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[Cites 12, Cited by 0]

Orissa High Court

Unknown vs W.P.(C) No.24545 Of 2021 Page 2 Of 82 on 16 August, 2024

               ORISSA HIGH COURT : CUTTACK

                   W.P.(C) No.24545 of 2021

              In the matter of an Application under
     Articles 226 and 227 of the Constitution of India, 1950

                             ***

1.    Bijay Kishore Nath
      Aged 51 years
      Son of Lachhman Nath
      Driver, Office of DCCT (Enf.) Range
      Balasore.

2.    Prakash Khatua
      Aged about 44 years
      Son of Jugal Kishore Khatua
      Driver, Office of ACCT, Boudh Circle
      Boudh.

3.    Dillip Kumar Biswal
      Aged 53 years
      Son of Late Narasingha Biswal
      Driver, Office of Addl. CCT, Cuttack-I Range
      Cuttack.

4.    Chitta Ranjan Sahoo
      Aged 44 years
      Son of Debendranath Sahoo
      Driver, Office of DCCT,
      Bhubaneswar Circle-III, Khorda.

5.    Kailash Chandra Swain
      Aged 41 years
      Son of Late Padmanav Swain
      Driver,
      Office of Commissioner of Commercial Tax
      & Goods and Service Tax, Odisha, Cuttack.


W.P.(C) No.24545 of 2021                             Page 1 of 82
 6.   Jayanta Kumar Bastia
     Aged 45 years
     Son of Ghanasyama Bastia
     Driver, Office of DCCT, Paradip Range
     Jagatsinghpur.

7.   Haladhar Mohapatra
     Aged 45 years
     Son of Late Nityananda Mohapatra
     Driver, Office of DCCT, Dhenkanal Circle
     Dhenkanal.

8.   Krupasindhu Mohapatra
     Aged 41 years
     Son of Late Arjun Mohapatra
     Driver, Office of DCCT, Jatni Circle
     Jatni, District: Khordha.

9.   Uma Sankar Mohapatra
     Aged 40 years
     Son of Laxmi Ch. Mohapatra
     Driver
     Office of Commissioner of Commercial Tax
     & Goods and Service Tax, Odisha, Cuttack.

10. Sarat Kumar Gouda
    Aged 50 years
    Son of Hari Gouda, Driver
    Office of ACCT, Ganjam Range
    Berhampur, Ganjam.

11. Biswajit Parida
    Aged 44 years
    Son of Laxman Parida, Driver
    Office of Commissioner of Commercial Tax
    & Goods and Service Tax
    Odisha, Cuttack.              ...              Petitioners.


                              -VERSUS-




W.P.(C) No.24545 of 2021                          Page 2 of 82
          1.   State of Odisha
              Represented through
              Principal Secretary
              Finance Department
              Odisha Secretariat
              Bhubaneswar, Khordha.

         2.   Commissioner of Commercial Tax
              & Goods and Service Tax,
              Odisha, Banijyakar Bhawan
              Cuttack                     ...              Opposite parties.

         Counsel appeared for the parties:

         For the Petitioners         : M/s. Bhabani Sankar Tripathy-1,
                                       Atul Tripathy and Amit Sahoo,
                                       Advocates

         For the Opposite parties    : M/s. Sailaza Nandan Das and
                                       Tarun Patnaik,
                                       Additional Standing Counsel

         P R E S E N T:

                                    HONOURABLE
                          MR. JUSTICE MURAHARI SRI RAMAN

          Date of Hearing : 25.07.2024 :: Date of Judgment : 16.08.2024

                                    J UDGMENT

MURAHARI SRI RAMAN, J.--

              The petitioners, drivers of the Head Office and the
              different Ranges and Circles under the Commissionerate
              of Commercial Tax & Goods and Service Tax, laid
              challenge        against     Order      No.1245-SMNG-HC-
              51/2020/CT&GST,            dated     07.08.2021    of    the

         W.P.(C) No.24545 of 2021                               Page 3 of 82
      Commissioner of Commercial Tax & Goods and Service
     Tax, Odisha, Cuttack, in refusing to regularise their
     contractual service against sanctioned post by way of
     filing the instant writ petition under Article 226/227 of
     the Constitution of India with the following prayer(s):

     "On the facts and in the circumstances stated above, your
     petitioners, therefore, pray that this Hon'ble Court be
     pleased to;

     i)     quash the impugned Order No.1245 dated
            07.08.2021 of the opposite party No.2 in Annexure-
            17 by holding the same as illegal and bad in law
            and thereby;

     ii)    direct the opposite party No.2 to forthwith issue
            formal orders in favour of the petitioners regularizing
            their   services   as    Drivers     in   its  various
            establishments with effect from the date of their
            completing six years of contractual services in the
            scale of pay PB-1-Rs.5,200-20,200/- + GP Rs.1900/-
            with usual allowances admissible from time to time
            as    per   General    Administration       Department
            Resolution dated 17.09.2013 and in the same
            manner as has been allowed to similarly situated
            contractual Drivers and employees in Annexure-13
            Series and as per the law laid down by the Apex
            Court in the case of State of Karnataka Vrs.
            Umadevi (3), reported in (2006) 4 SCC 1, State of
            Karnataka Vrs. M.L. Kesari, reported in (2010) 9
            SCC 247 and all subsequent similar judgments;

     iii)   pass such other order(s) as deemed fit and proper in
            the bona fide interest of justice and fair play and;



W.P.(C) No.24545 of 2021                                Page 4 of 82
      iv)   for which act of your kindness, petitioners shall as
           in duty bound, ever pray."

Facts:

2.   Facts as unfurled by the writ petitioners, the following
     contours of service records are revealed:

     Petitioner No.1:

     i.    He had applied for the post of Driver created in
           Finance      Department          Letter     No.4329,     dated
           0l.02.2008 in lieu of one vacant post of Junior
           Clerk in Sundergarh Range in the Office of
           Assistant       Commissioner        of     Commercial      Tax
           (Enforcement Range), Balasore on contractual basis
           at a consolidated salary of Rs.3,000/- per month
           through his application dated 11.12.2009.

     ii.   He appeared before the Selection Committee held
           on    22.12.2009      in   the    Office     of   the   Deputy
           Commissioner of Commercial Tax, Enforcement
           Range, Balasore and stood first in the merit list.
           Thereafter, on the recommendation of the Selection
           Committee, the petitioner was given appointment
           as Driver on contractual basis for a period of one
           year on a consolidated remuneration of Rs.3,000/-
           per   only      as   per   Finance        Department     Memo
           No.32986, dated 07.07.2008 in the Office of the
           Deputy       Commissioner          of     Commercial      Tax,
           Enforcement Range, Balasore vide Office Order
W.P.(C) No.24545 of 2021                                       Page 5 of 82
            No.491 dated 30.12.2009. Having joined the post
           on 31.12.2009, he has been continuing as such till
           date.

     Petitioner No.2:

     i.    He was selected in the selection process initiated
           for filling up of one post of Driver in Office of
           Commercial Tax Officer, Boudh Circle out of 12
           posts of Drivers created by Finance Department
           vide Letter No.4331, dated 0l.02.2008 for its
           different Circle Offices, and was appointed vide
           Order No.1122 dated 22.05.2013 of the Joint
           Commissioner       of   Commercial    Tax,   Sambalpur
           Range       with   consolidated      remuneration     of
           Rs.5,200/- per month upto the period ending
           28.02.2014. Having joined the Office of Assistant
           Commissioner of Commercial Tax, Boudh Circle on
           24.05.2013, he has been continuing as such till
           date on annual extension basis.

     Petitioner No.3

     i.    He was initially engaged as Driver on Daily Wage
           basis in the Office of Assistant Commissioner of
           Commercial Tax, Bhanjanagar Unit since August,
           2008.

     ii.   Thereafter he was engaged on contractual basis
           against the post sanctioned by Finance Department

W.P.(C) No.24545 of 2021                                Page 6 of 82
            with a consolidated monthly remuneration of
           Rs.3,050/- and he was posted vide Office Order
           No.634, dated 19.02.2010 of Joint Commissioner
           Commercial Tax, Ganjam Range, Berhampur until
           28.02.2010. Thereafter, the Joint Commissioner of
           Commercial      Tax,      Ganjam     Range,      Berhampur
           issued Office Order No.639, dated 19.02.2010
           posting      him     in     the    Office   of    Assistant
           Commissioner of Commercial Tax, Phulbani Circle
           and accordingly, he had joined on 22.02.2010 and
           continued there upto 02.06.2015 and thereafter he
           was deputed to Office of Deputy Commissioner of
           Commercial Tax (Vigilance), Berhampur Division.
           Subsequently, he was deputed to work in the Office
           of opposite party No.2 at Cuttack, where he is
           continued till date at Cuttack-I Range, Cuttack on
           his      redeployment      vide    Office   Order      dated
           30.11.2016. He has been continuing as such till
           date on annual extension basis.

     Petitioner No.4:

     i.    He was selected by Selection Committee constituted
           by the Assistant Commissioner of Commercial Tax,
           Puri Range, Bhubaneswar for one post of Driver for
           Commercial Tax Officer, Bhubaneswar-III Circle out
           of 12 contractual Driver posts created by the
           Government of Odisha in Finance Department vide
           Letter     No.4331        dated    01.02.2008      with     a
W.P.(C) No.24545 of 2021                                     Page 7 of 82
            consolidated salary of Rs.3,000/- per month.
           Finally, the Assistant Commissioner of Commercial
           Tax, Puri Range in Office Order No.561 dated
           27.03.2008        communicated          the     order     of
           appointment of the petitioner No.4 appointing him
           as Driver on consolidated salary on contractual
           basis upto end of February, 2009 as per the terms
           and conditions of Finance Department Circular
           dated 31.12.2004 and posted him in the Office of
           Commercial Tax Officer, Bhubaneswar Circle-Ill. He
           had joined the post on 01.04.2008. His contractual
           engagement has further been extended from time to
           time annually.

     Petitioner No.5:

     i.    He was selected by Selection Committee constituted
           by the Assistant Commissioner of Commercial Tax,
           Puri Range, Bhubaneswar for one post of Driver for
           Commercial Tax Officer, Bhubaneswar-III Circle out
           of   12    contractual       Driver    posts   created   by
           Government of Odisha in Finance Department vide
           Letter No.4331 dt.01.02.2008 with a consolidated
           salary    of    Rs.3,000/-    per     month.   Finally   the
           Assistant Commissioner of Commercial Tax, Puri
           Range in Office Order No.557 dated 27.03.2008
           communicated the order of appointment appointing
           him as Driver on consolidated salary on contractual
           basis upto end of February, 2009 as per the terms
W.P.(C) No.24545 of 2021                                    Page 8 of 82
            and conditions of Finance Department Circular
           dated 31.12.2004 and posted him in the Office of
           Commercial Tax Officer, Bhubaneswar Circle-IV.
           He    had joined his post on 01.04.2008.               His
           contractual engagement has further been extended
           from time to time on annual extension basis.

     Petitioner No.6

     i.    In    accordance      with     Finance      Department
           Notification dated 31.03.2008 and Office Order
           dated 31.03.2008 of opposite party No.2, he was
           appointed as Driver on contractual basis with a
           consolidated monthly remuneration of Rs.3,050/-
           per month and was posted to the Office of Joint
           Commissioner of Commercial Tax, Angul Range
           vide Office Order No. 1861 dated 07.12.2009 of the
           Joint Commissioner of Commercial Tax, Angul,
           where he joined on 07.12.2009 and thereafter he
           was     transferred   to     the   Office   of     Deputy
           Commissioner of Commercial Tax, Keonjhar Circle
           vide Office Order dated 29.08.2016 and he joined
           on 01.09.2016. His contractual engagement has
           further been extended from time to time annually.

     Petitioner No.7

     i.    He was selected against one post of contractual
           driver for Dhenkanal Circle Office out 12 posts of
           contractual     Drivers      created     vide     Finance
W.P.(C) No.24545 of 2021                                   Page 9 of 82
            Department      Letter    No.4331     dt.Ol.02.2008      for
           different Commercial        Tax    Circle   Offices   at a
           consolidated salary of Rs.3,000/- per month.
           Thereafter, in accordance with Finance Department
           Notification No.14744/F dated 31.03.2008 and
           Office Order No.754 dated 31.03.2008 of the
           Commissioner of Commercial Tax, Odisha he was
           given appointment as Driver on consolidated salary
           of Rs.3050 per month on contractual basis upto
           end of February, 2010 and he was posted in the
           Office of Assistant Commissioner of Commercial
           Tax, Dhenkanal Circle vide order communicate
           through Memo.No.469 dated 25.02.2009 of Joint
           Commissioner of Commercial Tax, Angul Range. He
           had joined the post on 01.03.2009. His contractual
           engagement has further been extended from time to
           time annually.

     Petitioner No.8

     i.    He    was   selected     through    selection    made    by
           Assistant Commissioner of Commercial Tax, Puri
           Range against one post of contractual driver for
           Puri Range out 12 posts of contractual Drivers
           created vide Finance Department Letter No.4331,
           dated 01.02.2008 for different Commercial Tax
           Circle Offices at a consolidated salary of Rs.3,000/-
           per month. Finally, the Assistant Commissioner of
           Commercial Tax, Puri Range in his Office Order
W.P.(C) No.24545 of 2021                                   Page 10 of 82
            dated 27.03.2008 communicated the order of
           appointment     appointing     him     as    Driver   on
           consolidated salary on contractual basis upto end
           of February, 2009 as per the terms and conditions
           of Finance Department Circular dated 31.12.2004
           and posted him in the Office of Commercial Tax
           Officer, Nayagarh. He had joined the post on
           01.04.2008.     His    contractual    engagement      has
           further been extended from time to time annually.

     Petitioner No.9

     i.    He was employed as Driver on DLR Basis in the
           Office of Deputy Commissioner of Commercial Tax,
           Enforcement Range with effect from 25.01.2007.
           While     continuing     as   such,    the    petitioner
           participated for being appointed as contractual
           Driver and upon facing the selection and Driving
           Test and in pursuance to the Finance Department
           Order dated 02.06.2008, he was provisionally
           appointed as Driver on contractual basis with a
           consolidated    remuneration     of    Rs.3,050/-     per
           month until 28.02.2010 vide Office Order No.11590
           dated 23.06.2009 of the opposite party No.2.
           Subsequently, he was posted as contractual Driver
           in the Office of opposite party No.2 vide Order No.
           11609 dated 23.06.2009. On and from the date of
           his joining on 23.06.2009, he has been continuing
           as such till date on yearly extension basis.
W.P.(C) No.24545 of 2021                                Page 11 of 82
      Petitioner No.10:

     i.    The Joint Commissioner of Commercial Taxes,
           Ganjam Range, Berhampur published Notice on
           10.01.2013 in the Office Notice Board inviting
           applications from outsiders for filling up of one post
           of Driver on contractual engagement basis at
           Assessment Unit, Rambha, which post was out of
           12    posts     of   Drivers   created   vide   Finance
           Department letter No.4331 dt.Ol.02.2008. As per
           the aforesaid Notice, he faced the interview held on
           11.01.2013 by the Selection Committee and on
           being provisionally selected, he was engaged as
           driver vide Office Order No. 105 dated 11.01.2013
           of the Joint Commissioner of Commercial Tax,
           Ganjam Range, Berhampur for the post of Driver
           with consolidated remuneration of Rs.5,200/- per
           month from the date of his joining till 28.02.2013.
           Based on the engagement Order dated 11.01.2013,
           he joined on 14.01.2013 by submitting his joining
           report    before     the   Commercial     Tax    Office,
           Assessment Unit, Rambha.

     Petitioner No.11:

     i.    He joined the post of Driver on daily wage basis on
           13.03.2008 and was posted to the Office of
           Commercial Tax Officer, Cuttack-I East Circle,
           Cuttack based on his selection made by the

W.P.(C) No.24545 of 2021                               Page 12 of 82
            opposite party No.2. At that stage a single post of
           Driver in Cuttack-I, East Circle was created vide
           Finance      Department   Order    No.28143        dated
           02.06.2008 and permission was given to the
           opposite party No.2 vide Department Letter dated
           29.08.2009 and Letter No.40545 dated 20.08.2009
           to conduct selection to the said post, based on
           which the opposite party No.2 in Memo No.68/CT
           dated 03.01.2009 directed selection to the said post
           of Driver. In the said selection finally the petitioner
           was    selected and was given appointment on
           contractual basis on a consolidated salary of
           Rs.5,200/- per month vide Memo No.4455, dated
           24.09.2010 of Deputy Commissioner of Commercial
           Tax, Cuttack-I East Circle. Based on the said Office
           Order, the petitioner joined on 01.10.2010 and has
           been continuing as such on annual extension basis
           till date.

2.1. All these petitioners claimed to have been continuing to
     serve as drivers on contractual basis with unblemished
     outstanding service career till date.

Submissions of counsel for the respective parties:

3.   In the aforesaid background of engagement of drivers in
     the   Commercial      Tax   &   Goods   and    Service    Tax
     Organisation, Sri Bhabani Sankar Tripathy, learned
     Advocate proceeded to place the material before this

W.P.(C) No.24545 of 2021                              Page 13 of 82
      Court that during continuance of the petitioners in their
     respective offices, Government of Odisha promulgated a
     policy      for    regularization   of   services   of    existing
     contractual Group-C and Group-D employees working
     under        the      State   Government        vide      General
     Administration Department Resolution No.26108/Gen.,
     dated 17.09.2013. According to the said Resolution, on
     the date of satisfactory completion of six years of
     contractual service or from the date of publication of the
     Resolution, whichever is later, they shall be deemed to
     have been regularly appointed and a formal order of
     regular appointment shall be issued by the appointing
     authority.

3.1. Subsequently         Government     of   Odisha     in    General
     Administration Department issued another Resolution
     on 16.01.2014 expressly clarifying earlier Resolution
     dated 17.09.2013 that proposal for regularization of
     contractual        appointments/engagements         as   per    the
     Resolution dated 17.09.2013 shall be considered and
     approved by the High Power Committee to be constituted
     under the Chairmanship of the concerned Department.

3.2. Sri Bhabani Sankar Tripathy, learned Advocate further
     submitted that apprehending disengagement of their
     contractual services because of the restrictions imposed
     by    the     Finance     Department     Memorandum          dated
     07.07.2020 due to Covid-19 pandemic and keeping in
     view the orders passed by this Court for regularization of
W.P.(C) No.24545 of 2021                                    Page 14 of 82
      similarly situated other contractual employees, the
     petitioners approached this Court in W.P.(C) No.22689 of
     2020, which was disposed of on 10.09.2020, whereby
     this Court in Single Bench passed the following Order:

     "The petitioners have filed this application seeking for a
     direction to the opposite parties to regularize their services
     taking into account their continuous service of more than
     12 years, as has been done in favour of the other
     similarly situated persons as per Government Circular
     and in terms of the principle decided in Secretary State of
     Karnataka and Others Vrs. Umadevi (3) and Others
     (2006) 4 SCC 1 and in State of Karnataka & Others Vrs.
     M.L. Kesari & Others involving SLP(C) No.15774/2006
     [reported at (2010) 9 SCC 247].

     Learned counsel for the petitioners submits that the
     petitioners were engaged on DLR basis. They have
     already rendered more than 12 years of service under the
     opposite party and therefore, seeks for regularization of
     services in view of the judgment passed by the Hon'ble
     apex Court in Secretary, State of Karnataka and Others
     Vrs. Umadevi (3) and Others (2006) 4 SCC 1 and in State
     of Karnataka & Others Vrs. M.L. Kesari & Others
     involving SLP(C) No.15774/2006.

     Considering the contentions raised by the learned counsel
     for the petitioners and after going through the records, it
     appears that the petitioners have rendered service for
     more than 12 years on DLR basis. Therefore, the case of
     the petitioners is squarely covered by the ratio decided in
     the cases cited supra.

     In that view of the matter, this Court disposes of this Writ
     Petition directing the opposite parties to consider the case
     of the petitioners and regularize their services keeping in

W.P.(C) No.24545 of 2021                              Page 15 of 82
      view the judgment in the case of Secretary State of
     Karnataka and others Vrs. Umadevi (3) and Others (2006)
     4 SCC 1 and in State of Karnataka & Others Vrs. M.L.
     Kesari & Others involving SLP(C) No.15774/2006 and
     also the Resolution of the G.A. Department dated
     17.09.2013, within a period of four months from the date
     of communication of a copy of this order by the petitioners
     and grant consequential service benefits as due
     admissible to them.

     It is further directed that in the event the petitioners are
     still continuing in their services, status quo as on today in
     respect of the services of the petitioners shall be
     maintained till a decision is taken in the matter by the
     opposite parties in terms of the above direction."

3.3. Since the aforesaid Order dated 10.09.2020 was not
     complied with, the petitioners filed petition for initiation
     of contempt giving rise to CONTC No.262 of 2021, which
     came to be disposed of on 20.01.2021 requiring the
     opposite parties to work out the Order dated 10.09.2020
     within a period of one month.

3.4. While the matter stood thus, the opposite parties have
     filed appeal being W.A. No.79 of 2021 before the Division
     Bench, which came to be disposed of vide Judgment
     dated 21.06.2021, with the following observations:

     "***

     5.     However, we are of the opinion that since these
            cases were disposed of on the first date of listing, a
            detailed order on merit of the contentions raised by
            the parties in the appellate stage for the first time


W.P.(C) No.24545 of 2021                              Page 16 of 82
            will not be proper and expedient in the interest of
           justice.

     6.    Generally, an order directing the authorities to
           consider the representation of a petitioner is not a
           proper disposal of a writ petition. However, Courts in
           India have developed this method of directing
           disposal of representation because of the heavy
           pendency of the cases and limited number of Courts.

     7.    In all these writ petitions writs of mandamus have
           been issued by directing the appellants to regularise
           the services of the Petitioners without affording
           reasonable opportunity to the opposite parties-
           appellants to file counter affidavits and without
           giving a positive finding that they are entitled to be
           regularized in the given facts and law applicable.

     8.    In that view of the matter, we hereby allow these
           writ appeals in part and set aside the following
           portion of the order and direction of the learned
           Single Judge:

           '*** and regularize their services xxx xxx xxx and
           grant consequential service benefits as due
           admissible to them.'

           In other words, we direct the appellants to consider
           the representation of the respondents in all these
           cases keeping in view the settled principles of law
           as stated by Hon'ble Supreme Court in the
           judgments referred to above. For this purpose, the
           respondents in each cases are given liberty to file
           detailed representation along with duly attested
           copy of this Judgment within a period of twenty one
           days, which shall be considered by the authorities
           keeping in view the aforesaid consideration within a
           period of one month thereafter by a reasoned order
W.P.(C) No.24545 of 2021                             Page 17 of 82
            after affording reasonable opportunity of hearing to
           the Respondents."

3.5. Sri Bhabani Sankar Tripathy, learned Advocate in
     furtherance of his argument highlighted that in view of
     Judgment of the Division Bench of this Court as referred
     to above, the petitioners having filed representation
     made the authority concerned aware of the factual
     aspects for consideration of their regularisation in
     service inter alia contending that:

     i.    The petitioners were selected through a process of
           selection by facing interview by the Selection
           Committee and engaged against the sanctioned
           post of contractual Drivers created by Finance
           Department Letters dated 01.02.2008, 31.03.2008,
           02.06.2008 and 07.07.2008 and have been allowed
           to continue by the opposite parties voluntarily and
           uninterruptedly till date. Hence, their cases are
           bound to be considered in the light of ratio of the
           Judgments in Secretary State of Karnataka Vrs.
           Umadevi (3), (2006) 4 SCC 1 and State of Karnataka
           Vrs. M.L. Kesari, (2010) 9 SCC 247.

     ii.   As    has   been   clarified    by   the     Departmental
           authorities that as there was no recruitment Rules
           or executive instructions for recruitment of Drivers
           in    Commercial      Tax    Organization,    process    of
           selection was made through advertisement as per
           the    instructions    and     the   directions    of   the
W.P.(C) No.24545 of 2021                                  Page 18 of 82
             Commissioner, Commercial Tax, Odisha. Having
            participated     in   the     process   of   selection,    the
            petitioners were selected and engaged.

     iii.   Similarly situated contractual Drivers (colleagues of
            the   petitioners)    namely      Narayan      Sethi,    Sarat
            Kumar       Sahoo     and      Premakanta      Prusty     were
            regularized      as     per     General      Administration
            Department Resolution dated 17.09.2013 with
            retrospective effect and are extended consequential
            service benefits. Furthermore, other departments
            similarly      circumstanced       employees      also      got
            regularised. Therefore, it was forcefully urged that
            the petitioners are also entitled to similar relief for
            they cannot be discriminated in a manner the
            action of the authorities may attract vice of Articles
            14 and 16 of the Constitution of India.

     iv.    Based    on     General       Administration    Department
            Resolution      dated       17.09.2013       various      other
            Departments have already regularized contractual
            Group-C and Group-D employees.

     v.     So far as engagement of contractual posts are
            concerned the Odisha Reservation of Vacancies in
            Posts and Services (for Scheduled Castes and
            Scheduled Tribes) Act, 1975 (for brevity, "ORV Act")
            has got no application, as held by this Court in
            W.P.(C) No.6661 of 2018 and upheld by the

W.P.(C) No.24545 of 2021                                     Page 19 of 82
            Supreme Court in S.L.P.(C) No. 18642 of 2018 in
           the cases pertaining to Data Entry Operators
           engaged on contractual basis in the Commercial
           Tax Organization.

     vi.   The petitioners have also relied upon recent
           Judgment of the Hon'ble Supreme Court passed by
           the three Judge Bench upholding similar orders of
           the Hon'ble Single Judge in S.L.P.(C) No.6851 and
           6868 of 2021.

3.6. Having afforded the petitioners opportunity of personal
     hearing, the opposite party No.2 passed the order of
     rejection of the claim of the petitioners; which led them
     to approach this Court by way of the instant writ
     petition.

4.   Per contra relying on the counter affidavit of the opposite
     party Nos.1 and 2 admitting that all the petitioners faced
     interview in response to the advertisement put up on the
     notice board, submitted that the authorities at the time
     of engagement of these petitioners have not followed the
     provisions of the ORV Act.

4.1. Be that be, laying stress on the General Administration
     Department       Resolution   No.26108-GAD-SC-RULES-
     0009-2013/Gen., dated 17.09.2013 as clarified further
     in the General Administration Department Resolution
     vide No.1066-GAD-SC-RULES-0009/2013/Gen., dated
     16.01.2014,       the   Additional   Standing      Counsel
W.P.(C) No.24545 of 2021                             Page 20 of 82
      strenuously urged that the requirements stipulated
     therein being not fulfilled in respect of petitioners-drivers
     who joined in their respective Offices of the Commercial
     Tax & Goods and Services Organisation during 2008-
     2013, they are not eligible to be regularized in their
     service inasmuch as the principles of Secretary, State of
     Karnataka and Others Vrs. Umadevi (3) and Others
     (2006) 4 SCC 1 has no application to the fact-situation of
     the case.

4.2. It is asserted that in order to differentiate the nature of
     contractual appointments/engagements, i.e. type of
     cases deserves consideration for regular appointment, a
     checklist in diagrammatic depiction consisting of all the
     relevant     Resolutions/Instructions/Circulars     and    the
     legal position as set forth by the Hon'ble Supreme
     Court of India in Umadevi (3), (2006)4 SCC 1 was
     circulated    vide    General   Administration   Department
     Letter No. 72l0(e)--GAD-SC-GCS-0169-2020/Gen, dated
     03.03.2021

4.3. Since the cases of drivers have been considered in the
     light of Umadevi (3), (2006) 4 SCC 1 with reference to
     Resolutions and the Instruction(s), no infirmity can be
     attributed to the Order dated 07.08.2021 of the
     Commissioner of Commercial Tax & Goods and Services
     Tax, Odisha, Cuttack, as impugned by the petitioners at
     Annexure-17.


W.P.(C) No.24545 of 2021                               Page 21 of 82
 4.4. It has been impressed upon this Court by the learned
     Additional Standing Counsel that factual aspects as
     involved and the opposite parties-employer(s) having
     considered the individual cases on its merits, and the
     scope of judicial review being limited, the case of the
     petitioners does not deserve indulgence as the Order
     dated 07.08.2021 vide Annexure-17 has been passed in
     consonance with the directions contained in the Order
     dated 10.09.2020 passed in W.P.(C) No.22689 of 2020
     (Sanatan Bal and Others Vrs. State of Odisha and Others)
     as modified by virtue of the Judgment dated 21.06.2021
     of this Court rendered in W.A. No.79 of 2021.

4.5. The petitioners, joined during 2008 to 2013, have been
     entrusted to work as drivers on annual renewal basis.
     All the eleven petitioners were not engaged by following
     process of open and transparent recruitment. Such
     engagement were made contrary to the eligibility criteria
     envisaged in the General Administration Department
     Resolution No.26108-GAD-SC-RULES-0009-2013/Gen.,
     dated 17.09.2013 as clarified further in the General
     Administration Department Resolution vide No.1066-
     GAD-SC-RULES-0009/2013/Gen.,                   dated    16.01.2014.
     That     apart,       there        was   non-adherence         to     the
     requirements of the ORV Act.

4.6. Explaining     further        as    regards   claim    of    parity    in
     treatment of the petitioners vis-à-vis similarly situated
     persons, who have been considered for regularization,
W.P.(C) No.24545 of 2021                                         Page 22 of 82
      with reference to Article 14 of the Constitution of India,
     the   argument        of   the   learned   Additional   Standing
     Counsel engaged attention of this Court to the following
     factual position as reflected in the counter affidavit:

     "7.   ***

     (a)   That 27 numbers of contractual drivers were
           engaged in different offices of Commercial Tax
           Organization against Government sanctioned posts
           prior to issue of G.A. Department Resolution
           No.26108/Gen,, dated l7.09.20l3. Out of them, the
           contractual services of 3 (three) drivers of Cuttack-II
           Range (viz. Narayan Sethi, Sarat Kumar Sahoo and
           Premakanta Prusty) were regularised in pursuance
           ot Finance Department Letter No. 875/F, dated
           11.01.2017 as they had fulfilled all the mandatory
           eligibility conditions prescribed in G.A. Department
           Resolution No.26108/Gen, dated. 17.09.2013 and
           Resolution No.l066/Gen, dated.16.01.2014. But the
           contractual services of the remaining 24 contractual
           drivers including the present Petitioners have not
           been regularised since all the mandatory eligibility
           conditions as prescribed in G.A. Department
           Resolution No.26108/Gen, dated 17.09.2013 and
           Resolution No.l066/Gen, dated 16.01.2014 have not
           been fulfilled in their case.

     (b)   Similarly the contractual services of 2(two) Group-D
           Staff of CT & GST Organization (viz. Sashikanta
           Pradhan & Ramakrushna Sahoo) have also been
           regularised after completion of six years service in
           pursuance of Finance Department Letter No.
           30226/F, dated 24.11.2015 as they were engaged
           through proper recruitment procedure.


W.P.(C) No.24545 of 2021                                 Page 23 of 82
      (c)   In pursuance of Order dated 17.05.2017 of the
           Odisha Administrative Tribunal passed in OA No.
           2172(C) of 2015 (Jatin Kumar Das Vrs. State of
           Odisha & Others) and a batch of cases, which has
           been upheld by the Hon'ble High Court of Orissa
           vide Order dated 10.05.2018 in W.P.(C) No. 6661 of
           2018 and by the Hon'ble Supreme Court of India
           vide Order dated 06.08.2018, the contractual
           services of the Data Entry Operators working in the
           CT & GST Organization have been regularised. But
           the mode of engagement and nature of duty of the
           present petitioners are quite different from that of the
           Data Entry Operators.

     ***

     10.   That the Hon'ble Apex Court in the case of State of
           Rajasthan and others Vrs. Dayalal and Others,
           reported in (2011) 2 SCC 429 in paragraph 12
           observed as follows:

           'We may at the outset refer to the following well
           settled principles relating to regularisation and
           parity in pay, relevant in context of these appeals.
           High Court in exercising the power under Article 226
           of the Constitution will not issue directions for
           regularisation, absorption or permanent continuance,
           unless the employee claiming regularisation had
           been appointed in pursuance of regular recruitment
           in accordance with relevant Rules in an open
           competitive process, against the sanctioned post.
           The equality clause contained in article 14 and 16
           should be scrupulously followed and courts should
           not issue a direction for regularisation of service of
           an employee which would be violative of
           constitutional scheme. While something that is
           irregular for want of compliance with one of the

W.P.(C) No.24545 of 2021                              Page 24 of 82
            elements in the process of selection which does not
           go to the root of the process, can be regularised,
           back door entries, appointment contrary to the
           constitutional scheme and/or appointment of
           ineligible candidates cannot be regularised.'

           That in the instant case, though the petitioner has
           been engaged against the sanctioned post but
           neither proper recruitment procedure nor the
           reservation principles have been followed while
           engaging him. This violates the mandatory eligibility
           conditionality No. (ii) & (iii) as enumerated in GA
           Department Resolution          No.26108/Gen, dated
           17.09.2013 read with Resolution No.1066/ Gen,
           dated 16.01.2014. There is no discrimination or
           arbitrariness in passing the above order dated
           07.08.2021, rather it is based on the Resolutions of
           Government in GA Department and referral
           judgments of the Hon'ble Apex Court."

4.7. Having laid emphasis on the aforesaid reply filed by way
     of counter affidavit to the averments contained in the
     writ petition, the learned Additional Standing Counsel
     fervently urged to dismiss the writ petition.

The impugned Order of the Commissioner of Commercial
Tax & Goods and Services Tax, Odisha:

5.   Having considered the representation of the petitioners
     and affording opportunity of hearing to them through
     their counsel in compliance of the direction of this Court
     vide Judgment dated 21.06.2021 passed in W.A. No.79
     of 2021, the Commissioner of Commercial Tax & Goods
     and Service Tax, Odisha proceeded to reject the claim for

W.P.(C) No.24545 of 2021                             Page 25 of 82
      regularization of the petitioners with the following
     reasons:

     "6.   The details of contractual engagements of the above
           18 petitioners (contractual drivers) are given in the
           following table:
            Sl.     Name and            Date of      Finance             Mode of         Whe-
            No.       Office            joining    Department          engagement          ther
                                           as       Letter No.                           reser-
                                         contr-    and date in                           vation
                                        actual        which                              princ-
                                         driver    contractual                            iples
                                                       posts                              follo-
                                                    created/                              wed
                                                   permission
                                                  granted to fill
                                                     existing
                                                     vacancy
           1.     Sanatan Bal,          07.12.2   14760/F,          Advertisement in     No
                  Assessment            009       dtd.              Office      Notice
                  Unit, Talcher                   31.03.2008        Board followed by
                                                                    interview
           2.     Radheshyam            15.04.2   4331/F.,          Basing on past       No
                  Bhoi,                 011       dtd.01.02.20      experience      as
                  Enforcement                     08                daily wage driver
                  Range,
                  Bhawanipatn
                  a        (initially
                  posted           in
                  Sonepur Circle
           3.     Prakash               24.05.2   4331/F.,          Pick and   choose    No
                  Khatua,               013       dtd.              manner
                  Boudh Circle                    01.02.2008
           4.     Dillip Kumar          22.02.2   28143/F,          Advertisement in     No
                  Biswal,               010       dtd.02.06.20      Office      Notice
                  Cuttack-I                       08                Board followed by
                  Range                                             interview
                  (initially
                  posted           in
                  Phulbani
                  Circle)
           5.     Bijay Kishore         04.01.2   4329/             Advertisement in     No
                  Nath,                 020       F,      dtd.      Office      Notice
                  Enforcement                     01.02.2008        Board followed by
                  Range,                                            interview
                  Balasore
           6.     Sanjeet               01.07.2   33020/F,          Basing on past       No
                  Kumar Bagh,           011       dtd.              experience      as
                  Enforcement                     07.07.2008        daily wage driver
                  Unit, Jeypore
                  (initially posed

W.P.(C) No.24545 of 2021                                                       Page 26 of 82
                  in     Vigilance
                 Division,
                 Koraput
           7.    Padu Paraja,        02.09.2   4331/F,        Basing on past       No
                 Nabarangpur         009       dtd.01.02.20   experience      as
                 Circle                        08             daily wage driver
           8.    Chittaranjan        01.04.2   4331/F,        Advertisement in     No
                 Sahoo,              008       dtd.01.02.20   Office      Notice
                 Bhubaneswar-                  08             Board followed by
                 III Circle                                   interview
           9.    Kailash             01.04.2   4331/          Advertisement in     No
                 Chandra             008       F,      dtd.   Office      Notice
                 Swain,                        01.02.2008     Board followed by
                 Commissioner                                 interview
                 ate of CT &
                 GST, Odisha,
                 Cuttack
                 (initially
                 posted         in
                 Bhubaneswar-
                 IV Circle
           10.   Jayanta             07.12.2   14763/F,       Advertisement in     No
                 Kumar Bastia,       009       dtd.           Office      Notice
                 Jagatsinghpur       (A.N.)    31.03.2008     Board followed by
                 Circle,                                      interview
                 (initially
                 posted         in
                 Angul Circle
           11.   Haladhar            26.02.2   4331/          Advertisement in     No
                 Mohapatra,          009       F,      dtd.   Office      Notice
                 Dhenkanal           (A.N.)    01.02.2008     Board followed by
                 Circle                                       interview
           12.   Krupasindhu         01.04.2   4331/F, dtd.   Advertisement in     No
                 Mohapatra,          008       01.02.2008     Office      Notice
                 Jatni      Circle                            Board followed by
                 (initially                                   interview
                 posted         in
                 Nayagarh
                 Circle)
           13.   Umasankar           27.06.2   281431/F,      Pick and choose      No
                 Mohapatra           009       dtd.           manner       (with
                 Commissioner                  02.06.2008     recommendation of
                 ate of CT &                                  CCT      on    his
                 GST, Odisha,                                 application)
                 Cuttack
           14.   Dharamjit           23.05.2   4331/F, dtd.   Basing on past       No
                 Mishra,             013       01.02.2008     experience      as
                 Enforcement                                  daily wage driver
                 Range,
                 Sambalpur
           15.   Sarat Kumar         14.01.2   4331/F, dtd.   Advertisement in     No
                 Gauda,              013       01.02.2008     Office      Notice
                 Ganjam                                       Board followed by
                 Range                                        interview
           16.   Tapan Kumar         29.06.2   28143/F,       Pick and choose      No


W.P.(C) No.24545 of 2021                                                Page 27 of 82
                    Sahoo,              009       dtd.           manner       (with
                   Commissioner                  02.06.2008     recommendation of
                   ate of CT &                                  CCT      on    his
                   GST, Odisha,                                 application)
                   Cuttack
           17.     Biswajit            01.10.2   28143/F,       Advertisement in     No
                   Parida,             010       dtd.           Office      Notice
                   Commissioner                  02.06.2008     Board followed by
                   ate of CT &                                  interview
                   GST, Odisha,
                   Cuttack
                   (initially
                   posted         in
                   Cuttack-I East
                   Circle)
           18.     Sunil Chandra       06.05.2   3193/F, dtd.   Advertisement in     No
                   Das,                010       15.01.2009     Office      Notice
                   Enforcement                                  Board followed by
                   Unit,      Jajpur                            interview
                   Road


     7.    As per GA Department Resolution No.26108/Gen,
           dated     17.09.2013      read     with    Resolution
           No.1066/Gen., dated 16.01.2014, the following are
           the mandatory eligibility conditionalities for
           regularisation    of    contractual    appointments/
           engagements on completion of six years of
           satisfactory contractual service.

           (i)      Contractual appointments/engagements must
                    have been made against contractual posts
                    created   with   concurrence  of   Finance
                    Department;

           (ii)     Such contractual appointments/engagements
                    must have been made following proper
                    recruitment procedure;

           (iii)    Principle of reservation of posts must have
                    been followed.

           In other words, no contractual appointee shall be
           eligible for regular appointment as per the aforesaid
           Resolutions unless the above mandatory eligibility
           conditionalities are fulfilled.
W.P.(C) No.24545 of 2021                                                  Page 28 of 82
            The above petitioners have completed contractual
           services ranging from 8 to 13 years by now and
           presently    continuing    as    such    on   annual
           extension/renewal basis subject to their satisfactory
           performance. But in case of the said petitioners, the
           condition stated at (i) above has been fulfilled but
           the conditions stated at (ii) & (iii) above have not
           been completely fulfilled for the reasons mentioned
           below:

           (a)   Some of them have been engaged through
                 advertisement in Office Notice Board followed
                 by an interview, some others have been
                 engaged basing on their past services as daily
                 wage workers and the rest on pick and choose
                 manner as depicted in the preceding table. So,
                 as evident, proper and transparent recruitment
                 process has not been adopted in their
                 engagements.

           (b)   Reservation principles have not been followed
                 in all the cases.

           So their contractual services cannot be regularised
           as per GA Department Resolutions dated
           17.09.2013 and dated 16.01.2014.

     8.    The Judgment in the Umadevi case cited supra was
           delivered by the Hon'ble Supreme Court on
           10.04.2006. As per the said Judgment, if
           appointments have been made against sanctioned
           posts and the persons so appointed possess the
           educational qualification (prescribed for the post) at
           the time of such appointment but the appointments
           have not been made as per proper recruitment
           procedure, such appointments are irregular. As an
           one-time relaxation measure, the Hon'ble Supreme

W.P.(C) No.24545 of 2021                             Page 29 of 82
            Court have directed for regularisation of such
           irregular appointees who had been continuing in
           such appointment for at least 10 years as on the
           date of Judgment (i.e. 10.04.2006) without
           protection of any court order. Thus the ratio of
           Judgment in Umadevi case shall not apply to the
           contractual appointments/engagements made after
           11.04.1996     and   the    cases of    contractual
           appointments/engagements        which    are    not
           continuous for 10 years as on 10.04.2006.

           Since the 18 petitioners of the present Writ Petition
           were engaged during the period 2008-2013, their
           cases are not squarely covered by the ratio decided
           in Umadevi case and as such they cannot be
           regularised as per the judgment of Umadevi case.

     9.    The Judgment dated 03.08.2010 of the Hon'ble
           Supreme Court in the M.L. Kesari case cited supra is
           extension/continuation of Umadevi Judgment dated
           10.04.2006. In their Judgment dated 03.08.2010 in
           M.L. Kesari case, the Hon'ble Supreme Court have
           directed that the persons eligible for regularisation
           as per the Umadevi Judgment but left out due to
           oversight or otherwise be regularised as an
           extension of the one time measure decided therein.
           But the M.L. Kesari Judgment speaks nothing about
           new irregular appointment/engagements made after
           10.04.2006. As such, the Judgment of M.L, Kesari
           case is not applicable in case of the present
           petitioners who have joined as Contractual Drivers
           on different dates during the period 2008-2013.

     ***

     11.   Government in GA&PG Department vide their latest
           Circular No. 7210(e)/Gen., dated 03.03.2021 in the

W.P.(C) No.24545 of 2021                            Page 30 of 82
            matter of regularisation of contractual employees
           has prescribed a checklist for examination of each
           case. As per the said checklist, the only option left
           for consideration of regularisation of present
           petitioners is to examine their cases as per
           2013/2014 Resolutions of GA Department, which
           requires 3 mandatory eligibility conditions contained
           in the said Resolutions (mentioned in paragraph-7
           above). Since proper recruitment procedure and
           Principles of reservation as per ORV Rules have not
           been followed during the engagement of the
           petitioners, they cannot be considered for
           regularisation in the post of Driver as per
           Government in GA Department Resolutions of
           2013/2014. There is no fundamental rights in those
           who have been employed in daily wages or
           temporarily or on contractual basis through pick and
           choose method to claim that they have a right to be
           absorbed in service. A regular appointment could be
           made only by making appointments consistent with
           requirements of Articles 14 and 16 of the
           Constitution. The right to be treated equally with the
           other employees employed contractually cannot be
           extended to a claim for equal treatment with those
           who were regularly employed. That would amount to
           treating unequals as equals.

           In view of the above, the contractual services in the
           post of Driver in case of 18 petitioners of W.P.(C)
           No.22689 of 2020 do not qualify for regularisation
           with regular scale of pay against the sanctioned
           post and hence their claim for regularisation of
           contractual services is hereby rejected."

Legal    perspective       of   regularization   of   contractual
employees:

W.P.(C) No.24545 of 2021                               Page 31 of 82
 6.   With the above backdrop, before proceeding with the
     matter, it is felt apposite to discuss the legal position
     with respect to regularisation of service of contractual
     employees as set out by different Courts.

6.1. To begin with it is apt to refer to the anxious
     consideration shown by the Madras High Court in N.
     Karunanidhi Vrs. Union of India, W.P. No. 12887 of 2016,
     vide Judgment dated 22.04.2022 made with respect to
     exploitation    of    service.   The   following   benevolent
     observation has been made by said Court in favour of
     employees, whose services have been utilized by the
     Government for a long time:

     "18. If the Courts cannot give direction for their
          regularisation of service, in the constrained legal
          scenario what other remedies that are available to
          these unfortunate employees, who have been
          engaged in service for public purpose, without
          having any definite future to hold on? These
          petitioners cannot be kept on the tenterhooks
          of their employment for years together, by
          brushing aside and discarding their concerned
          yearning      for  a     definite   future,   with
          unresponsive indifference.

     19.   A welfare State grounded on constitutional
           values, cannot come up with apathetic and
           callous     stand     that   despite    continued
           employment of these petitioners for years
           together, no semblance of right is available to
           them. Such stand by the State is opposed to
           constitutional values as enshrined in Article 21 of

W.P.(C) No.24545 of 2021                                Page 32 of 82
            the Constitution of India. The Courts of course have
           held that equal opportunity must be provided in
           public employment and entry through back door
           should be discountenanced. When Article 21, being
           violated by the State, action towards its servants,
           the consideration of the Government must primarily
           be focussed on alleviating legitimate grievances of
           its employees. Even assuming that the recruitment of
           these writ petitioners had not been fully in
           consonance with the procedure for appointment in
           Government services, the fact remained that these
           persons have been consciously appointed by the
           Government for implementing public projects and the
           work has been extracted from them continuously for
           several years. It is therefore, not open to the
           Government after a period of time to turn around
           and contend that these writ petitioners have no right
           at all to seek any kind of guarantee for their future.

     20.   In the opinion of this Court, continued
           employment for several years, even on a
           projects meant to serve the State as a whole,
           certain rights would definitely accrue to them,
           atleast to the extent of making a claim for
           formulation      of   a    scheme/towards       their
           absorption. This Court is quite conscious of the fact
           that the Government has been benevolent and had
           come up with several schemes in the past and
           directed regularisation of services of thousands of
           employees over a period of time. Such benevolence
           ought to permeate to the lowest levels to take within
           its sweep the desperate cry of the petitioners as
           well. As in the sublime words of the father of nation,
           Mahatma Gandhi, 'A nation's greatness is measured
           by how it treats its weakest members'. Merely
           because these writ petitioners have been employed

W.P.(C) No.24545 of 2021                             Page 33 of 82
            in the projects, the policy makers may not shut their
           mind and close their eyes to their precarious plight
           having to serve public purpose but left in the lurch
           and unprotected, at the end of the day."

6.2. Learned Single Judge of this Court in Dr. Prasana Kumar
     Mishra Vrs. State of Odisha, W.P.(C) No.11148 of 2005
     [reported at 2016 (I) ILR-CUT 373], made the following
     observation:

     "7.   In Binan Kumar Mohanty Vrs. Water and Land
           Management Institute (WALMI), 2015 (I) OLR 347
           referring to Kapila Hingorani Vrs. State of Bihar,
           (2003) 6 SCC 1 the apex Court held that the
           Government companies/public sector undertakings
           being 'States' would be constitutionally liable to
           respect life and liberty of all persons in terms of
           Article 21 of the Constitution of India. Therefore, if
           the petitioner has rendered service for around 20
           years, keeping in view the ratio decided in Kopila
           Hingorani (supra), this Court issues direction to the
           opposite parties to mitigate the hardship of the
           employees. Financial stringency is no ground for not
           issuing requisite directions when there is violation of
           fundamental rights of the petitioner. Allowing a
           person to continue for a quite long period of 20 years
           of service and exploiting him on the pretext of
           financial crunch in violation of Article 21 of the
           Constitution of India is sheer arbitrariness of the
           authority which is highly condemnable.

     8.    In Narendra Kumar Ratha and Others Vrs. State of
           Odisha and Others, 2015 (I) OLR 197, this Court has
           taken into consideration the object of Article 16 of
           the Constitution of India to create a constitutional
           right to equality of opportunity and employment in
W.P.(C) No.24545 of 2021                              Page 34 of 82
            public   offices.    The   word   'employment     or
           appointment'     cover   not   merely   the  initial
           appointment, but also other attributes like salary,
           increments, revision of pay, promotion, gratuity,
           leave pension and age of superannuation etc.
           Appointment to any post under the State can only be
           made in accordance with the provisions and
           procedure envisaged under the law and guidelines
           governing the field.

     9.    In Prabodh Verma and Others Vrs. State of U.P. and
           Others, (1984) 4 SCC 251, the apex Court held that
           Article 16 is an instance of the application of the
           general rule of equality laid down in Article 14, with
           special reference to the opportunity for appointment
           and employment under the Government.

     10.   Similar view has also been taken by the apex Court
           in Km. Neelima Mishra Vrs. Harinder Kaur Paintal
           and Others, (1990) 2 SCC 746 = AIR 1990 SC 1402
           and E.P. Royappa Vrs. State of Tamil Nadu and
           Another, (1974) 4 SCC 3. Clause (1) of Article 16
           guarantees equality of opportunity for all citizens in
           the matters of employment or appointment to any
           office under the State. The very concept of equality
           implies recourse to valid classification for preference
           in favour of the disadvantaged classes of citizens to
           improve their conditions so as to enable them to
           raise themselves to positions of equality with the
           more fortunate classes of citizens. This view has
           also been taken note of by the apex Court in the
           case of Indra Sawhney Vrs. Union of India, 1992
           Supp. (3) SCC 217 = AIR 1993 SC 477."

6.3. The case of Prasana Kumar Mishra (supra) was carried in
     appeal before the Division Bench, giving arise to W.A.


W.P.(C) No.24545 of 2021                              Page 35 of 82
      No.4 of 2016, which was dismissed vide Order dated
     11.12.2019. Said matter, being carried further to the
     Hon'ble Supreme Court of India, vide Order dated
     07.08.2020, the S.L.P.(C) No.4945 of 2020, filed at the
     behest of Biju Patnaik University of Technology, stood
     dismissed.

6.4. Showing anxiety so far as regularization of services, in a
     catena of decisions the Hon'ble Supreme Court of India
     has succinctly and illuminatingly dealing with the
     concept of regularization, in the case of Narendra Kumar
     Tiwari Vrs. State of Jharkhand, (2018) 8 SCC 238, has
     said as follows:

     "The purpose and intent of the decision in Umadevi (3)
     was therefore twofold, namely, to prevent irregular or
     illegal appointments in the future and secondly, to confer
     a benefit on those who had been irregularly appointed in
     the past. The fact that the State of Jharkhand continued
     with the irregular appointments for almost a decade after
     the decision in Umadevi (3) [(2006) 4 SCC 1] is a clear
     indication that it believes that it was all right to continue
     with irregular appointments and whenever required,
     terminate the services of the irregularly appointed
     employees on the ground that they were irregularly
     appointed. This is nothing but a form of exploitation
     of the employees by not giving them the benefits of
     regularisation and by placing the sword of
     Damocles over their head. This is precisely what
     Umadevi and Kesari sought to avoid."

6.5. In Sunil Barik Vrs. State of Odisha, 2021 (II) OLR 469, it
     has been discussed as follows:

W.P.(C) No.24545 of 2021                              Page 36 of 82
      "12. As it appears from the record itself, the case of the
          petitioner is squarely covered by the exception
          carved out in paragraph 53 of the judgment
          rendered in Umadevi (3) mentioned supra. Meaning
          thereby, against an existing sanctioned vacancy in
          the post of Barber, the petitioner having been
          engaged by following due procedure of selection in
          the post of Home Guard and continued for a quite
          long period, which is not disputed by the opposite
          parties-State as per the pleadings available in the
          counter affidavit and, as such, the petitioner is still
          continuing, the same cannot be treated as an 'illegal
          engagement', rather it may be nomenclatured as an
          'irregular engagement'.

     13.   In State of Jammu and Kashmir Vrs. District Bar
           Association, Bandipora, MANU/SC/1566/2016 =
           (2017) 3 SCC 410, wherein a distinction has been
           made with regard to 'irregular' and 'illegal'
           engagement, referring to the exception carved out in
           Umadevi (3) mentioned supra, in paragraph 12 of
           the said judgment it has been stated as follows:

           '12. The third aspect of Umadevi (3) which bears
                notice is the distinction between an 'irregular'
                and 'illegal' appointment. While answering
                the question of whether an appointment is
                irregular or illegal, the Court would have
                to enquire as to whether the appointment
                process adopted was tainted by the vice of
                non-adherence to an essential prerequisite
                or is liable to be faulted on account of the
                lack of a fair process of recruitment. There
                may be varied circumstances in which an ad
                hoc or temporary appointment may be made.
                The power of the employer to make a
                temporary appointment, if the exigencies
W.P.(C) No.24545 of 2021                             Page 37 of 82
                  of the situation so demand, cannot be
                 disputed. The exercise of power however
                 stands vitiated if it is found that the exercise
                 undertaken

                 (a)   was not in exigencies of administration; or

                 (b)   where the procedure adopted was
                       violative of Articles 14 and 16 of the
                       Constitution; and/or

                 (c)   where the recruitment process was
                       overridden by the vice of nepotism, bias or
                       mala fides."

6.6. In Suvendu Mohanty Vrs. State of Odisha, 2015 SCC
     OnLine Ori 267, it has been observed as follows:

     "9.   With regard to the regularization of the services of
           the petitioners, a mention has been made in
           Annexure-4 that the petitioners being irregular
           recruits, their regularization is not permissible under
           the State Government Rules. But this condition made
           in the restructuring order in Annexure-4 so far as it
           relates to the petitioners cannot be applicable in
           view of the fact that the petitioners have been
           appointed against regular vacancies available in the
           regular scale of pay admissible to the post. But in
           view of their continued service for more than 10
           years, their cases are covered by the ratio of the
           judgment of the apex Court in Secretary, State of
           Karnataka Vrs. Umadevi, (2006) 4 SCC 1 = AIR
           2006 SC 1806, wherein the apex Court has held that
           the appointments made against temporary or ad-hoc
           basis are not to be regularized. In paragraph 53 of
           the said judgment, it is provided that irregular
           appointment of duly qualified persons against

W.P.(C) No.24545 of 2021                              Page 38 of 82
            sanctioned posts, who have worked for 10
           years or more can be considered on merits and
           steps to be taken as one time measure to
           regularize them. In Paragraph 53 of the said
           judgment, the apex Court has held as follows:

           '53. One aspect needs to be clarified. There may be
                cases where irregular appointments (not illegal
                appointments)      as     explained    in    S.V.
                Narayanappa, R.N. Nanjundappa and B.N.
                Nagarajan and referred to in para 15 above, of
                duly qualified persons in duly sanctioned
                vacant posts might have been made and the
                employees have continued to work for ten
                years or more but without the intervention of
                orders of the courts or of tribunals. The
                question of regularisation of the services of
                such employees may have to be considered on
                merits in the light of the principles settled by
                this Court in the cases above referred to and in
                the light of this judgment. In that context, the
                Union of India, the State Governments and
                their instrumentalities should take steps to
                regularise as a one-time measure, the services
                of such irregularly appointed, who have
                worked for ten years or more in duly
                sanctioned posts but not under cover of orders
                of the courts or of tribunals and should further
                ensure     that    regular    recruitments    are
                undertaken to fill those vacant sanctioned
                posts that require to be filled up, in cases
                where temporary employees or daily wagers
                are being now employed. The process must be
                set in motion within six months from this date.
                We also clarify that regularisation, if any
                already made, but not sub judice, need not be

W.P.(C) No.24545 of 2021                             Page 39 of 82
                  reopened based on this judgment, but there
                 should be no further by-passing of the
                 constitutional requirement and regularising or
                 making permanent, those not duly appointed
                 as per the constitutional scheme.'

     10.   The object behind the exception carved out in this
           case was to permit regularization of such
           appointments, which are irregular but not illegal,
           and to ensure security of employment of those
           persons who served the State Government and their
           instrumentalities for more than ten years. Similar
           question came up for consideration before the apex
           Court in Civil Appeal No. 2835 of 2015 (arising out of
           SLP (Civil) No. 20169 of 2013 disposed of on
           13.3.2015 [Amarkant Rai Vrs. State of Bihar, (2015)
           8 SCC 265]. In paragraphs 12 and 13, the apex
           Court has held as follows:

           '12. Elaborating upon the principles laid down in
                Umadevi's case (supra) and explaining the
                difference between irregular and illegal
                appointments in State of Karnataka Vrs. M.L.
                Kesari, (2010) 9 SCC 247, this Court held as
                under:

                 '7.   It is evident from the above that there is
                       an exception to the general principles
                       against "regularisation" enunciated in
                       Umadevi (3), if the following conditions
                       are fulfilled:

                       (i)   The employee concerned should
                             have worked for 10 years or more in
                             duly sanctioned post without the
                             benefit or protection of the interim
                             order of any court or tribunal. In

W.P.(C) No.24545 of 2021                             Page 40 of 82
                               other words, the State Government
                              or its instrumentality should have
                              employed      the     employee     and
                              continued him in service voluntarily
                              and continuously for more than ten
                              years.
                       (ii)   The appointment of such employee
                              should not be illegal, even if
                              irregular. Where the appointments
                              are not made or continued against
                              sanctioned posts or where the
                              persons appointed do not possess
                              the        prescribed         minimum
                              qualifications, the appointments will
                              be considered to be illegal. But
                              where the person employed
                              possessed         the      prescribed
                              qualifications and was working
                              against sanctioned posts, but
                              had     been     selected     without
                              undergoing the process of open
                              competitive        selection,     such
                              appointments are considered to
                              be irregular.'

           13.   Applying the ratio of Umadevi's case, this Court
                 in Nihal Singh Vrs. State of Punjab, (2013) 14
                 SCC 65 directed the absorption of the Special
                 Police Officers in the services of the State of
                 Punjab holding as under:

                 '35. Therefore, it is clear that the
                      existence of the need for creation of
                      the posts is a relevant factor with
                      reference to which the executive
                      government is required to take
                      rational decision based on relevant
W.P.(C) No.24545 of 2021                               Page 41 of 82
                        consideration. In our opinion, when
                       the facts such as the ones obtaining
                       in the instant case demonstrate that
                       there is need for the creation of
                       posts, the failure of the executive
                       government to apply its mind and
                       take a decision to create posts or
                       stop extracting work from persons
                       such as the appellants herein for
                       decades together itself would be
                       arbitrary action (inaction) on the part
                       of the State.

                 36.   The other factor which the State is
                       required to keep in mind while creating or
                       abolishing     posts    is    the    financial
                       implications involved in such a decision.
                       The creation of posts necessarily means
                       additional financial burden on the
                       exchequer of the State. Depending upon
                       the priorities of the State, the allocation of
                       the finances is no doubt exclusively
                       within the domain of the legislature.
                       However in the instant case creation of
                       new posts would not create any
                       additional financial burden to the State as
                       the various banks at whose disposal the
                       services of each of the appellants is made
                       available have agreed to bear the burden.
                       If absorbing the appellants into the
                       services of the State and providing
                       benefits on a par with the police officers
                       of similar rank employed by the State
                       results in further financial commitment it
                       is always open for the State to demand
                       the banks to meet such additional

W.P.(C) No.24545 of 2021                                Page 42 of 82
                        burden. Apparently no such demand has
                       ever been made by the State. The result
                       is-- the various banks which avail the
                       services of these appellants enjoy the
                       supply of cheap labour over a period of
                       decades. It is also pertinent to notice that
                       these banks are public sector banks.'***"

6.7. Reference can also be had to             Amarendra Kumar
     Mohapatra Vrs. State of Odisha, (2014) 4 SCC 583 = AIR
     2014 SC 1716; Subrata Narayan Das Vrs. State of
     Odisha, W.P.(C) No.18659 of 2016, vide Judgment dated
     12.07.2022.

6.8. In the case of Union of India Vrs. Central Administrative
     Tribunal, (2019) 4 SCC 290 the following is the
     observation:

     "25. The Court noted in the above judgment that if a strict
          and literal interpretation was given to the decision in
          Umadevi, no employee from the State of Jharkhand
          appointed on an irregular basis could ever be
          regularized as the State was formed on 15
          November 2000 and the cut-off date had been fixed
          as 10 April 2006. The intent of the Court was to
          grant similarly-placed employees who had put the
          requisite years of service as mandated by Umadevi,
          the benefit of regularization. The Court thus held
          that the Jharkhand Sarkar ke Adhinasth Aniyamit
          Rup se Niyukt Ewam Karyarat Karmiyo ki Sewa
          Niyamitikaran        Niyamawali,       2015        ('the
          Regularisation Rules') must be interpreted in a
          pragmatic manner and employees of the State who
          had completed 10 years of service on the date of
          promulgation of the rules, ought to be regularized. In
W.P.(C) No.24545 of 2021                               Page 43 of 82
            doing so, the Court ensured that employees in the
           State of Jharkhand who had completed the same
           years of service as employees from other States, are
           granted parity in terms of regularization. The spirit
           of non-discrimination and equity runs through the
           decisions in Umadevi [(2006) 4 SCC 1], ML Kesari
           [(2010) 9 SCC 247] and Narendra Kumar Tiwari
           [(2018) 8 SCC 238].

     26.   In this background, the issue which now arises
           before this Court is in regard to the effective direction
           which would govern the present case. The High
           Court has directed the Union of India to absorb the
           casual workmen, if it is not possible at the Institute
           in question, then in any other establishment. The
           latter part of the direction, as we have already
           noted, cannot be sustained. Equally, in our opinion,
           the authorities cannot be heard to throw their hands
           in despair by submitting that there are no vacancies
           and that it had already regularized such of the
           persons in the seniority list, who reported for work.
           The Tribunal has entered a finding of fact that this
           defence is clearly not borne out of the record.
           Accordingly, we are of the view that having decided
           to implement the decision of the Tribunal, which was
           affirmed by the High Court, the Union of India must
           follow a rational principle and abide strictly by the
           seniority list in proceeding to regularize the workmen
           concerned. Accordingly, we direct that the case for
           regularization shall be considered strictly in
           accordance with the seniority list in pursuance of the
           directions which were issued by the Tribunal and
           confirmed by the High Court and such of the
           persons, who are available for regularization on the
           basis of vacancies existing at present, shall be
           considered in accordance with law. The Tribunal has

W.P.(C) No.24545 of 2021                               Page 44 of 82
            denied back-wages but has ordered a notional
           fixation of pay and allowances. While affirming that
           direction, we also direct that persons who have
           crossed the age of superannuation will be entitled to
           the computation and payment of their retiral dues on
           that basis. This exercise shall be carried out within a
           period of three months from the receipt of a copy of
           the judgment. If it becomes necessary to grant age
           relaxation to the concerned workmen, the Appellants
           shall do so."

6.9. In Vibhuti Shankar Pandey Vrs. State of Madhya
     Pradesh, 2023 LiveLaw (SC) 91 = (2023) 3 SCC 639, it
     has been stated as follows:

     "*** The Division Bench rightly held that the learned
     Single Judge has not followed the principle of law as
     given by this Court in Secretary, State of Karnataka and
     Others Vrs. Umadevi and Others, (2006) 4 SCC 1, as
     initial appointment must be done by the competent
     authority and there must be a sanctioned post on
     which the daily rated employee must be working.
     ***"

6.10. It may be apt to refer to Ranjeet Kumar Das Vrs. State of
     Odisha, 2018 (I) ILR-CUT 695, wherein relevant portion of
     the Judgment runs as follows:

     "7.   Before delving into the niceties of the order passed
           by the tribunal, this Court deems it proper to
           examine the claims of the petitioner on the basis of
           the factual matrix available on record itself. On the
           basis of the pleadings available before this Court, no
           doubt the petitioner had approached the tribunal
           seeking      regularization    of    his     services.
           Regularization in service law connotes official
W.P.(C) No.24545 of 2021                              Page 45 of 82
            formalisation of an appointment, which was
           made on temporary or ad hoc or stop gap or
           casual basis or the like, in deviation from the
           normal      rules    of  applicable     norms      of
           appointment. Such formalisation makes the
           appointment regular. The ordinary meaning of
           regularisation is "to make regular" according to The
           Shorter Oxford English Dictionary, 3rd Edition, and
           according to Black's Law Dictionary, 6th Edition, the
           word "regular" means:

           'Conformable to law. Steady or uniform in course,
           practice, or occurrence; not subject to unexplained or
           irrational variation. Usual, customary, normal or
           general. Gerald Vrs. American Cas. Co of Reading,
           Pa., D.C.N.C., 249 F, Supp. 355, 357. Made
           according to rule, duly authorised, formed after
           uniform type; built or arranged according to
           established plan, law, or principle. Antonym of
           "casual" or "occasional," Palle Vrs. Industrial
           Commission, 79 Utah 47, 7 P. 2d. 248, 290.'

     8.    The above being the meaning of "regular", as per the
           common parlance given in dictionary, in B.N.
           Nagarajan, Vrs. State of Karnataka, AIR 1979 SC
           1676 = (1979) 4 SCC 507, the apex Court held that
           the effect of such regularization would depend on
           the object or purpose for which the regularization is
           made or the stage at which it is made. Once
           regularized, the procedural infirmities which
           attended the appointment are cured. Regularization,
           however, does not necessarily connote permanence.

     9.    The word 'regular' or 'regularisation' do not
           connote permanence and cannot be construed
           so as to convey an idea of the nature of tenure
           of appointments. They are terms calculated to

W.P.(C) No.24545 of 2021                             Page 46 of 82
            condone any procedural irregularities and are
           meant to cure only such defects as are
           attributable to methodology followed in
           making the appointments. Relying on the
           Judgments of the apex Court in B.N. Nagarajan Vrs.
           State of Karnataka, AIR 1979 SC 1676 = (1979) 4
           SCC 507, the Constitution Bench of the apex Court in
           State of Karnataka Vrs. Umadevi (3), (2006) 4 SCC 1
           has also taken the same view, which has also been
           followed by the apex Court in Hindustan Petroleum
           Corpn. Ltd. Vrs. Ashok Ranghba Ambre, (2008) 2
           SCC 717 and also in Hindustan Aeronautics Ltd.
           Vrs. Dan Bahadur Singh, (2007) 6 SCC 207.

     10.   Temporary or ad hoc or stop gap or casual basis or
           the like appointments are made for various reasons.
           An emergent situation might make it necessary to
           make such appointments. Since the adoption of the
           normal method of regular recruitment might involve
           considerable delay regulating in failure to tackle the
           emergency. Sometimes such appointments were
           to be made because although extra hands are
           required to meet the workload, there are no
           sanctioned posts against which any regular
           recruitment could be made. In fact in the case
           of ad hoc or casual appointees, the
           appointments, are in the majority of cases, not
           against sanctioned posts and the appointments
           are made because of the necessity of workload
           and the constraints of sanctioning such post
           (mainly     on     financial    consideration)       on
           permanent basis. Needless to say that filling up
           vacancies     against      sanctioned     posts      by
           regularisation is against the constitutional provisions
           of equality of opportunity in the matter of public
           employment violating Articles 14 and 16 of the

W.P.(C) No.24545 of 2021                              Page 47 of 82
            Constitution by not making the offer of employment
           to the world at large and allowing all eligible
           candidates equality of opportunity to be considered
           on merits. If that be so, considering the emergent
           necessity of filling up of vacancies and allowing the
           petitioner to continue for a quite long period, even if
           with one day break in service, cannot be stated to be
           a reasonable one, rather, this is an unfair and
           unreasonable action of the authority concerned.

     ***

     12.   In view of above constitutional philosophy, whether
           Courts can remain as mute spectator, is a matter to
           be considered to achieve the constitutional goal in
           proper perspective. But all these questions had come
           up for consideration and decided by the Constitution
           Bench of the apex Court in Umadevi (3) mentioned
           supra. The factual matrix of the case in Umadevi (3)
           arose for consideration from a judgment of
           Karnataka High Court. In some of the cases, the
           Karnataka High Court rejected the claims of
           persons, who had been temporarily engaged as
           daily wagers but were continued for more than 10
           years in the Commercial Taxes Department of the
           State of Karnataka for regularization as permanent
           employees and their entitlement to all the benefits of
           regular employees. Another set of civil appeals arose
           from the order passed by the same High Court on a
           writ petition challenging the order of the government
           directing cancellation of appointments of all casual
           workers/daily rated workers and seeking a further
           direction for the regularization of all such daily wage
           earners engaged by the State or local bodies. These
           claims were rejected by the Division Bench of the
           Karnataka High Court on appeal from the judgment
           of the learned Single Judge. The reason for the
W.P.(C) No.24545 of 2021                              Page 48 of 82
            mater being considered by the Constitution Bench
           arose because of two earlier orders of reference
           made by a Bench of two-Judge and subsequently by
           a Bench of three-Judge- Secretary, State of
           Karnataka Vrs. Umadevi (1) (2004) 7 SCC 132, and
           Secretary, State of Karnataka Vrs. Umadevi (2)
           (2006) 4 SCC 44, respectively, as they noticed the
           conflicting opinions expressed by the earlier 3 Bench
           judgments in relation to regularization."

6.11. In Patitapaban Dutta Dash Vrs. State of Odisha, W.P.(C)
     No. 19951 of 2020, vide Judgment dated 09.09.2021, the
     Single Bench of this Court has made the following
     observation:

     "8.   It is worthwhile to mention here that the Court comes
           into picture only to ensure observance of
           fundamental rights, and to ensure the rule of law
           and to see that the executive acts fairly and gives a
           fair ideal to its employees consistent with
           requirements of Articles 14 and 16 of the
           Constitution, and that the authority should not
           exploit its employees nor should it seek to take
           advantage of the helplessness and misery of either
           the unemployed persons or the employees, as the
           case may be. For this very reason, it is held that a
           person should not be kept in contractual, temporary
           or ad hoc status for a long period. Where a
           contractual, temporary or ad hoc appointment is
           continued for long, the Court presumes that there is
           need of a regular post and accordingly directs for
           regularization. While issuing direction for
           regularization, the Court must first ascertain
           the relevant fact, and must be cognizant of the
           several situations and eventualities that may

W.P.(C) No.24545 of 2021                            Page 49 of 82
            arise on account of such direction. If for any
           reason, a contractual, ad hoc or temporary
           employee is continued for a fairly long spell,
           the authorities must consider his case for
           regularization, provided he is eligible and
           qualified according to rules and his service
           record is satisfactory and his appointment
           does not run counter to the reservation policy
           of the State. Even though a casual labourer is
           continued for a fairly long spell, say two or three
           years, a presumption may arise that there is regular
           need for his service. In such a situation, it becomes
           obligatory for the concerned authority to examine the
           feasibility of his regularization. While doing so, the
           authorities ought to adopt a positive approach
           coupled with empathy for the person."

6.12. Aforesaid Judgment rendered by the Single Judge of this
     Court in Patitapaban Dutta Dash (supra) got the seal of
     approval of this Court being carried in appeal before the
     Division Bench bearing W.A. No. 777 of 2021, which
     came to be disposed of vide Judgment dated 12.04.2023
     [see, (2023) (I) ILR-CUT 906]. While directing the State of
     Odisha to implement the direction of the Single Judge
     "in letter and spirit", this Court in the ultimate held as
     follows:

     "44. Going by the above legal position, in the present
          cases, at the highest, the respondents could be
          considered to be 'irregularly' appointed and
          therefore would, even on the touchstone of Umadevi
          (supra), be eligible for regularization. The law in M.L.
          Kesari (supra), has been reiterated in Amarkant Rai
          Vrs. State of Bihar, (2015) 8 SCC 265, Sheo Narain
W.P.(C) No.24545 of 2021                              Page 50 of 82
            Nagar Vrs. State of U.P., (2018) 13 SCC 432 = AIR
           2018 SC 233 and Rajnish Kumar Mishra Vrs. State
           of U.P., (2019) 17 SCC 648."

6.13. Noticing the Judgment of the Hon'ble Supreme Court in
     the case of Secretary, State of Karnataka and Others Vrs.
     Umadevi (3), (2006) 4 SCC 1, in Niranjan Nayak Vrs.
     State of Odisha & Others, 2023 (I) OLR 407 the
     observation of this Court runs as follows:

     "12. Similarly, in the case of Amarendra Kumar
          Mahapatra and Others Vrs. State of Odisha and
          Others, (2014) 4 SCC 583 = AIR 2014 SC 1716, the
          Supreme Court was of the opinion that the
          appellants were entitled to regularization in
          service having regard to the fact that they have
          rendered long years of service on ad hoc basis.

     13.   In the case at hand, it can be ascertained that the
           petitioner was appointed against a substantive
           vacant post and he had been discharging his duties
           in the said post since 1993. The appointment was
           made on an ad hoc basis and was extended from
           time to time. Since the petitioner was appointed
           against substantive vacancy and the post was
           sanctioned by higher authorities, the petitioner
           should have been extended the benefit of
           regulatisation like other similarly situated
           persons."

Analysis and discussions:

7.   As per data regarding each of the petitioners enumerated
     in    tabular   form   in   the   impugned   Order   dated
     07.08.2021, the Commissioner of Commercial Tax &

W.P.(C) No.24545 of 2021                            Page 51 of 82
      Goods and Services Tax, Odisha is candid in supporting
     the case of the petitioners that they participated in the
     interview        conducted      by      the      Selection
     Committee/Commercial Tax & Goods and Services Tax
     Organisation pursuant to advertisement published in
     the Office Notice Board. Such course being followed by
     the said Organisation with the consent/knowledge of the
     Commissioner of Commercial Tax & Goods and Services
     Tax, Odisha, at this distance of time he cannot be
     allowed to be heard that he or his subordinates
     committed mistake while engaging the petitioners as
     drivers and throughout these years since 2008 his office
     and his subordinate office utilised the services of the
     drivers for the purpose of departmental works.

7.1. It is also transpired from the said data given in the
     tabular form that the petitioners faced process of
     selection by appearing at the interview conducted by the
     Selection Committee. Therefore, there can be no denial
     that recruitment process was followed in absence of
     appropriate rules put in place at that relevant period.

7.2. At paragraph 5(b) of the counter affidavit filed by the
     opposite    parties   through   Joint   Commissioner      of
     Commercial Tax & Goods and Services Tax, it has been
     admitted by stating thus:

     "The petitioners were appointed as contractual drivers
     against the post created/sanctioned by the Government.
     The petitioners 1, 3 to 8 and 10 to 11 were selected for
W.P.(C) No.24545 of 2021                            Page 52 of 82
      contractual appointment by Selection Committee
     constituted at the level of their respective
     appointing authorities through advertisement in
     Office Notice Board followed by interview which was
     not the appropriate procedure for recruitment to the
     post of Driver. The petitioner No.2 was selected and
     appointed by the the Joint Commissioner of Commercial
     Tax, Sambalpur Range and the petitioner No.9 was
     appointed by the Commissioner of Commercial Taxes,
     Odisha on consideration of their applications."

7.3. It is queer to notice that when the engagements of
     drivers ranging from 2008 to 2013 were being made with
     the knowledge and approval of the Commissioner of
     Commercial Tax & Goods and Service Tax, Odisha,
     Cuttack, he could dispute his own method and manner
     of selection process.

7.4. The basic ground as is apparent from the impugned
     Order dated 07.08.2021 seems to be that the eligibility
     criteria specified in General Administration Department
     Notification No.26108/Gen., dated 17.09.2013 read with
     No.1066/Gen, dated 16.01.2014 was not satisfied for
     the   purpose     of   consideration   of   regularization   of
     contractual appointments on completion of six years of
     satisfactory contractual service.

7.5. For ready reference both the Resolutions are reproduced
     hereunder:

              "GAD-SC-RULES-0009-2013--26108/Gen
                      Government of Odisha

W.P.(C) No.24545 of 2021                               Page 53 of 82
                 General Administration Department
                               ***
                          RESOLUTION
           Bhubaneswar dated the 17th September, 2013.

     SUB: Regular appointment of existing contractual Group C
          and Group D employees who are not holding any
          post in contravention of any statutory Recruitment
          Rules made under the proviso to Article 309 of the
          Constitution of India or any executive instruction in
          absence of such rules.

     The policy regarding regular appointment of following
     categories of contractual Group 'C' and Group 'D'
     employees appointed under the State Government was
     under active consideration of Government for some time
     past. Contractual appointments/engagements made
     against contractual posts created with the concurrence of
     Finance Department on abolition of the corresponding
     regular posts or contractual appointments/engagements
     made against contractual posts created with the
     concurrence of Finance Department without abolition of
     any corresponding regular post in case of new offices or
     for strengthening of the existing offices/services, following
     the     recruitment   procedure      prescribed     for   the
     corresponding regular posts and the principle of
     reservation of Posts and services for different categories
     of persons decided by the state Government from time to
     time.

     Government after careful consideration         and in
     supersession of the Resolutions/Orders/Instructions
     issued by different Departments of Government to that
     effect; except as respects things done or omitted to be
     done before such supersession, have been pleased to
     decide as follows:


W.P.(C) No.24545 of 2021                              Page 54 of 82
      1.    Regular Appointment.--

     (1)   A gradation list of such contractual employees shall
           be prepared by the Appointing Authority on the basis
           of their date of appointment. In case, the dates of
           appointment of two or more employees are the same
           their inter-se position may be decided on the basis of
           their date of birth, taking the elder as senior.

     (2)   Regular appointment of the above categories of
           contractual employees shall be made on the date of
           completion of six years of service or from the date of
           publication of this Resolution, whichever is later, in
           the order in which their names appear in the
           gradation list prepared under para 1. The period of
           six years shall be counted from the date of
           contractual appointment prior to publication of this
           Resolution.

     (3)   Consequent upon regular appointment under the
           contractual post, if any, shall get re-converted to
           regular sanctioned post.

     (4)   In case the person concerned has crossed the upper
           age limit for entry into Government service on the
           date     of   contractual   appointment    for  the
           corresponding regular post, the appointing authority
           shall allow relaxation of upper age limit.

     2.    Conditions of Service on Regular Appointment.--

     (1)   Regular Appointments: On the date of satisfactory
           completion of six years of contractual service or from
           the date of publication of this Resolution, whichever
           is later, they shall be deemed to have been regularly
           appointed. A formal order of regular appointment
           shall be issued by the appointing authority.


W.P.(C) No.24545 of 2021                             Page 55 of 82
      (2)   Pay and other benefits: On regular appointment they
           shall be entitled to draw the time scale of pay plus
           Grade Pay with DA and other allowances as
           admissible in the corresponding pay band.

     (3)   Other conditions of service:

           (a)   The other conditions of service shall be such as
                 has been provided in the relevant recruitment
                 rules.

           (b)   The conditions of service in regard to matters
                 not covered by this Resolution shall be the
                 same as are or as may from time to time be
                 prescribed by the State Government.

     3.    Interpretation.--

           If any question arises relating to the interpretation of
           this Resolution, it shall be referred to the State
           Government whose decision thereon shall be final.

     4.    This has been concurred in by Finance Department
           and Law Department vide their UOR No.2909-ACSF,
           Dated 09.07.2013 and UOR No.1687/L., Dated
           19.07.2013 respectively.

     ORDER:

Ordered that the Resolution be published in the extraordinary issue of the Odisha Gazette. Ordered also that copies of the Resolution be forwarded to all Departments of Government / all Heads of Departments/all Collectors / Registrar, Odisha High Court / Registrar, Odisha Administrative Tribunal Special Secretary, Odisha Public Service Commission / Secretary, Odisha Staff Selection Commission/ Secretary, Odisha Sub-ordinate Staff Selection Commission, Bhubaneswar.

W.P.(C) No.24545 of 2021 Page 56 of 82

By Order of the Governor NITEN CHANDRA Special Secretary to Government"

*** *** *** [No. 1066-GAD-SC-RULES-0009/2013/Gen.] General Administration Department RESOLUTION The 16th January, 2014 Sub: Regular Appointment of existing Contractual Group C and Group-D employees who are not holding any post in contravention of any statutory Recruitment Rules made under the proviso to Article 309 of the Constitution of India or any executive instruction in absence of such rules.
1. As per General Administration Department Resolution No. 26108/Gen., Dated the 17th September, 2013, the following are the mandatory eligibility conditionalities for regularlzation of contractual appointees/engagements.
(i) Contractual appointments/engagements must have been made against contractual posts created with the concurrence of Finance Department on abolition of the corresponding regular posts or contractual posts created with the concurrence of Finance Department without abolition of any corresponding regular post in case of new offices or for strengthening of the existing offices/services,
(ii) Such Contractual appointments/engagements must have been made following the recruitment W.P.(C) No.24545 of 2021 Page 57 of 82 procedure prescribed for the corresponding regular posts, and
(iii) Principle of reservation of Posts must have been followed in case of such Contractual appointments/engagements.

In other words, no contractual appointee shall be eligible for regular appointment as per the aforesaid Resolution unless the mandatory eligibility conditionalities described above are fulfilled.

2. A part from the contractual employees fulfilling the conditionalities elucidated in Para. 1 above, there are other categories of contractual employees engaged with or without creation of posts with the concurrence of Finance Department, without following the relevant recruitment and reservation Rules. There are also contractual employees engaged on out sourcing basis through service providing agencies. These contractual employees are not eligible for regularization as per the aforesaid Resolution.

3. In order to prevent misuse of the aforesaid Resolution, it is felt necessary to put appropriate mechanism in place to ensure that the necessary conditionalities as mentioned in Para. 1 are met.

4. Government, therefore, after careful consideration have been pleased to decide in the following manner.

(a) Proposal for regularization of contractual appointees/engagements as per the aforesaid Resolution shall be considered and approved by a High Power Committee to be constituted W.P.(C) No.24545 of 2021 Page 58 of 82 under the Chairmanship of the Secretary of the relevant Department in which the concerned Head of Department and FA/AFA of the Department shall be Members.
(b) In case the matter pertains to Administrative Department, then the High Power Committee shall be constituted under the Chairmanship of the Secretary of the Department with Special Secretary/Additional Secretary in-charge of the office establishment and FA/AFA of the Department as Members.
(c) While considering the cases of regularization, High Power Committee shall at the outset ensure that the concerned appointments fulfil the mandatory eligibility conditionalities as elucidated in Para. 1 above and thereafter consider the case on the basis of the stipulations contained under the heading 'Regular Appointments' of the General Administration Department Resolution No.26108/Gen, Dated the 17th September, 2013.

5. This Resolution has been issued with the advice of Finance Department communicated to General Administration Department vide their DOR No.5660- ACSF, dated the 19th December, 2013.

Order: Ordered that the Resolution be published In the Extraordinary Issue of the Odisha Gazette. Ordered also that copies of the Resolution be forwarded to all departments of Government/ all Heads of Departments/all Collectors/ Registrar, Odisha High Court/Registrar, Odisha Administrative Tribunal/Special W.P.(C) No.24545 of 2021 Page 59 of 82 Secretary, Odisha Public Service Commission/Secretary. Odisha Staff Selection Commission/Secretary, Odisha Sub-ordinate Staff Selection Commission. Bhubaneswar.

By Order of the Governor NITEN CHANDRA Special Secretary to Government"

7.6. From the aforesaid Resolutions, it is crystal clear that in order to consider regularization of contractual appointees/engagements, besides such contractual posts are created with the concurrence of the Finance Department, recruitment procedure prescribed for the corresponding regular posts and principles of reservation of posts were required to be followed.
7.7. In the present cases of the petitioners, there is no cavil that the posts were created with sanction of the Government and the Finance Department concurred for the same. Besides this, the authorities at the Commercial Tax & Goods and Services Tax Organisation were well aware of the recruitment procedure, yet they, as employers, have with eyes open put the advertisement in the Office Notice Board and the Selection Committee selected the drivers and appointment/engagement letters were issued in their favour. There is no dispute about unblemished service rendered by the petitioners and it is also undeniable that the authorities at the Commercial Tax & Goods and Services Tax Organisation have been utilising their services throughout these W.P.(C) No.24545 of 2021 Page 60 of 82 years, since 2008-2013 till date without any complaint from any quarter.
7.8. The objection as to adherence to the principles contained in the ORV Act, it is the employer, namely the Commissioner Commercial Tax & Goods and Services Tax, who happens to be author of the impugned order, was required to have kept in mind the necessity of compliance of such reservation policy. After engaging the drivers on contractual basis, which is stated to have been renewed annually since their engagement till date, when the regularization of service fell for consideration, the very authority could not be allowed to shun his responsibility by saying that at the relevant point of engagement these criteria were not followed.
7.9. Nonetheless, these criteria stipulated in the aforesaid Resolutions have come to be published much after the engagement of these petitioners-drivers. Furthermore, notwithstanding such Resolutions having come to exist in the year 2013 and 2014, till date these petitioners- drivers have been given extensions and there is no objection as to discharge of duties. It is manifest from the data provided by the Commercial Tax & Goods and Services Tax Organisation in the counter affidavit referred to above that the petitioners have completed six years of satisfactory service and by now more than 10 years.
W.P.(C) No.24545 of 2021 Page 61 of 82
7.10. These petitioners cannot be kept on the tenterhooks of their employment for years together, by brushing aside and discarding their hopes and expectations for indefinite future with unresponsive indifference. This is nothing but a form of exploitation of the employees by not giving them the benefits of regularisation and by placing the Sword of Damocles over their head.
7.11. It is fact admitted by the Commercial Tax & Goods and Services Tax Organisation that the engagements of the petitioners against vacant sanctioned posts were made after the Selection Committee upon interview selected them in connection with advertisement published on the Office Notice Board. In view of State of Jammu and Kashmir Vrs. District Bar Association, Bandipora, MANU/SC/1566/2016 = (2017) 3 SCC 410; and Amarendra Kumar Mohapatra Vrs. State of Odisha, (2014) 4 SCC 583 = AIR 2014 SC 1716 wherein it has been clearly laid down that in order to ascertain whether an appointment is irregular or illegal, the Court would have to enquire as to whether the appointment process adopted was tainted by the vice of non-adherence to an essential prerequisite or is liable to be faulted on account of the lack of a fair process of recruitment. It has already been noticed in Umadevi's case, (2006) 4 SCC 1, which was further explained in State of Karnataka Vrs. M.L. Kesari, (2010) 9 SCC 247, that the W.P.(C) No.24545 of 2021 Page 62 of 82 "regularisation" in service can be permissible if the following conditions are fulfilled:
i. The employee concerned should have worked for 10 years or more in duly sanctioned post without the benefit or protection of the interim order of any Court or Tribunal.
ii. In other words, the State Government or its instrumentality should have employed the employee and continued him in service voluntarily and continuously for more than ten years.
7.12. It is manifest from record that by now the petitioners have completed more than 10 years of service as per Umadevi (3), (2006) 4 SCC 1 [although the Government has accepted six years of satisfactory service for regularization in terms of Resolution dated 17.09.2013 read with Resolution dated 16.01.2014] and the authorities of the Commercial Tax & Goods and Services Tax Organisation including the Commissioner of Commercial Tax & Goods and Services Tax, Odisha employed the petitioners and extended their terms in service voluntarily and continuously for more than ten years.
7.13. In view of discussions made supra as regards legal position, the appointment/engagement of the petitioners should not be illegal, even if irregular. It is trite that where the appointments are not made or continued W.P.(C) No.24545 of 2021 Page 63 of 82 against sanctioned posts or where the persons appointed do not possess the prescribed minimum qualifications, the appointments will be considered to be illegal. But in the instant case, as there is no complaint with respect to possession of the prescribed qualifications and the petitioners have been working against sanctioned posts, and have been selected by undergoing the process of selection, such appointments could neither be said to be illegal nor irregular.
7.14. Noteworthy to refer to the Order dated 06.12.2021 passed in W.A. No.231 of 2016 [Vice Chairman, State Council for Technical Education & Vocational Training, Odisha] and batch, wherein it has been observed as follows:
"In each of these appeals, the respondent has worked as contractual watchman for over ten years. It is also stated in the counter affidavit filed in the writ petition in paragraph 13 by the present appellants that there were in fact five vacancies in sanctioned posts of watchman. The only distinction sought to be made is that for benefiting by the decision in Secretary, State of Karnataka Vrs. Umadevi (3), (2006) 4 SCC 1, their appointments had to be merely 'irregular' and not 'illegal'.
The fact remains that the respondents have been working continuously as watchmen. It is not the case of the appellant that they are not qualified to be employed as watchman. Given the fact that the respondents have worked as watchmen on contract basis for over ten years, it is obvious that the appellant requires their services. In the circumstances, this Court is not inclined to interfere W.P.(C) No.24545 of 2021 Page 64 of 82 with the impugned order of the learned Single Judge requiring the appellants to consider the cases of the respondents for regularization.
The appeals are dismissed."

7.15. Following observation in Order dated 10.05.2018 of this Court in State of Odisha Vrs. Jatin Kumar Das, W.P.(C) 6661 of 2018 [S.L.P.(C) No.18642 of 2018 against said Order got dismissed by the Supreme Court on 06.08.2018] is noteworthy:

"However, while parting with the order, we may note that whatever may be the mode of engagement/appointment, there is concurrence of the Finance Department and the employees in question were engaged in different Departments of the Government and rendered their services uninterruptedly. Besides that, mode of engagement adopted and selection process followed was consciously adopted and law prevalent at the relevant time for engagement of contractual employees was scrupulously followed under the aegis of Government functionaries. But, surprisingly, after utilizing their services for more than a decade, when question of bringing them under regular establishment arises, they (employees) are pushed to a corner. Government functionaries in a welfare State should refrain from adopting hire and fire policy. The action taken amounts to gambling with the career of the employees, some of whom might have been overaged to compete for employment."

7.16. So long as the Commercial Tax & Goods and Services Tax Organisation does not furnish any material on record to show that the exercise of selection process was undertaken without administrative exigencies and the W.P.(C) No.24545 of 2021 Page 65 of 82 process of selection is tainted with the vice of nepotism, bias or mala fides, there can be no gainsaying that the petitioners are liable to be regularised.

8. Though the aspect of adherence to the provisions of the ORV Act, 1975 has been referred to above, it may be worthwhile to deal with said point by supplementing with the view expressed by the Hon'ble Supreme Court in this regard.

8.1. The stance of the Commissioner of Commercial Tax & Goods and Services Tax as reflected in his Order dated 07.08.2021 to refuse regularisation of service of the petitioners is liable to be interfered with inasmuch as the Hon'ble Supreme Court in such context has observed in the Order dated 21.11.2022 passed in S.L.P.(C) No.95 of 2019 as follows:

"Having heard learned counsel appearing for the petitioner and in the peculiar facts and circumstances of the case and considering the fact that the respondents herein/original applicants were continued since 2008 against the regular posts and completed six years of contractual service, they were entitled to the benefit of Resolution dated 17.09.2013. The submission made on behalf of the respondents that at the relevant time when they were appointed, the reservation was not followed and, therefore, they are not entitled to regularisation is concerned, the petitioner/State cannot be permitted to take such a stand after continuing them on contractual basis for approximately six years. No W.P.(C) No.24545 of 2021 Page 66 of 82 interference of this Court is called for. The Special Leave Petition stands dismissed.
Pending application(s), if any, shall stand disposed of."

8.2. In State of Odisha Vrs. Biswamitra Parida, W.A. No.822 of 2020, vide Order dated 10.02.2021 it has been observed by this Court as follows:

"In view of the Resolution dated 17.09.2013, since the respondents have already completed the required years of continuous service/engagement and posts were created pursuant to the direction of the learned Court, the appellants-opposite parties should not have engaged the respondents on contractual basis. Therefore, the appellants opposite parties should regularize the service of the respondents in accordance with the Resolution dated 17.09.2013 of the General Administration Department.
Considering the above facts, it is not disputed that similar questions on principles of ORV Act which were not followed earlier, series of writ petitions were disposed of which were confirmed by the Apex Court in SLP No.18642 of 2018 dated 06.08.2018 in the case of State of Odisha & Anr. Versus Jatin Kumar Das which arises out of Original Application No.2172(C) of 2015 and batch of cases. In the said Original Application, the learned Tribunal has already dealt with the said issue having not followed the Rules of the ORV Act at paragraph-8 of the judgment dated 17.05.2017 and Original Applications were disposed of by the Tribunal wherein the following specific finding was given:
'the ORV Posts and Services Act 1975 has no application to the posts to be filled up through contract in terms of Section-3(d) of the said Act. The respondents failed to W.P.(C) No.24545 of 2021 Page 67 of 82 produce any paper indicating the amendment of Section 3(d) of ORV Act, 1975 so also they could not able to produce the documents that there was any other statutory and mandatory provision overriding section 3(d) referred to above for application of the reservation principle while issuing contractual engagement/appointment in favour of the applicants during the year 2005.' However, pursuant to the direction of this Court to take instruction, learned Additional Government Advocate submitted that the Resolution dated 17.09.2013 passed by the General Administration Department for regularization of the DLR, daily wages employees shall be applicable in the case of present respondents.
In view of the above facts, all the writ petitions were disposed of confirming the order of Tribunal and the said orders of the writ petitions were confirmed by the apex Court in Special Leave Petition on the same issue. Rightly the learned Single Judge has directed the appellants- State authorities to regularize services of the Respondents petitioner in terms of the above facts and circumstances narrated in the above paragraphs. Therefore, we are not inclined to interfere with the impugned order dated 03.09.2020 passed by the learned Single Judge in W.P.(C) No.22112 of 2020. Accordingly, the Writ Appeal is dismissed."

8.3. Said matter was carried to the Hon'ble Supreme Court in S.L.P.(C) No.6851 of 2021 [State of Odisha Vrs. Biswamitra Parida] wherein the following Order was passed on 30.06.2021:

" We are not inclined to entertain the Special Leave Petitions under Article 136 of the Constitution.
W.P.(C) No.24545 of 2021 Page 68 of 82
2 The Special Leave Petitions are accordingly dismissed.
3 Pending application, if any, stands disposed of."

8.4. For another reason the ORV Act, 1975 has no application to the present context; for that the State Government has introduced amendment to Section 3 thereof by virtue of the Odisha Reservation of Vacancies in Posts and Services (for Scheduled Castes and Scheduled Tribes) Amendment Ordinance, 2023 [published in Odisha Gazette, Extraordinary No.1996, dated 19.08.2023], which has been given effect to "at once". Later said Ordinance has been promulgated as the Odisha Reservation of Vacancies in Posts and Services (for Scheduled Castes and Scheduled Tribes) Amendment Act, 2023 [published in Odisha Gazette, Extraordinary No.2543, dated 07.11.2023], which came into force with effect from 19.08.2023. Sub-section (2) of Section 3 as inserted by virtue of said amendment reads as, "Notwithstanding anything contained in sub-section (1), reservation shall apply to appointment made or to be made to all tenure posts or contractual posts or schematic posts which are to be regularized against the sanctioned posts." No ambiguity can possibly be entertained. Cursory glance at said amendment, which specifies the effective date as 19.08.2023 (prospective amendment), it is perceived that prior thereto the ORV Act, 1975, had W.P.(C) No.24545 of 2021 Page 69 of 82 no application to contractual posts for consideration of regularisation against the sanctioned posts.

8.5. In such view of the matter, the impugned Order of the Commissioner of Commercial Tax & Goods and Services Tax cannot be sustained inasmuch as non-adherence to the provisions of the ORV Act, 1975 has been taken as a factor to dispel the claim of the petitioners for regularization in service.

9. To contend that the ruling in the decision rendered in Patitapaban Dutta Dash (supra) [Single Bench as got confirmed in Division Bench] cannot be made applicable to the present fact-situation of the cases of the petitioners, it has been pointed out by the learned Additional Standing Counsel by way of written note that against the said decision of this Court, the Government of Odisha has moved the Hon'ble Supreme Court of India in S.L.P.(C) No.16949 of 2023 and batch, wherein following Order was passed on 14.08.2023:

"SLP(C) Nos. 16949/2023, 16945/2023 & 16825/2023 Issue notice, returnable on 11th September, 2023.
2. Mr. B.S. Tripathi, learned Advocate appearing on behalf of Mr. Siddharth Jain, Advocate-on-Record, on caveat, waives notice for the respondents.
3. Counter affidavit shall be filed within four weeks.
W.P.(C) No.24545 of 2021 Page 70 of 82
4. In the meantime, further proceedings in Contempt Petition, if filed, before the High Court alleging non- compliance of the impugned order shall remain stayed.
SLP(C) No. 17393/2023
Issue notice and tag with SLP(C) No. 16949/2023."

9.1. It appears from the above, the Judgment dated 12.04.2023 of Division Bench of this Court in Patitapaban Dutta Dash, W.A. No. 777 of 2021, (2023) (I) ILR-CUT 906 has not been stayed.

9.2. At this stage, reference to principle discussed in the case of Orissa Power Generation Corporation Ltd. Vrs. State of Odisha, AIR 2015 Ori 128 = 2015 (II) ILR-CUT 909 = 2015 SCC OnLine Ori 90 (paragraphs 47-54) may be relevant. In this case it has been observed as follows:

"47. Now let us see whether the decision of the High Court is of binding nature and if so to whom. Undoubtedly, there is no express provision in the Constitution like Article 141, in respect of the High Court, Tribunals within the jurisdiction of the High Court are bound to follow its judgment, but as the High Court has the power of superintendence over them under Articles 226 and 227 of the Constitution, the law declared by the High Court in the State is binding on them.
48. The honourable Supreme Court in the case of East India Commercial Co. Ltd., Calcutta Vrs. Collector of Customs, Calcutta AIR 1962 SC 1893, held as under:
W.P.(C) No.24545 of 2021 Page 71 of 82
'*** We, therefore, hold that the law declared by the highest court in the State is binding on authorities or Tribunals under its superintendence, and that they cannot ignore it. ***'
49. The honourable Supreme Court in the case of Sri Baradakanta Mishra Vrs. Bhimsen Dixit, (1973) 1 SCC 446, held as follows :
'15. The conduct of the appellant in not following the previous decision of the High Court is calculated to create confusion in the administration of law. It will undermine respect for law laid down by the High Court and impair the Constitutional authority of the High Court. His conduct is therefore comprehended by the principles underlying the law of contempt. The analogy of the inferior Court's disobedience to the specific order of a superior court also suggests that his conduct falls within the purview of the law of contempt. Just as the disobedience to a specific order of the Court undermines the authority and dignity of the court in a particular case, similarly the deliberate and mala fide conduct of not following the law laid down in the previous decision undermines the Constitutional authority and respect of the High Court. Indeed, while the former conduct has repercussions on an individual case and on a limited number of persons, the latter conduct has a much wider and more disastrous impact. It is calculated not only to undermine the Constitutional authority and respect of the High Court, generally, but is also W.P.(C) No.24545 of 2021 Page 72 of 82 likely to subvert the rule of law and engender harassing uncertainty and confusion in the administration of law.'
50. The honourable Supreme Court in the case of Union of India Vrs. Kamlakshi Finance Corporation Ltd.

AIR 1992 SC 711, in paragraph 6 has observed as follows:

'*** The High Court has, in our view, rightly criticized the conduct of the Assistant Collectors and the harassment to the assessee caused by the failure of these officers to give effect to the orders of authorities higher to them in the appellate hierarchy. It cannot be too vehemently emphasized that it is of utmost importance that, in disposing of the quasi- judicial issues before them, revenue officers are bound by the decisions of the appellate authorities. The order of the Appellate Collector is binding on the Assistant Collectors working within his jurisdiction and the order of the Tribunal is binding upon the Assistant Collectors and the Appellate Collectors who function under the jurisdiction of the Tribunal. The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The mere fact that the order of the appellate authority is not 'acceptable' to the Department-- in itself an objectionable phrase-- and is the subject-matter of an appeal can furnish no ground for not following it unless its operation has been suspended by a competent court. If this healthy rule is not followed, the result will only be undue harassment to assessees and chaos in administration of tax laws.' W.P.(C) No.24545 of 2021 Page 73 of 82
51. The honourable Supreme Court in the case of Sri Baradakanta Mishra (1973) 1 SCC 446 held that a subordinate court or Tribunal/Authority refusing to follow a High Court's decision where a petition for leave to appeal to Supreme Court against that High Court decision was pending would amount to deliberate disobedience and wilful disregard of the High Court and is contempt of Court. Therefore, in the case at hand the plea of the assessing authority with regard to not following the decision of this court on the ground of pendency of SLP before the honourable Supreme Court amounts to deliberate disobedience and wilful disregard of this Court.
52. In the case of K.N. Agrawal Vrs. Commissioner of Income-tax, (1991) 189 ITR 769 (All), while emphasizing the need of following judgments of the High Courts by the assessing officer, the Allahabad High Court has observed as under (pages 772 and 773 in 189 ITR) :
'*** Indeed, the orders of the Tribunal and the High Court are binding upon the assessing officer and since he acts in a quasi-judicial capacity, the discipline of such functioning demands that he should follow the decision of the Tribunal or the High Court, as the case may be. He cannot ignore it merely on the ground that the Tribunal's order is the subject-matter of revision in the High Court or that the High Court's decision is under appeal before the Supreme Court. Permitting him to take such a view would introduce judicial indiscipline, which is not called for even in such cases. It would lead to a chaotic situation.***' W.P.(C) No.24545 of 2021 Page 74 of 82
53. The Andhra Pradesh High Court in the case of State of Andhra Pradesh Vrs. Commercial Tax Officer, (1988) 68 STC 177 (AP) = (1988) 169 ITR 564 (AP), held as under (page 186 in 68 STC) :
'*** If any authority or the Tribunal refuses to follow any decision of this High Court on the above grounds it would be clearly guilty of committing contempt of this High Court and is liable to be proceeded against.'
54. Needless to say that if the Tribunal and authorities functioning within the territorial jurisdiction of the High Court would not follow the order of the High Court that will lead to chaos. Everybody would be then seeking interpreting the law according to their own whims and fancies. In such situation, lawyers may confuse not knowing how to advise their clients. The general public would be in dilemma as to what is the correct position of law. As a result, the judiciary would lose its credibility."
9.3. Matter in the said Orissa Power Generation Corporation Ltd. (supra) being carried to the Hon'ble Supreme Court of India in S.L.P.(C) No. 35253 of 2015 by the State of Odisha, on 05.07.2017 the following Order was passed:
"Heard the learned counsels for the parties and perused the relevant material. We do not find any legal and valid ground for interference.
The Special Leave Petition is dismissed.
W.P.(C) No.24545 of 2021 Page 75 of 82
Contempt proceedings against Mr. A.C. Nayak, Joint Commissioner of Sales Tax, Sambalpur Range, Sambalpur is directed to stand closed."

9.4. The following observation of the Calcutta High Court in the case of Pijush Kanti Chowdhury Vrs. State of West Bengal, 2007 SCC OnLine Cal 267 referring to Narcotics Control Bureau Vrs. Dilip Prahlad Namade, AIR 2004 SC 2950 and Shree Chamundi Mopeds Ltd. Vrs. Church of South India Thrust Association, Madras, AIR 1992 SC 1432, may be pertinent:

"Therefore, the effect of the order of stay in a pending appeal before the Apex Court does not amount to 'any declaration of law' but is only binding upon the parties to the said proceedings and at the same time, such interim order does not destroy the binding effect of the Judgment of the High Court as a precedent because while granting the interim order, the Apex Court had no occasion to lay down any proposition of law inconsistent with the one declared by the High Court which is impugned."

9.5. With the well-settled proposition of law, the mere fact that the order of this Court is not 'acceptable' to the Government/Department in itself an objectionable phrase and such order is the subject-matter of an appeal can furnish no ground for not following it unless its operation has been suspended.

Conclusion:

10. Given the delineated scope of consideration for regularisation in service vis-à-vis proposition of law, it is W.P.(C) No.24545 of 2021 Page 76 of 82 apparent that each reason ascribed in Order dated 07.08.2021 of the Commissioner of Commercial Tax & Goods and Services Tax, Odisha vide Annexure-17 cannot be countenanced.

10.1. It is manifest that the rejection of claim of the petitioners was on account of: non-adherence to conditionalities specified in General Administration Department Resolutions No.26108/Gen., dated 17.09.2013 read with No. 1066/Gen., dated 16.01.2014; and the appointments must have been made against sanctioned post with concurrence of the Finance Department. In this respect it has candidly been admitted by the opposite parties in their counter affidavit that the petitioners were appointed as contractual drivers against the post created/sanctioned by the Government.

10.2. Second aspect is with respect to following the proper procedure of selection. In the first place, either the subordinate officer or the Commissioner of Commercial Tax & Goods and Services Tax, Odisha chose to publish the advertisement in the Office Notice Board. It is admitted in the counter affidavit that each of the petitioners have faced interview undertaken by the Selection Committee. In view of Umadevi (3), (2006) 4 SCC 1 and other cases namely, Amarkant Rai Vrs. State of Bihar, (2015) 8 SCC 265 and Amarendra Kumar Mohapatra Vrs. State of Odisha, (2014) 4 SCC 583 = AIR 2014 SC 1716 made it abundantly clear that the W.P.(C) No.24545 of 2021 Page 77 of 82 engagement if made against sanctioned post, but recruitment process as per rules was not followed, then such appointment/engagement could be considered as "irregular", but not "illegal". In the present case, no material was placed to the effect that during 2008-2013, when the petitioners were engaged, there was in vogue set of recruitment Rules. Therefore, with the knowledge and consent of the Commissioner of Commercial Tax & Goods and Services Tax such process of selection by the Selection Committee was adopted and having engaged pursuant thereto, the services of the petitioners were exploited during these years till date by extending the term of service, as admitted by the opposite parties. Thus, the reason to refuse regularise the service of the petitioners is found to be incorrect.

10.3. The third reason ascribed based on condition specified in the aforesaid Resolutions is that the principles of the ORV Act, 1975 was not followed. In this regard the finding of this Court is based on earlier decided cases of this Court against which the Hon'ble Supreme Court dismissed special leave petition and interdicted by stating that the State cannot be permitted to take such a stand after continuing the employees on contractual basis for (approximately) six years.

10.4. Drawing distinction from what has been spelt out in Umadevi (3), (2006) 4 SCC 1, in the impugned Order in Annexure-17 it has been stated that the irregular W.P.(C) No.24545 of 2021 Page 78 of 82 appointment could be regularized, if the contractual employee continued for 10 years. Again such stance of the opposite parties cannot be held to be sustained inasmuch as by now the petitioners have completed 10 years. Nonetheless, in terms of the General Administration Resolutions referred to above clearly made it a principle so far as the State of Odisha is concerned, it is six years. Therefore, by the time representation is considered by the Commissioner of Commercial Tax & Goods and Services Tax, Odisha, while some of the petitioners completed six years, some others completed ten years. It is, thus, observed that the ratio laid down in the case laws referred to supra are not being followed in its proper perspective.

10.5. As it appears the Commissioner of Commercial Tax & Goods and Services Tax, Odisha, while considering the representation of the petitioners, failed to take into account each case of contractual appointees whose services have been regularised, in order to maintain parity in approach. In the course of hearing the learned counsel appearing for the petitioners has furnished for perusal of this Court very many Office Orders to illustrate that the cases of contractual appointees were taken up and they have been considered for regularisation in service. It seems from the tenor of letter of appointments regularising contractual employees of Commercial Tax & Goods and Services Tax Organisation W.P.(C) No.24545 of 2021 Page 79 of 82 as also other Departments of the State Government that individual case of the petitioners has not been considered in right earnest. It has been held in State of Karnataka Vrs. C. Lalitha, (2006) 2 SCC 747 that service jurisprudence evolved by the Supreme Court of India from time to time postulates that all persons similarly situated should be treated similarly. Further, Raman Kumar Vrs. Union of India, 2023 SCC OnLine SC 1018 has restated the exposition of law as stated in Ravi Verma Vrs. Union of India, 2018 SCC OnLine SC 3860 that the act of regularizing the services of some employees and not regularizing the services of the others is discriminatory and violative of Article 14 of the Constitution of India. The objection raised against such proposition by the learned Additional Standing Counsel placing reliance on State of Uttar Pradesh Vrs. Arvind Kumar Srivastava, (2015) 1 SCC 347 that the cases of the petitioners relate to contractual engagement in the post of driver whereas the consideration of regularisation in service by different Department as also the Commercial Tax & Goods and Services Tax Organisation related to contractual engagees of post other than driver is liable to be repelled.

11. Having accepted the position that the petitioners have been engaged against sanctioned post upon being selected by the Selection Committee in connection with advertisement published by the Commercial Tax & W.P.(C) No.24545 of 2021 Page 80 of 82 Goods and Services Tax Organisation, the claim of the petitioners could not have been denied or disputed by the Commissioner of Commercial Tax & Goods and Services Tax, more so when he himself and his subordinates have utilised the services of the drivers appointed in such manner.

11.1. After allowing the petitioners to work for more than six years or ten years, on specious plea of non-fulfilment of conditionalities stipulated in the Resolutions dated 17.09.2013 and 16.01.2014 by the self-same authority who appointed and/or had the knowledge of having appointed through his subordinate authorities, the petitioners ought not to have been deprived of being considered for regularisation in their service.

12. Under the aforesaid premises, the opposite party No.2 while considering the representation of the petitioners pursuant to direction of this Court in Judgment dated 21.06.2021 passed in W.A. No.79 of 2021, failed to have regard to the principles as set forth by the Hon'ble Supreme Court of India as also this Court in the context of regularisation in service of contractual employees, the Order dated 07.08.2021 is clearly vitiated, being untenable. The reasons ascribed for the conclusions arrived at therein are found to be inconsistent with the settled position of law as discussed above. The opposite party No.2-the Commissioner of Commercial Tax & Goods and Services Tax having not passed conscientious W.P.(C) No.24545 of 2021 Page 81 of 82 order, the impugned Order at Annexure-17 of the writ petition is liable to be quashed and this Court does so.

13. On finding the reasons ascribed by the Commissioner of Commercial Tax & Goods and Services Tax, Odisha, Cuttack not in consonance with the rulings of the Hon'ble Supreme Court as also this Court, having thus quashed his Order No.1245-SMNG-HC-51/2020/ CT&GST, dated 07.08.2021 vide Annexure-17, there is no option but to direct the opposite parties to consider the claim of each of the petitioners for regularisation in service in the light of discussions made in the foregoing paragraphs. It goes without saying that in the event of regularisation in service of the petitioner(s), he shall be entitled to all consequential services and financial benefits in accordance with law. This Court hopes and trusts that the opposite parties shall take pragmatic view of the matter within a period of three months from today.

14. In the result, the writ petition stands disposed of with the above direction, but in the circumstances, there shall be no order as to costs.

(MURAHARI SRI RAMAN) JUDGE High Court of Orissa, Cuttack The 16th August, 2024//LAXMIKANT/SUCHITRA Signature Not Verified Digitally Signed Signed by: SUCHITRA BEHERA Designation: JUNIOR STENOGRAPHER Reason: Authentication Location: HIGH COURT OF ORISSA, CUTTACK Date: 16-Aug-2024 20:19:20 W.P.(C) No.24545 of 2021 Page 82 of 82