Madras High Court
M.Sasikumar vs The State Of Tamil Nadu ... on 8 December, 2021
W.P.Nos. 4785 & 10126 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 08.12.2021
CORAM:
THE HONOURABLE MR. JUSTICE V.PARTHIBAN
W.P.Nos.4785 & 10126 of 2021
and
W.M.P Nos.5408, 5411 & 10744 of 2021
1. M.Sasikumar
Assistant Commissioner (Commercial Taxes),
Ram Nagar Circle,
Coimbatore Division,
Coimbatore.
2. D.Mythili,
Assistant Commissioner (Commercial Taxes),
Central II Circle – Erode Division,
Tirupur – 2.
3. A.Arunmozhi
Assistant Commissioner (Commercial Taxes),
Selaiyur Assessment Circle,
Chennai East Division,
Chennai. ... Petitioners in W.P.No.4785 of 2021
R.Sobana
Assistant Commissioner (State Taxes).
Perur Circle, Coimbatore Division,
Coimbatore – 641018. ... Petitioner in W.P.No.10126 of 2021
Page No.1 of 8
https://www.mhc.tn.gov.in/judis
W.P.Nos. 4785 & 10126 of 2021
Vs.
1.The State of Tamil Nadu represented
by the Principal Secretary to Government,
Commercial Taxes and Registration Dept.,
Secretariat, Chennai – 600 009.
2. The Commissioner of Commercial Taxes,
Ezhilagam, Chepauk,
Chennai – 600 005. ... Respondents in both writ petitions.
3. C.Sundaramoorthy ... Respondent in W.P.No.4785 of 2021
(R3 impleaded vide order dated
19.11.2021 made in WMP No.16074/2021
in WP.No.4785 of 2021)
PRAYER in W.P.No.4785 of 2021: Writ Petition filed under Article
226 of the Constitution of India, to issue writ of mandamus directing the
respondents herein to prepare the interse seniority lists between the
directly recruited Assistant Commissioners (Commercial Taxes) and the
Transferees from directly recruited Group II candidates after duly
revisiting and revising the inter se seniority lists right from DCTO Cadre,
in compliance of the directions of the Division Bench of this Hon'ble
Court as rendered in Judgment dated 28.07.2016 in W.P.Nos. 18264 of
2013 & 11118 of 2016 batch judgment and judgment dated 05.11.2020 in
W.A.Nos.626 to 628 of 2020 and to issue interse seniority lists between
the directly recruited Assistant Commissioners and Transferee Assistant
Commissioners (CT) from the year 2014, calling for objections from the
concerned parties, within a limited time frame and in any event prior to
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W.P.Nos. 4785 & 10126 of 2021
grant of any promotion/ad hoc promotion to the post of Deputy
Commissioner (CT).
PRAYER in W.P.No.10126 of 2021: Writ Petition filed under Article
226 of the Constitution of India, to issue writ of mandamus directing the
respondents to prepare a comprehensive seniority list from the cadre of
DCTO/ACTO in relation to permanent post by taking into account the 4
principles laid down by this Hon'ble Court in a time bound manner.
W.P.No.4785 of 2021
For Petitioner : Mr.M.Ravi
For Respondent : Mr. NRR.Arun Natarajan
Nos. 1 & 2 Additional Government Pleader
For Respondent : Mr.V.Vijay Shankar
No.3 for M/s. Adithya Reddy
W.P.No.10126 of 2021
For Petitioner : Mr.E.K.Kumaresan
For Respondent : Mr. NRR.Arun Natarajan
Nos. 1 & 2 Additional Government Pleader
COMMON ORDER
When the writ petitions came up for hearing, it was submitted by
the learned counsel for the parties that in similar matters, which came up
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W.P.Nos. 4785 & 10126 of 2021
for hearing on 29.11.2021, in W.P.No.10154 of 2021, the same was
disposed of as under:
2.In response to the Writ petition, a counter
affidavit has been filed and at tail-end of the
counter, it is stated as follows;
"It is most humbly submitted that
preparation and finalization of inter se seniority
between the categories in the above cadre has
been finalized from the year 1981 onwards and
after obtaining orders of this High Court, the same
will be published and finalized as per the Tamil
Nadu Conditions of Service Act, 2016 and thereby
the prayer of the petitioner would also be
redressed.
It is therefore, prayed that this Court may
be pleased to pass suitable permitting the 2nd
respondent to publish the inter-se-seniority list
from the year 1981 to 2020 in the basis Assistant
Commercial Tax Officer cadre and proceed thereon
for finalizing the seniority to the permanent cadre
in other category of post as per the orders of this
Court in W.A.Nos.626, 627 and 628 of 2020."
3. In view of the statement made in the
counter affidavit that the comprehensive seniority
list in the subject cadre is ready and only seeking
permission of this Court to publish the same, this
Court in consideration of the limited prayer being
sought and also the statement made in the counter
affidavit, dispose of the Writ Petition as under;
The first respondent is directed to publish
the seniority in the categories of which are the
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W.P.Nos. 4785 & 10126 of 2021
subject matter of the present lis as stated in the
counter affidavit and publish the same within a
period of two weeks from the date of receipt of
copy of this order.
4.At this, the learned counsel for the
petitioner would request this Court to grant liberty
to the petitioners to approach this Court in case
they are still aggrieved by reflection of their
seniority in the list to be published by the first
respondent.
5.With the above observations and granting
such liberty, this Writ Petition stands disposed of.
No costs. Consequently, the connected
miscellaneous petitions are closed.
2. In these two cases also, the seniority in the cadre of Assistant
Commissioner of Income Tax, is the subject matter of lis and the bone of
contentions as between the parties is relating to the seniority between
them.
3. As could be seen above, the department had already sought
permission to publish the inter se seniority list from the year 1981 to till
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W.P.Nos. 4785 & 10126 of 2021
the year 2020 in the cadre of Assistant Commercial Tax Officer and while
granting permission, the above writ petition came to be disposed of on
29.11.2021.
4. As regards the present seniority list is concerned, a direction to
publish a comprehensive seniority list by the department would be the
first step towards resolution to the dispute, as raised in the present writ
petitions, as the prayer itself is for preparation of inter-se seniority list
between the directly recruited Assistant Commissioners and the
Transferees/parties.
5. It is needless to mention that in case, any particular class of
employees is aggrieved by the assignment of ranking in the seniority list
to be published, it is always open to them to work out their remedy in the
manner known to law. In the absence of seniority list, the present writ
petitions need not be heard as the state of inter-se seniority between the
parties is in the state of fluidity which can only be settled on publication
of the comprehensive inter-se seniority between the warring groups.
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W.P.Nos. 4785 & 10126 of 2021
6. In the above circumstances, the Writ Petitions are disposed of.
The petitioners and the private respondent are to await publication of
seniority list which would ultimately govern the future promotions of all
the stakeholders. No costs. Connected Miscellaneous petitions are
closed.
Index: Yes/No 08.12.2021
Internet: Yes/No
sli/vsi
To
1.The State of Tamil Nadu represented
by the Principal Secretary to Government,
Commercial Taxes and Registration Dept.,
Secretariat, Chennai – 600 009.
2. The Commissioner of Commercial Taxes,
Ezhilagam, Chepauk, Chennai – 600 005.
https://www.mhc.tn.gov.in/judis
W.P.Nos. 4785 & 10126 of 2021
V.PARTHIBAN,J.
sli/vsi
W.P.Nos.4785 & 10126 of 2021
and
W.M.P Nos.5408, 5411 & 10744 of 2021
08.12.2021
https://www.mhc.tn.gov.in/judis
