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K.Neelakantam vs The Commercial Taxes ...
2023 Latest Caselaw 1723 AP

Citation : 2023 Latest Caselaw 1723 AP
Judgement Date : 29 March, 2023

Andhra Pradesh High Court - Amravati
K.Neelakantam vs The Commercial Taxes ... on 29 March, 2023
Bench: M.Ganga Rao, V Srinivas
            HONOURABLE SRI JUSTICE M. GANGA RAO
                            AND
             HONOURABLE SRI JUSTICE V. SRINIVAS

                   Writ Petition No.27508 of 2010

ORDER: (per Hon'ble Justice M.Ganga Rao)


      This writ petition is filed being aggrieved by the order dated

20.10.2010 in O.A.No.1319 of 2008 passed by the Andhra Pradesh

Administrative Tribunal, Hyderabad wherein and whereby, the Tribunal

dismissed the Original Application filed questioning the proceedings

issued in Memo No.49438/CT.III.2/2007-3 dated 24.12.2007 wherein the

Commercial Tax Officer, South Circle, Vizianagaram is instructed to

cancel the regularization order in Rc.No.102/2006-A1 dated 26.5.2007

issued regularizing the services of the petitioner.


2.    The brief facts of the case are that the petitioner Sri K.

Neelakantam has been working as Part-time Contingent employee in the

office of the Commercial Tax Officer, South Circle, Vizianagaram from

1.9.1993 on consolidated pay of Rs.250/- per month. He preferred an

application before the APAT, Hyderabad in O.A.No.6100 of 2006 against

the authorities concerned for not regularizing the services of the

petitioner in the category of Attender or extending the benefit of

G.O.(P).No.112 dated 23.7.1997 and G.O.Ms.No.212 dated 22.4.1994.

The APAT disposed of the said OA on 26.3.2007 directing the

respondents to consider the case of the petitioner for regularization of his

services along with other similarly situated persons and pass appropriate

orders in that regard. Accordingly, the Commercial Tax Officer, South

Circle, Vizianagaram regularized the services of the petitioner as Office

Subordinate vide his proceedings Rc.No.102/2006-A1 dated 26.5.2007.

The salary bill of the petitioner was objected by the Treasury authorities

on 14.6.2007 stating that clearance is required from the Finance

Department for appointment and for drawl pay and allowances, while

enclosing the relevant GOs. Then, the Commissioner of Commercial

Taxes has submitted proposal for the Government for passing

appropriate orders in the matter. The Government examined the case in

detail and issued instruction to the Commissioner, Commercial Taxes to

cancel the orders issued by the Commercial Tax Officer, South Circle,

Vizianagaram in Rc.No.102/2006/A1 dated 26.5.2007 in regularizing the

services of the petitioner as he is not satisfying the basic condition of 10

years of service by 25.11.1993, by issuing speaking orders as it is against

the provisions of G.O(P).No.112 dated 23.7.1997. Being aggrieved by the

said order, the petitioner preferred O.A.No.1319 of 2008. The Tribunal

considered the case of the petitioner in detail holding that the petitioner

has not satisfied the guidelines issued in G.O.(P).No.112 dated 23.7.1997

as he has not completed 10 years of continuous service as part-time

employee as he was appointed on consolidated pay by 14.9.1993 and if

he is appointed as Full-time employee, he has to put in 5 years of

continuous service by 25.11.1993 for the purpose of regularization as per

G.O.Ms.No.212 dated 22.4.1994. The Tribunal also held that the

decision of the Apex Court in the case of A.Manjula Bhashini Vs.

Managing Director, A.P.Women's Cooperative Finance Corporation

Ltd., and another1, holding that the relevant cut-off date is only

25.11.1993, but not the date of the Act 27/1998 or any subsequent

completion of 5 years and in the case of Secretary, State of Karnataka

and others Vs. Uma Devi & others2, the Constitutional Bench of the

Apex Court held that regularization can only be done in accordance with

the policy of the State. The Courts and the Tribunals cannot order de

hors against the policy of the State. The policy of the State for

regularization of full time and part time employees was embodied in the

above said two GOs. The petitioner can only be considered for

regularization of his services in terms of the above said two GOs but not

otherwise and accordingly, dismissed the Original Application. Assailing

the same, the present writ petition came to be filed.

3. This Court passed an order dated 9.11.2008 in W.P.M.P.No.35122

and 35123 of 2010 to maintain status-quo of the petitioner as on that

date. This Court also granted an order on 26.4.2011 in W.P.No.14738 of

2011 to pay salary to the petitioner.

4. Sri J. Sudheer, learned counsel appearing for the petitioner would

contend that the petitioner was appointed as Contingent employee on

consolidated pay and even after completion of 12 years of service, his

services are not regularized by the respondents on par with similarly

situated persons. The petitioner approached the Tribunal by filing

(2009) 8 SCC 432

(2006) 4 SCC 1

O.A.No.6100 of 2007. The Tribunal disposed of the OA on 27.9.2006

directing the respondents to consider the case of the petitioner for

regularization along with similarly situated persons whose services are

regularized even though they have not fulfilled the conditions of

G.O.Ms.No.212 and 112 and the benefit of GOs were given and their

services are regularized. Accordingly, by considering the GOs, the 1st

respondent regularized the services of the petitioner, by order dated

26.5.2003, as Attender. The said proceedings are forwarded to the 4th

respondent through the 3rd respondent for approval. The 4th respondent

instead of approving the said proceedings rejected approving of the

regularization order. The same was challenged before the Tribunal by

filing O.A.No.1319 of 2008 and the same was dismissed by the Tribunal

on 20.10.2010 on erroneous appreciation of fact and law. He further

empathetically submits that the petitioner is entitled for regularization on

par with similarly situated persons and denial of the regularization of the

petitioner services would amount to discrimination and vioaltive of Article

14 and 16 of the Constitution of India. The Apex Court while following

the ratio decidendi in the case of Nihal Singh and others Vs. State of

Punjab and others3, wherein the Apex Court observed thus:

" 35. Therefore, it is clear that the existence of the need for creation of the posts is a relevant factor reference to which the executive government is required to take rational decision based on relevant 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

Civil Appeal No.1059 of 2005

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 at 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 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. We are of the opinion that neither the Government of Punjab nor these public sector banks can continue such a practice consistent with their obligation to function in accordance with the Constitution. Umadevi's judgment cannot become a licence for exploitation by the State and its instrumentalities.

5. Learned Government Pleader for Services-I would contend that for

regularizing the irregular appointments, the State has to frame scheme

for regularization as held by the Apex Court in the State of Karnataka

and others Vs. M.L.Kesari and another4, following the decision of

Umadevi's case in Para-53 of the said judgment. The State Legislature

enacted an enactment called Andhra Pradesh (Regulation of

Appointments to Public Services and Rationalisation of Staffing Pattern

and Pay Structure) Act, Act 2 of 1994 and the same was amended by Act

3 of 1998 and Act 27 of 1998. As per the decision of the Apex Court, the

(2010) 9 SCC 247

Government issued G.O.Ms.No.212 and 22.4.1994 and G.O.(P).No.112

dated 23.7.1997 framing guidelines for regularization of the Casual

Labour/Daily Wage Labour/ad hoc employee etc. As per the guidelines,

the absorption shall be against the clear vacancy, the person should

possess the qualifications prescribed as per rules and the rule of

reservation has to be followed. The State has brought into force

G.O.Ms.No.212 dated 22.4.1994 and G.O.(P).No.112 dated 23.7.1997

prohibiting irregular appointments and fixed cut-off date as 25.11.1993

for regularization. The cut-off date i.e., 25.11.1993 is taken as criteria

for regularization for those who have completed 5 years of continuous

service as Full-time Casual Labour/Daily Wage Labour as per

G.O.Ms.No.212 and 10 yeas as Part-time Contingent/Casual Labour and

whose services are utilized against the sanctioned vacancies only are

entitled for regularization. Here, the petitioner has not fulfilled any of the

conditions of the above said GOs and the Tribunal rightly dismissed the

OA. The petitioner is not entitled for any regularization or absorption in

the vacancy of Attender.

6. Learned Government Pleader has placed reliance on the judgments

of the Apex Court in State of Tamil Nadu through Secretary to

Government, Commercial Taxes and Registration Department,

Secretariat and another Vs. A.Singamuthu5, wherein it is held tht the

as per G.O.Ms.No.22 dated 28.2.2006 only Full-time daily-wage

employees were directed to be regularized on completion of 10 years of

(2017) 4 SCC 113

continuous service on 1.1.2006 , while G.O.Ms.No.74 dated 27.6.2013

clearly stated that part-time employees were not entitled to regularization

and full time employees who had completed 10 years of continuous

service after 1.1.2006 were also not entitled.

7. We, having considered the above facts and circumstances of the

case, submission of the counsel and perused the record found that the

petitioner was appointed as Part-time Contingent employee in the office of

Commercial Tax Officer, South Circle, Vizianagaram on 1.9.1993 and on

consolidated wages of Rs.250/- per month. When his case was not

considered for regularization, he preferred O.A.No.6100 of 2006 for

regularizing his services in the cadre of Attender by extending the

benefits of G.O.(P).No.112 dated 23.7.1997 and G.O.Ms.No.212 dated

22.4.1994 respectively. The Tribunal directed the respondents to

consider the case of the petitioner for regularization of his services along

with others who are similarly situated and pass appropriate orders. In

pursuance of the said orders, the Commercial Tax Officer, South Circle,

Vizianagaram issued proceedings Rc.No.102/2006 A1, dated 26.5.2007

regularizing the services of the petitioner as Office Subordinate. When

the first salary bill of the petitioner was sent for treasury, the same was

objected by the Treasury Authorities on 14.6.2007 stating that clearance

is required from Finance Department for appointment. The

Commissioner of Commercial Taxes sent proposal to the Government for

passing appropriate orders in the matter. The Government having

examined the case in detail issued instructions to the Commissioner of

Commercial Taxes to cancel the orders issued by the Commercial Tax

Officer, South Circle, Vizianagaram in Rc.No.102/2006 A1 dated

26.5.2007 in regularizing the services of the petitioner as he has not

satisfied the basic conditions of 10 years of service by 25.11.1993 by

issuing speaking orders as it is against the provisions of GO(P).No.112

dated 23.7.1997. Assailing the said cancellation order, the petitioner

preferred O.A.No.1319 of 2008 before the Tribunal. The Tribunal

dismissed the original application clearly stating that the applicant was

appointed on consolidated pay on 14.9.1993 and if he is appointed as

Part-time employee, he had to put in 10 years of continuous service by

25.11.1993 for the purpose of regularization as per G.O.(P).No.112 dated

23.7.1997 and if he is Full-time Contingent employee, he had to put in 5

years of continuous service by that date as per G.O.Ms.No.212, dated

22.4.1994. The petitioner had neither put up 5 years of service as Full-

time employee nor 10 years of service as Part-time employee by the

relevant cut-off date i.e., 25.11.1993. The petitioner has put in only 2 ½

months of service as Part-time Contingent employee by the cut-off date of

25.11.1993. Though the petitioner has not put in minimum required

length of service by the cut-off date, the Commercial Tax Officer, South

Circle, Vizianagaram has regularized the services of the petitioner

without any competency or power pursuant to the orders passed by the

Tribunal in O.A.No.6100 of 2007, whereunder it was only directed to

consider the case of the petitioner for regularization of his services along

with others who are similarly situated. The contention of the learned

counsel for the petitioner that the petitioner is entitled for regularization

on par with other similarly situated persons, is not tenable and

sustainable for the reason that the petitioner has completed only 2 ½

months service by the cut-off date and at no stretch of imagination, the

petitioner has fulfilled any of the conditions enumerated under

G.O.Ms.No.212 dated 22.4.1994 or G.O.(P).No.112 dated 23.7.1997.

There is no force in the contention of the learned counsel for the

petitioner. The Tribunal has rightly appreciated the facts and law on the

subject and dismissed the Original Application and the impugned order

does not suffer from any infirmities and much less on error of fact and

law, which warrants interference from this Court by exercising the power

under Article 226 of the Constitution of India by issuing a writ of

certiorari.

8. In view of the above discussion, the writ petition is devoid of merits

and is liable to be dismissed and is accordingly, dismissed. No order as

to costs.

As a sequel thereto, miscellaneous petitions, if any, pending shall

stand closed.

                                                            ____________________
                                                             M. GANGA RAO, J




                                                            ____________________
                                                                V. SRINIVAS, J
Date:       .03.2023
CSR




      HONOURABLE SRI JUSTICE M. GANGA RAO
                     AND
       HONOURABLE SRI JUSTICE V. SRINIVAS




               W.P.No.27508 OF 2010

                 DT:    .03.2023




CSR
 

 
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