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Commissioner Commercial Taxes vs The State Of Jharkhand
2024 Latest Caselaw 1606 Jhar

Citation : 2024 Latest Caselaw 1606 Jhar
Judgement Date : 17 February, 2024

Jharkhand High Court

Commissioner Commercial Taxes vs The State Of Jharkhand on 17 February, 2024

Author: Sujit Narayan Prasad

Bench: Sujit Narayan Prasad

                                        W.P.(S) No.2326 of 2016
                          [1]

     IN THE HIGH COURT OF JHARKHAND AT RANCHI
                  W.P.(S) No.2326 of 2016
                            -----
 Asgar Ali, son of Late Abdul Razzaque resident of Village-
 Saidpur, Dhobi Tola-Kathari, Post Office-Parsa and Police
 Station-Daryapur, District-Chapra (Sharan). Retired on
 30/06/2012 as peon in the office of Assistant
 Commissioner Commercial Taxes, Sahebganj Circle,
 Sahebganj.                       ...   ...    Petitioner
                           Versus
1.   The State of Jharkhand.
2.   The Secretary, Ministry of Commercial Taxes,
     Government of Jharkhand, Project Building, Dhurwa,
     Post Office and Police Station - Dhurwa, District-Ranchi.
3.   The Joint Commissioner, Commercial Taxes, Ranchi,
     Project Building, Dhurwa, Post Office and Police Station
     - Dhurwa, District-Ranchi.
4.   The Assistant Commissioner, Commercial Taxes
     Department, Sahebganj, Post Office and Police Station -
     Sahebganj, District-Sahebganj.
5.   The     Secretary,  Human       Resource  Development
     Department, Project Building, Dhurwa, Post Office and
     Police Station - Dhurwa, District-Ranchi.
6.   The Director, Primary Education, State of Jharkhand,
     Project Building, Dhurwa, Post Office and Police Station
     - Dhurwa, District-Ranchi.
7.   The Sub-Divisional Education Officer, Sahebganj, Post
     Office and Police Station - Sahebganj, District-
     Sahebganj.
8. The Accountant General, Ranchi, Post Office and Police
   Station-Doranda, District-Ranchi.
                                      ... ...   Respondents
                           -------
CORAM : HON'BLE MR. JUSTICE SUJIT NARAYAN PRASAD
                           -------
For the Petitioner    : Mr. Arshad Hussain, Advocate
For the State         : Mr. M.K.Roy, G.A.-I
For the Resp. No.8    : Mr. Sudarshan Shrivastava, Advocate
                               -------
Order No. 07/Dated 17.02.2024

Per Sujit Narayan Prasad, J.

1. The instant writ petition is under Article 226 of the

Constitution of India whereby and whereunder the following

reliefs have been sought for :-

"I. For issuance of an appropriate writ/writs, order/orders, direction /directions in nature of Certiorari for quashing the memo No. 1326 Ranchi, dated 04/03/2013 issued by the Joint Commissioner, Commercial Taxes, Government of Jharkhand whereby he has refused to grant the retiral benefits such as pension, gratuity, group insurance, general provident fund amount and leave encashment etc. to the petitioner even after continuous service of 36 years. II. For issuance of an appropriate writ/writs, order/orders, direction/directions in the nature of mandamus commanding upon the Respondents to finalize the pension and to pay it regularly with other pensionary benefits which has not yet been paid to the petitioner.

III. To issue appropriate writ/writs, order/orders, direction /directions in the nature of Certiorari for quashing the clause 11 and 12 of the letter No.-824 dated 30/5 / 2007 (ANNEXURE-4) issued by Ministry of Human Resource Development Department, Government of Jharkhand, whereby and whereunder the Respondents have imposed a condition on the Petitioners that their adjustment/absorption will be deemed to be new services and they will not be given the service benefit of remuneration/payment protection.

IV. For issuance of an appropriate writ/writs, order/orders, direction /directions in the nature of mandamus commanding upon the Respondents to pay to the petitioner his rest amount of Rs. 1,35,000/- (Rupees one lakh, thirty five thousand only) plus interest because the petitioner has partly been paid Rs. 4 ,00,000/- (Four Lakhs only) by way of cheque no. 059492 dated 13/06/2013 out of total due of Rs. 5,35,000/- against the arrear salary which was not paid to him for the period since 16/05/2001 till his readjustment/absorption (03/03/2008) in a commercial Tax Department (Annexure-5).

V. For issuance of an appropriate writ/writs, order/orders, direction /directions in nature of Certiorari for quashing the clause/condition (1), (2) & (3) of letter No. 138 (Vidhi) dated 17/03/2015 (Annexure-9) and letter bearing memo No. 364 dated 20/07/2015 (Annexure-9/1) issued by the Director, Primary Education, Human Resource Development, Government of Jharkhand whereby and whereunder he has directed its office to calculate the amount of arrear salary for the period of 16/05/2001 till his readjustment (03/03/2008) on the basis of reduced minimum pay which was granted to him at the time of readjustment. By the impugned Letter petitioner was neither granted any annual increment nor any allowances applicable to the Government servant which itself is illegal, unjust, void ab-iniotio."

2. The brief facts of the case as per the pleading made

in the writ petition which are required to be enumerated,

read hereunder as :-

It is the case of the petitioner that in the year of

1978, the central Government with a view to impart literacy

to illiterate of age group of 15 to 35 years living in rural

areas adopted a scheme known as Adult Education

Programme. In compliance of the said scheme different

Adult Education Programmes were started all over the

country including the state of Bihar with the effect from 2nd

October 1975.

3. The State Government, in order to implement the

Scheme, needed persons for office work as well as for the

field work. The State Government constituted a High power

committee and also prescribed norms and ability to fill up

the posts in Supervisor/Clerk/Peon in Adult Education

Project. Accordingly, from 1978 to 1996 in different stages,

advertisement were published in the daily newspapers and

after obtaining the application and holding interview, panel

of successful candidates were prepared and the petitioners

along with others were appointed on regular pay scale in

different phases by the order of State Government, on the

recommendation of Constituted Committee.

4. The petitioner, before joining Adult Education

Programme, was initially appointed on the post of

Chowkidar and was posted in the 9th Bihar Battalion,

National Cadet Corps, Monghyr where he had joined on

15.06.1976. Thereafter, he joined Adult Education

Programme on 19.03.1980 and he was given posting in

Kathikund, Santhal Pargana as a peon.

5. In 1987, the petitioner was transferred to Adult

Education Office, Taljhari District-Dumka (now Sahebganj)

and he remained there as a peon till he was declared

surplus on 15.05.2001.

6. It is the further case of the petitioner that by a press

release given by the Director, Primary Education and Mass

Education vide PR-430 (Shiksha 6) 2001-02 the Non-Formal

Education Programme was abolished with effect from

16.05.2001 and by this notification the petitioner including

other persons working under Adult-cum-Non Formal

Education Programme became surplus but they were

neither retrenched nor terminated.

7. The department of Human Resource Development,

Jharkhand, however, vide Notification dated 31.01.2002

decided to scrutinize all the surplus employees of non-

formal Cum-Adult Education and requested to respective

persons to submit the complete Bio-data in given Performa.

8. Pursuant to said advertisement, the petitioner has

submitted his bio-data. When the petitioner and other

similarly situated persons were not taken into the service,

numbers of petitions were filed in this High Court

demanding readjustment of their services to any suitable

and equivalent post in any department of Government of

Jharkhand. They also demanded their arrear salary from

the date they were declared surplus, i.e., on 16.05.2001 till

their readjustment.

9. During the pendency of the writ petitions, the State

of Jharkhand has taken a policy decision dated 30.05.2007

issued by the department of Human resource Development,

Government of Jharkhand by which petitioner with other

similarly situated employee were adjusted among nine

different departments of Government of Jharkhand.

10. The petitioner was adjusted/absorbed on the post of

Peon in the Office of Commissioner Commercial Taxes,

Sahebganj Circle, Sahebganj under Ministry of Commercial

Tax Department, Government of Jharkhand.

11. In the meantime, some employees have got the age

of superannuation before the policy decision of the state for

readjustment. The Court has considered those cases and

passed the order regarding payment of salary accumulated

since 16.05.200l till the date of their superannuation and

also granted the pensionary benefits.

12. It is the case of the petitioner that in the aforesaid

circumstances, the petitioner is entitled to full arrear salary

on the basis of the pay scale which was available to him on

15.05.2001 when he was declared surplus. The petitioner is

entitled to the amount of Rs. 5,35,000/- against the arrear

salary from 16.05.2001 till the date of readjustment on

03.03.2008 in Commercial Tax Department but the

petitioner has not been paid that amount.

13. The petitioner has been paid the partial amount

that is Rs.4,00,000/-only and balance amount of Rs.

1,35,000/- is still due.

14. It is the further case of the petitioner that since the

petitioner has been appointed after completing all required

procedure of law for appointment, he is entitled for the

retiral benefits such as pension, gratuity, group insurance,

general provident fund amount and leave encashment etc.

and, therefore, the order of the Joint Commissioner,

Commercial Taxes, Government of Jharkhand issued memo

No. 1326 Ranchi dated 04.03.2013 refusing to grant the

retiral benefits such as pension, gratuity, group insurance,

general provident fund amount and leave encashment etc.

to the petitioner even after continuous service of 36 years is

illegal and liable to be set aside.

15. The sole contention raised by the petitioner that

since he was working in National Cadet Corps (NCC) and

subsequent thereto his services have been placed to the

Non-Formal Education Programme and due to the closure of

the Non-Formal Education Programme, the writ petitioner

has been absorbed in service with a condition that he will

not claim any protection of salary and the past service as

per condition Nos. 11 and 12 of the order of absorption.

But, since he was working under the NCC, hence, condition

stipulated under Clause 11 and 12 will not be applicable,

reason is based upon the Full Bench judgment of this Court

passed in Bholanath Hansda @ Bhola Hansda v. The

State of Jharkhand and Others reported in 2017 (3) JCR

795 (Jhr.) (F.B.) as per paragraph 48 thereof.

16. On the other hand, Mr. Mrinal Kanti Roy, learned

G.A.-I appearing for the State, has seriously disputed the

contention raised by the petitioner by taking the ground

that once the service of the petitioner has been absorbed

with the condition that he will not claim any protection

either of the salary or the past service, then he cannot be

allowed to take advantage of the part of the order of

absorption and make prayer for discarding the condition

stipulated under Clause 11 and 12. Therefore, prayer has

been made that the past service, in the facts and

circumstances, cannot be counted.

17. Moreover, the aforesaid issue has also been decided

by the Hon'ble Apex Court in the case of Parmeshwar

Nanda and Others v. State of Jharkhand through Chief

Secretary and Others reported in (2020) 12 SCC 131.

18. This Court, having heard learned counsel for the

parties and on appreciation of rival submission, is of the

view that the issue which requires consideration is as to

whether the condition of absorption as under Clause 11 and

12 to the effect that the past service will not be counted for

the pensionary benefit or even the salary cannot be claimed

the moment the decision of absorption will be accepted by

the concerned by treating the said absorption as fresh

appointment.

19. The reference of the judgment rendered by the Full

Bench of this Court in the case of Bholanath Hansda @

Bhola Hansda v. The State of Jharkhand and Others

reported in 2017 (3) JCR 795 (Jhr.) (F.B.) (Supra) as under

paragraph 48.

20. This Court has perused the aforesaid paragraph of

the said judgment, for ready reference, the same is being

referred hereunder as :-

48. The question referred before this larger Bench is answered accordingly. However, as has been noted earlier, cases of individual petitioners in WPS Nos.

2458/2008, 3660/2009, 4702/2009 and 4963/13

who claim to have been appointed in government service prior to start of Adult Education Project in the year 1978 have to be dealt with by the appropriate Bench on the basis of their individual facts. Rest of the writ petitions are disposed of in the light of the aforesaid decision."

21. Learned counsel for the petitioner wants to take

advantage basing upon the aforesaid observation made in

paragraph 48 that since he was appointed in NCC and

irrespective of the condition stipulated in the order of

absorption, even though said absorption is to be treated as

the fresh appointment, he will be deemed to be in service as

if he has discharged his duties while working as employee of

NCC.

22. The aforesaid judgment has travelled to the Hon'ble

Apex Court wherein the relevant is paragraph 26 which is

on consideration of order of absorption as under Clause 11

and 12 by which it has been stipulated that while making

absorption one or the other employees will not claim the

benefit of past service as also the pay protection and they

will be treated to be fresh appointees, for ready reference

Clause 11 and 12 of the absorption order are being referred

hereunder as :-

"11. अतिरे क कतमिय ों का समाय जन नई तनयुक्ति समझी जायगी िथा अतिरे क ह ने के पूर्ि की सेर्ा के आधार उन्हें र्रीयिा का लाभ अनुमान्य

नहीों ह गा।

12. इन अतिरे क कतमिय ों क र्ेिन सोंरक्षण का लाभ प्राप्त नहीों ह गा।"

23. The Hon'ble Apex Court while dealing with the said

condition in the case of Parmeshwar Nanda and Others v.

State of Jharkhand through Chief Secretary and

Others (Supra) at paragraph 26 has come to a finding that

once the appointment has been treated to be fresh

appointment, the concerned employee will relinquish his

right to claim the benefit of past services for the purpose of

pensionary benefit since it is a fresh appointment, for ready

reference, paragraph 26 of the aforesaid judgment is being

referred hereunder as :-

"26. Since the appellants were absorbed as fresh appointees without pay protection and seniority, as a consequence thereof, they will not be entitled to count their past service rendered under the Project for the purpose of pension. We, thus, do not find any error in the order [Bholanath Hansda v. State of Jharkhand, 2017 SCC OnLine Jhar 1387 : (2017) 3 AIR Jhar R 280] passed by the High Court which may warrant interference in the present appeals. Accordingly, the appeals are dismissed."

24. Otherwise also, if any document is being accepted,

its acceptance cannot be in piecemeal, i.e., decision which

suits the party will be accepted and the decision which will

not suit the party will not be acceptable is on the principle

that there is no principle of approbation and reprobation,

reference in this regard may be made to the judgment

rendered by Hon'ble Apex Court in the case of R. N. Gosain

v. Yashpal Dhir, (1992) 4 SCC 683 wherein at paragraph

10 it has been observed which is being quoted and referred

hereunder as :-

"10. Law does not permit a person to both approbate and reprobate. This principle is based on the doctrine of election which postulates that no party can accept and reject the same instrument and that "a person cannot say at one time that a transaction is valid and

thereby obtain some advantage, to which he could only be entitled on the footing that it is valid, and then turn round and say it is void for the purpose of securing some other advantage". [See:Verschures Creameries Ltd. v. Hull and Netherlands Steamship Co. Ltd. [(1921) 2 KB 608, 612 (CA)] , Scrutton, L.J.] According to Halsbury's Laws of England, 4th Edn., Vol. 16, "after taking an advantage under an order (for example for the payment of costs) a party may be precluded from saying that it is invalid and asking to set it aside". (para 1508)"

25. In State of Punjab and Ors. v. Krishan Niwas,

AIR 1997 SC 2349 the Hon'ble Apex Court at paragraph-4

has laid down that once the employee has accepted the

correctness of the order and then acted upon it, the same

cannot be questioned by the concerned.

26. In Suzuki Parasrampuria Suitings Private

Limited vs. Official Liquidator of Mahendra

Petrochemicals Limited (In Liquidation) and Ors.,

(2018) 10 SCC 707 the Hon'ble Apex Court at paragraphs

12 & 13 has laid down which reads as hereunder:-

"12. A litigant can take different stands at different times but cannot take contradictory stands in the same case. A party cannot be permitted to approbate and reprobate on the same facts and take inconsistent shifting stands. The untenability of an inconsistent stand in the same case was considered in Amar Singh v. Union of India [Amar Singh v. Union of India, (2011) 7 SCC 69], observing as follows: (SCC p. 86, para 50) "50. This Court wants to make it clear that an action at law is not a game of chess. A litigant who comes to court and invokes its writ jurisdiction must come with clean hands. He

cannot prevaricate and take inconsistent positions."

13. A similar view was taken in Joint Action Committee of Air Line Pilots' Assn. of India v. DGCA [Joint Action Committee of Air Line Pilots' Assn. of India v. DGCA, (2011) 5 SCC 435] , observing: (SCC p. 443, para 12) "12. The doctrine of election is based on the rule of estoppel--the principle that one cannot approbate and reprobate inheres in it. The doctrine of estoppel by election is one of the species of estoppels in pais (or equitable estoppel), which is a rule in equity.

...

Taking inconsistent pleas by a party makes its conduct far from satisfactory. Further, the parties should not blow hot and cold by taking inconsistent stands and prolong proceedings unnecessarily."

27. This Court, having discussed the aforesaid factual

aspect along with the legal position, is of the view that the

petitioner is not entitled to claim the benefit of past services

rendered based upon the reason referred hereinabove.

28. Accordingly, the instant writ petition stands

dismissed.

(Sujit Narayan Prasad, J.)

Birendra /A.F.R.

 
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