and subsequent promotions must comply with the Division Bench's judgment and the principles laid down by the Supreme Court. The Court also directed the Government to consider promotions for eligible petitioners based on the approved seniority list and to create supernumerary posts to address any discrepancies without disturbing the settled seniority.

Conclusion:
The High Court's judgment reinforced the finality of the seniority list as settled by the Supreme Court and Division Bench. It directed the Government to adhere to the established principles while preparing and publishing the seniority lists and making promotions. The Court also provided specific directions to ensure that the settled seniority and promotions were not disturbed, thereby maintaining the integrity of the judicial decisions and ensuring fairness in the administrative process.

 

 

 

 

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