Kerala High Court
Union Of India vs M.K.Ali Kunju on 17 March, 2020
Author: K.Vinod Chandran
Bench: K.Vinod Chandran, P.V.Kunhikrishnan
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
TUESDAY, THE 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941
OP (CAT).No.23 OF 2016(Z)
AGAINST THE ORDER IN OA 180/2014 OF CENTRAL ADMINISTRATIVE
TRIBUNAL, ERNAKULAM BENCH
PETITIONERS/RESPONDENTS 1 TO 4:
1 UNION OF INDIA
REPRESENTED BY THE SECRETARY TO THE
GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT
OF REVENUE, NEW DELHI - 110 001.
2 CHAIRMAN,
CENTRAL BOARD OF DIRECT TAXES,
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,
DELHI - 110001.
3 THE PRINCIPAL CHIEF COMMISSIONER
OF INCOME TAX (CCA) KERALA,
CENTRAL REVENUE BUILDING, I.S PRESS ROAD,
COCHIN - 682 018.
4 THE DEPUTY DIRECTOR OF INCOME TAX (HRD),
CENTRAL BOARD OF DIRECT TAXES,
DIRECTORATE OF INCOME TAX (HUMAN RESOURCE
DEVELOPMENT), ICADR BUILDING, PLOT NO.6,
VASANT KUNJ INSTITUTIONAL AREA PHASE II,
NEW DELHI - 110 070.
BY ADV. SRI.T.V.VINU, CGC
RESPONDENTS/APPLICANT:
1 M.K.ALI KUNJU
S/O. M.K.KOCHU MUHAMMED, TAX ASSISTANT,
O/O THE DIRECTOR GENERAL INCOME TAX (INVESTIGATION),
4TH FLOOR, ARYA BHANGI PINCALE,
S.A ROAD, ELAMKULAM, KADAVANTHRA,
OP(CAT)Nos.23/2016, 24/2016 &
219/2016 2
KOCHI - 682 020, RESIDING AT MUNDACKAL HOUSE,
N.A.D P.O., ALUVA - 683 568,
ERNAKULAM DISTRICT.
2 MOHAMMED KASIM
S/O. ABDUL KAREEM, TAX ASSISTANT,
O/O. ADDITIONAL COMMISSIONER OF INCOME TAX,
ALAPPUZHA RANGE, ALAPPUZHA - 688 001,
RESIDING AT DAR UI AFIYA, ALISSERY,
ALAPPUZHA - 688 001.
3 BABU T.T
S/O. T.V.THAMPI, TAX ASSISTANT,
O/O. ADDITIONAL COMMISSIONER OF INCOME TAX,
ALUVA RANGE, ALUVA - 683 101,
RESIDING AT THOTTAPPADAN HOUSE, ALLAPRA P.O.,
ERNAKULAM DISTRICT - 683 556.
4 PRASOON P,
S/O. PRABHAKARAN, TAX ASSISTANT,
O/O. DEPUTY COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE, KOZHIKODE - 673 001,
RESIDING AT PILAKANDIYIL, PAZHANKAVU,
VADKARA, KOZHIKODE - 673 104.
5 LEENA S NAIR
W/O. SREENARAYANAN NAIR, TAX ASSISTANT,
O/O.COMMISSIONER OF INCOME TAX CENTRAL,
K.K.TOWERS, M.G.ROAD, KOCHI,
RESIDING AT C 70, INCOME TAX QUARTERS,
PANAMPILLY NAGAR, KOCHI - 36.
R1 BY ADV. SRI.T.C.GOVINDA SWAMY
R1 BY ADV. SMT.KALA T.GOPI
R1 BY ADV. SMT.S.KARTHIKA K4652015
R1 BY ADV. SMT.T.N.SREEKALA
THIS OP (CAT) HAVING BEEN FINALLY HEARD ON 17.03.2020,
ALONG WITH OP (CAT).24/2016(Z), OP (CAT).219/2016(Z), THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
OP(CAT)Nos.23/2016, 24/2016 &
219/2016 3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
TUESDAY, THE 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941
OP (CAT).No.24 OF 2016
AGAINST THE ORDER IN OA 180/2014 OF CENTRAL ADMINISTRATIVE
TRIBUNAL, ERNAKULAM BENCH
PETITIONERS/RESPONDENTS 1 TO 4:
1 UNION OF INDIA
REPRESENTED BY THE SECRETARY TO THE
GOVERNMENT OF INDIA, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NEW DELHI - 110 001.
2 CHAIRMAN,
CENTRAL BOARD OF DIRECT TAXES,
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,
DELHI - 110 001.
3 THE PRINCIPAL CHIEF COMMISSIONER OF
INCOME TAX (CC A) KERALA, CENTRAL REVENUE BUILDING,
I.S.PRESS ROAD, COCHIN - 682 016.
4 THE DEPUTY DIRECTOR OF INCOME TAX (HRD),
CENTRAL BOARD OF DIRECT TAXES,
DIRECTORATE OF INCOME TAX (HUMAN RESOURCE
DEVELOPMENT), ICADR BUILDING, PLOT NO.6,
VASANT KUNJ INSTITUTIONAL AREA PHASE II,
NEW DELHI - 110 070.
BY ADVS.
ASSISTANT SOLICITOR GENERAL
SRI.T.V.VINU, CGC
RESPONDENTS/APPLICANTS 1 TO 15:
1 SHRI.SHAIJU JOSEPH
S/O.SHRI.N.T.JOSEPH, TAX ASSISTANT,
O/O. THE INCOME TAX OFFICER,
OP(CAT)Nos.23/2016, 24/2016 &
219/2016 4
WARD - I, KASARGOD,
RESIDING AT VALUMMEL KUNNEL HOUSE,
CHUNDA PO., CHERUYPUZHA VIA,
KANNUR - 670 511.
2 SMT.HEMALATHA RADHAKRISHNAN M.
W/O.RADHAKRISHNAN (LATE), TAX ASSISTANT,
O/O. THE INCOME TAX OFFICE, AAYAKAR BHAVAN,
KANNUR, RESIDING AT MUTHIYALAM, KORTOM P.O.,
PAYYANNUR - 670 307.
3 SMT.DEEPIKA,
W/O.SHRI.CHITHRAN T.K., TAX ASSISTANT,
O/O. THE ADDITIONAL COMMISSIONER OF INCOME TAX,
RANGE - I, KOZHIKODE, RESIDING AT ARADHANA HOUSE,
MADAPPALLY COLLEGE P.O., VATAKARA - 673 102.
4 SHRI.MANI NEORRTH
S/O.BALAN NAIR (LATE), TAX ASSISTANT,
O/O.THE ADDITIONAL COMMISSIONER OF INCOME TAX,
RANGE - II, AAYAKAR BHAVAN, KOZHIKODE,
RESIDING AT PUNTHIL HOUSE, PERUWAYAL POST,
KOZHIKODE - 673 008.
5 SHRI.SAJAN BABY.T.
S/O.T.I.BABY, TAX ASSISTANT,
O/O.THE COMMISSIONER OF INCOME TAX, THRISSUR,
RESIDING AT THENGUNGAL HOUSE, GREE GARDENS,
KALATHODE - 680 655.
6 SHRI.SUJESH.K.
S/O.SHRI. KRISHNAN NAIR, TAX ASSISTANT,
O/O.THE CIT, KOZHIKODE, RESIDING AT KARAMANGALATH
HOUSE, PERUVAYAL P.O., KOZHIKODE - 673 008.
7 SMT.RESNA.P.
W/O.SUDISHKUMAR O.V., TAX ASSISTANT,
O/O.THE INCOME TAX OFFICER (EXEMPTION),
AAYAKAR BHAVAN, KOZHIKODE, RESIDING AT PRANAVAM,
KOLAKKADATH POTTAMNAL, VELLIPARAMBU P.O.,
CALICUT - 673 008.
8 SHRI.SUNILKUMAR
S/O.SHRI. V.SASI, TAX ASSISTANT,
O/O.THE ADDITIONAL COMMISSIONER OF INCOME TAX,
(EXE.), AAYAKAR BHAVAN, TRIVANDRUM,
RESIDING AT PANAKKARAN PARAMBIL, EZHA SOUTH,
CHETTIKULANGARA P.O., MAVELIKKARA - 695 013.
OP(CAT)Nos.23/2016, 24/2016 &
219/2016 5
9 SMT.CHITRA C.S.
W/O.SIVAKUMAR D., TAX ASSISTANT,
O/O.THE JOINT COMMISSIONER OF INCOME TAX,
RANGE - I, TRIVANDRUM, RESIDING AT SIVASREE,
PALLIMUKKU, KODUNGOOR P.O., TRIVANDRUM - 695 013.
10 SMT.SINDHU M.V.
W/O.SHRI.AJITH KUMAR, TAX ASSISTANT,
O/O.THE ADDITIONAL COMMISSIONER OF INCOME TAX,
(TDS), AAYAKAR BHAVAN, TRIVANDRUM,
RESIDING AT KARTHIKA, CONVENT LANE,
NALANCHIRA P.O., TRIVANDRUM - 695 015.
11 SHRI.DANUSH.R.
S/O.P.B.RADHAKRISHNAN, TAX ASSISTANT,
O/O.THE ADDITIONAL DIRECTOR OF INCOME TAX,
(INVESTIGATION), AAYAKAR BHAVAN, TRIVANDRUM,
RESIDING AT POURNAMI, TC 19/311 VPS - 352,
VATTAVIL, THIRAMALA P.O., TRIVANDRUM - 695 006.
12 SMT.PREETHA.J.R.
W/O.SHRI. M.DINESH KUMAR, TAX ASSISTANT,
O/O.THE JOINT COMMISSIONER OF INCOME TAX,
PALAKKAD RANGE, PALAKKAD, RESIDING AT DINESH NIVAS,
NOCHUR, KODUVAYUR, PALAKKAD - 678 501.
13 SMT.GIRIJA MADHU PILLAI,
W/O.SHRI. MADHU S.PILLAI, TAX ASSISTANT,
O/O.THE JOINT COMMISSIONER OF INCOME TAX,
PALAKKAD RANGE, PALAKKAD, RESIDING AT AMBALATHU
KIZHETHIL, KANDIYOOR, MAVELIKARA - 3.
14 ASWATHY.K.
W/O.SHRI. SUBEESH, TAX ASSISTANT,
O/O.THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,
KOCHI, RESIDING AT SUBEESH NIVAS, KALAPPURACKAL,
PANANGAD P.O., ERNAKULAM - 682 506.
15 SHRI.SHAJI .D.
S/O.P.S.D.PILLAI, TAX ASSISTANT,
O/O.THE PRINCIPAL COMMISSIONER OF INCOME TAX,
KOTTAYAM, RESIDING AT KADAMANADU SOUTH,
PATHANAMTHITTA - 691 553.
16 MUHAMMED KASIM, S/O.ABDUL KAREEM,
TAX ASSISTANT,
O/O.THE ADDITIONAL COMMISSIONER OF INCOME TAX,
ALAPPUZHA RANGE, ALAPPUZHA - 688 001,
RESIDING AT DAR UL AFIYA, ALISSERY,
ALAPPUZHA - 688 001.
OP(CAT)Nos.23/2016, 24/2016 &
219/2016 6
17 BABUT.T.
S/O.T.V.THAMPI, TAX ASSISTANT,
O/O.ADDITIONAL COMMISSIONER OF INCOME TAX,
ALUVA RANGE, ALUVA - 683 101,
RESIDING AT THOTTAPPADAN HOUSE, ALLAPRA (PO),
ERNAKULAM DISTRICT - 6Y83 556.
18 PRASOON P.
S/O.PRABHAKARAN, TAX ASSISTANT,
O/O.DEPUTY COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE, KOZHIKODE - 673 001,
RESIDING AT PILAKANDIYIL, PAZHANKAVAU,
VADAKARA, KOZHIKODE - 673 104.
19 LEENA S.NAIR
W/O.SREENARAYANAN NAIR, TAX ASSISTANT,
O/O.COMMISSIONER OF INCOME TAX CENTRAL,
K.K.TOWERS, M.G.ROAD, KOCHI, RESIDING AT C70,
INCOME TAX QUARTERS, PANAMPILLY NAGAR, KOCHI - 36.
R1-15 BY ADV. SRI.T.C.GOVINDA SWAMY
R1-15 BY ADV. SMT.S.KARTHIKA K4652015
R1-15 BY ADV. SMT.T.N.SREEKALA
R1-15 BY ADV. SMT. KALA T.GOPI
THIS OP (CAT) HAVING BEEN FINALLY HEARD ON 17.03.2020,
ALONG WITH OP (CAT).23/2016(Z), OP (CAT).219/2016(Z), THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
OP(CAT)Nos.23/2016, 24/2016 &
219/2016 7
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
TUESDAY, THE 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941
OP (CAT).No.219 OF 2016
AGAINST THE ORDER IN OA 265/2016 DATED 29-07-2016 OF CENTRAL
ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH
PETITIONERS:
1 SUJITH P.PAI
AGED 36 YEARS
S/O G.PURUSHOTHAMA PAI, TAX ASSISTANT,
O/O. JOINT COMMISSIONER OF INCOME TAX,
CORPORATE RANGE, KOCHI. RESIDING AT ILLICKAL CHIRA,
CMC-29 T.D. NORTH, CHERTHLA,
ALAPPUZHA DISTRICT-688524.
2 SUJITH KUMAR S
AGED 39 YEARS, S/O SUKUMARAN T.A.,
TAX ASSISTANT, O/O. DEPUTY DIRECTOR OF INCOME TAX
(INVESTIGATION), AAYAKAR BHAWAN, SAKTHAN THAMBURAN
NAGAR, THRISSUR-1, RESIDING AT:THINDIYATH HOUSE,
NEDUPUZHA, THRISSUR-7.
3 SAM J. JOSEPH,
AGED 46 YEARS, S/O JOSEPH, TAX ASSISTANT,
O/O. PRINCIPAL COMMISSIONER OF INCOME TAX,
SASTHRI ROAD, PUBLIC LIBRARY BUILDING,
KOTTAYAM-686001, RESIDING AT NEDUMARUTHAM CHALIL,
VANNAPURAM (P.O), THODUPUZHA,
IDUKKI DISTRICT.
BY ADVS.
SRI.T.C.GOVINDA SWAMY
SMT.KALA T.GOPI
SMT.S.KARTHIKA (K/465/2015)
SMT.T.N.SREEKALA
OP(CAT)Nos.23/2016, 24/2016 &
219/2016 8
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF
INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,
NEW DELHI-110 001.
2 THE CHAIRMAN
CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NEW DELHI-110 001.
3 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,
(CCA) KERALA, CENTRAL REVENUE BUILDING,
I.S.PRESS ROAD, COCHIN-682018.
4 THE DEPUTY DIRECTOR OF INCOME TAX (HRD)
CENTRAL BOARD OF DIRECT TAXES, DIRECTORATE OF
INCOME TAX (HUMAN RESOURCES DEVELOPMENT),
ICADR BUILDING, PLOT NO.6,
VASANT KUNJ INSTITUTIONAL AREA PHASE II,
NEW DELHI-110 070.
5 V.S.SAJI KUMAR
S/O VIAWANATHAN (LATE), TAX ASSISTANT, WARD NO.12,
O/O. JOINT COMMISSIONER OF INCOME TAX, RANGE NO.1,
KAWDIYAR, THIRUVANANTHAPURAM-695003.
RESIDING AT:THENGUVILA VEEDU, PIDARAM,
PERUKAVU (P.O), THIRUVANANTHAPURAM-695 573.
6 PRADEEP GOKUL A.V.
S/O A.GOPALAN, TAX ASSISTANT,
O/O. THE COMMISSIONER OF INCOME TAX, C.R.BUILDING,
MANANCHIRA, KOZHIKODE, RESIDING AT NO.13,
INCOME TAX STAFF QUARTERS,
MANANCHIRA, KOZHIKODE-5.
R1-4 BY SRI.K.SHRI HARI RAO, CGC
THIS OP (CAT) HAVING BEEN FINALLY HEARD ON 17.03.2020,
ALONG WITH OP (CAT).23/2016(Z), OP (CAT).24/2016(Z), THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
OP(CAT)Nos.23/2016, 24/2016 &
219/2016 9
OP (CAT) Nos.23/2016, 24/2016 &
219/2016
_________________________
Dated this the 17th day of March 2020
JUDGMENT
K.Vinod Chandran, J The issue agitated in these Original Petitions are identical. But the Tribunal for the years 2014-2015 held in favour of the employees (O.P(CAT) Nos.23/2016 and 24/2016) and for the year 2016-2017 held against the employees (O.P(CAT) No.219/2016).
2. The issue agitated was with respect to the eligibility for consideration for promotion of employees who had sought for inter region transfer. The essential requirement for promotion is seen from Annexure A2 produced in the Original Application from which arises O.P(CAT) No.23/2016. The requirement is:
"100% by promotion from amongst Tax Assistants who have rendered a minimum regular service of three years in the grade and have qualified the prescribed departmental examination for Ministerial staff."
3. The department contended that such service can be OP(CAT)Nos.23/2016, 24/2016 & 219/2016 10 reckoned only from the date on which the transferred employees joined the new region. This was also on account of the prescription in Annexure A1 as produced in the above Original Application, which is extracted hereunder:
"It is further clarified that as per the existing DoPT and CBDT instructions on inter Region transfer for the purpose of reckoning prescribed years regular service in the grade, the service rendered by an inter-region transferee in the old region shall not be counted in the new region which he has joined on such transfer, if the transfer is on the request of the officer concerned."
4. The issue is no longer res integra as the Hon'ble Court has considered the issue in Union of India & Ors. v. C.N.Ponnapan [(1996) 1 SCC 524] and M.M.Thomas & Ors. v. Union of India & Ors. [(2017) 13 SCC 722]. In a further appeal numbered as Civil Appeal Nos.3792/2019 and 3793/2019 the Hon'ble Supreme Court has followed the fore-cited decisions. The Special Leave Petition filed by the Government was rejected and the Civil Appeal filed by the applicants were allowed. It was declared that in so far as the issue of eligibility for promotion is concerned, the service rendered in the previous region, prior to transfer on compassionate ground will be counted towards service for eligibility for consideration of promotion. Respectfully following the aforesaid dictum, we reject the O.P (CAT) OP(CAT)Nos.23/2016, 24/2016 & 219/2016 11 Nos.23/2016 and 24/2016 and allow O.A.No.265/2016. Parties left to suffer their respective costs.
Sd/-
K.VINOD CHANDRAN JUDGE Sd/-
P.V.KUNHIKRISHNAN JUDGE ab OP(CAT)Nos.23/2016, 24/2016 & 219/2016 12 APPENDIX OF OP (CAT) 23/2016 PETITIONER'S EXHIBITS:
ANNEXURE A1 TRUE COPY OF LETTER BEARING F. NO.
HRD/CM/102/2/2014-15/7062 DATED 2.12.2014, ISSUED BY THE 4TH RESPONDENT ANNEXURE A2 TRUE COPY OF STATUTORY RECRUITMENT FULES FOR FILLING UP OF THE VACANCIES IN THE CADRE OF SR. TAX ASSISTANTS AS PUBLISHED BY THE RESPONDENTS UNDER GSR NO. 321 DATED 2ND SEPTEMBER 2003.
ANNEXURE A3 TRUE COPY OF THE DECISION IN OA NO.
314/2012 DATED 08 MAY 2013, RENDERED BY THE HON'BLE CENTRAL ADMINISTRATIVE TRIBUNAL, LUCKNOW BENCH IN RAJESH KUMAR & ANR. VS. UOI & ORS.
ANNEXURE A4 TRUE COPY OF OFFICE ORDER NO.
101/2014-15 DATED 30TH DECEMBER 2014, ISSUED BY THE 3RD RESPONDNT.
ANNEXURE R1 TRUE COPY OF THE CBDT'S LETTER F. NO.
A-22020/76/89-AD-VII DATED 14.05.1990.
EXHIBIT P1 P1 - TRUE COPY OF THE OA NO.
180/01111/2014 FILED BY THE RESPONDENT.
EXHIBIT P2 P2 - TRUE COPY OF THE REPLY STATEMENT DT. 13.2.2015 FILED BY THE PETITIONERS IN OA NO. 180/1111/2014. EXHIBIT P3 P3 - TRUE COPY OF THE COMMON ORDER IN OA NO. 180/01111/2014 AND CONNECTED CASES DT. 04.8.2015 OF THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH.
RESPONDENTS EXHIBITS: NIL
//TRUE COPY//
P.A TO JUDGE
ab
OP(CAT)Nos.23/2016, 24/2016 & 219/2016 13 APPENDIX OF OP (CAT) 24/2016 PETITIONER'S EXHIBITS:
ANNEXURE A1 TRUE COPY OF LETTER BEARING F.NO.HRD/CM/102/2/2014-15/7062 DATED 02/12/2014, ISSUED BY THE 4TH RESPONDENT.
ANNEXURE A2 TRUE COPY OF CHART SHOWING THE SERVICE PARTICULARS OF ALL THE APPLICANTS.
ANNEXURE A3 TRUE COPY OF NOTIFICATION ISSUED BY THE RESPONDENTS.
ANNEXURE A4 TRUE COPY OF DECISION IN OA NO. 314/2012 DATED 08/ MAY 2013, RENDERED BY THE HON'BLE CENTRAL ADMINISTRATIVE TRIBUNAL LUCKNOW BENCH IN RAJESH KUMAR AND ANR VS. UOI AND ORS.
ANNEXURE A5 TRUE COPY OF OFFICE ORDER BEARING NO.101/2014-15 DATED 30 DEC. 2014 ISSUED BY THE 3RD RESPONDENT.
EXHIBIT P1 TRUE COPY OF THE O.A.NO.180/01104/2014 DATED 14.12.2014.
EXHIBIT P2 TRUE COPY OF THE REPLY STATEMENT DATED 13.02.2015, FILED BY THE PETITIONERS.
EXHIBIT P3 TRUE COPY OF THE COMMON ORDER IN O.A.NO.180/01104/2014 AND CONNECTED CASES, DATED 04.08.2015 OF THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH.
RESPONDENTS EXHIBITS: NIL
//TRUE COPY//
P.A TO JUDGE
ab
OP(CAT)Nos.23/2016, 24/2016 & 219/2016 14 APPENDIX OF OP (CAT) 219/2016 PETITIONER'S EXHIBITS:
ANNEXURE A1 TRUE COPY OF ORDER ISSUED BY THE FOURTH RESPONDENT BEARING F. NO.
HRD/CM/102/10/2014-15/9293 DATED
15.03.2016.
ANNEXURE A2 TRUE COPY OF RECRUITMENT RULES FOR SR. TAX ASSISTANTS AS PUBLISHED IN THE GAZETTE UNDER GSR NO. 321 DATED 2ND SEPTEMBER 2003. ANNEXURE A3 TRUE COPY OF THE INTERIM ORDER IN OA NO.
1103 OF 2014 DATED 16.12.2014 RENDERED BY THIS HONBLE TRIBUNAL.
ANNEXURE A4 TRUE COPY OF THE INTERIM ORDER IN OA NO.
1103 OF 2014 AND CONNECTED CASES DATED 21.05.2015 RENDERED BY THIS HONBLE TRIBUNAL.
ANNEXURE A5 TRUE COPY OF THE FINAL ORDER IN OA NO. 1103 OF 2014 DATED 4TH AUGUST 2015.
ANNEXURE A6 TRUE COPY OF THE REPRESENTATION DATED 18.0.2016 SUBMITTED BY THE FIRST APPLICANT. ANNEXURE A7 TRUE COPY OF THE REPRESENTATION DATED 18.02.2016 SUBMITTED BY THE FIRST APPLICANT.
ANNEXURE A8 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE THIRD APPLICATION DATED 17.2.2016. ANNEXURE A9 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE FOURTH APPLICATION DATED 04.02.2016. ANNEXURE A10 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE FIFTH APPLICATION DATED 17.03.2016. ANNEXURE R1A TRUE COPY OF THE CBDTS LETTER F. NO. A 22020/76/89-AD-VII DATED 14.05.1990. ANNEXURE R1 B TRUE COPY OF THE INSTRUCTION DATED 15.03.2016.
ANNEXURE R1 C TRUE COPY OF THE INSTRUCTION DATED 28.05.2014.
OP(CAT)Nos.23/2016, 24/2016 & 219/2016 15 ANNEXURE R1 D TRUE COPY OF THE JUDGMENT IN OA NO. 522 OF 2011 ANNEXURE R1 E TRUE COPY OF THE JUDGMENT IN DB CWP NO.
5148 OF 2013.
ANNEXURE R1 F TRUE COPY OF THE ORDER OF THE SUPREME COURT.
EXHIBIT P1: COPY OF ORDER DATED 29TH JULY IN OA NO.265/2016 RENDERED BY THE LEARNED CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH. EXHIBIT P2: COPY OF THE OA NO.265/2016 DATED 27 TH MARCH, 2016 FILED BEFORE THE HON'BLE CAT ERNAKULAM BENCH.
EXHIBIT P3: COPY OF THE REPLY STATEMENT FILED ON BEHALF OF THE RESPONDENTS DATED 31ST MARCH, 2016 IN OA NO.265/2016.
EXHIBTI P4: COPY OF THE JUDGMENT IN OP(CAT)NO.199/2015 DATED 16.12.2015.
EXHIBIT P5: COPY OF THE JUDGMENT ABDU RAHIMAN V.DISTRICT COLLECTOR, MALAPPURAM AND ANOTHER REPORTED IN 2009 (4) KHC 283 [2009 (4) KLT 485] RESPONDENTS EXHIBITS : NIL //TRUE COPY// P.A TO JUDGE ab