Citation : 2023 Latest Caselaw 1425 Mad
Judgement Date : 6 February, 2023
W.P.No.3102 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.02.2023
CORAM
THE HONOURABLE MR. JUSTICE N.ANAND VENKATESH
W.P.No.3102 of 2023
R.Sivakumaran … Petitioner
Vs.
1.The Principal secretary to
to Government
Commercial Taxes Department
Fort St.George
Chennai - 600 009.
2.The Commissioner of Commercial Taxes
Chepauk, Chennai - 600 005. … Respondents
Writ Petition filed under Article 226 of the Constitution of India for
issuance of a Writ of Mandamus, direct the 1st respondent to consider and
pass orders on petitioner's appeal dated 29.07.2021 for granting retrospective
promotion to him as Deputy Commercial Tax Officer (now upgraded as
commercial Tax Officer) for the year 1998 on par with his juniors and to
place his name in the Deputy Commercial Tax Officer(Now upgraded as
commercial Tax Officer) (Now upgraded as Commercial Tax Officer) list for
the year 1998 at Sl.No.129A by relaxing Rule 6(d) of the Tamil Nadu
Page No.1 of 6
https://www.mhc.tn.gov.in/judis
W.P.No.3102 of 2023
Commercial Tax Subordinate Service Rules as done by the Government in
respect of petitioner's colleagues and co delinquents Mr.Varadharajan,
Mr.P.Mani and Mr.S.Rajan vide G.O.Ms.No.81 Commercial Taxes and
Registration Department dated 01.06.2021, G.O.Ms.No.94 Commercial
Taxes and Registration Department dated 02.06.2021, G.O.Ms.No.95
Commercial Taxes and Registration Department dated 02.06.2021 and to
accordingly sanction him arrears of pay, refixation of his last drawn pay and
also revise his pension and other consequential pensionary benefits.
For Petitioner : Mr.R.Prem Narayan
For Respondents : Mrs.K.Vasanthamala
Government Advocate
ORDER
This writ petition has been filed for the issue of a writ of mandamus
directing the 1st respondent to consider the appeal filed by the petitioner on
29.07.2021, within the time frame fixed by this Court.
2.The case of the petitioner is that he was working as a Deputy
Commercial Tax Officer (Manager) and he retired from service on attaining
the age of superannuation on 31.12.2001. The grievance of the petitioner
was that his name was not included in the panel for promotion to the post of
https://www.mhc.tn.gov.in/judis W.P.No.3102 of 2023
Deputy Commercial Tax Officer due to the currency of punishment of
stoppage of increment for a period of two years with cumulative effect. The
petitioner along with other similarly placed persons challenged the
punishment imposed against them in WP.Nos.8948 to 8951 of 2011.
3.This Court by a common order dt.11.07.2018, allowed the writ
petitions and the punishment imposed against the petitioner and 2 others was
set aside. According to the petitioner, pursuant to the orders passed in the
writ petition, representations were made seeking for two annual increments
and for payment of the arrears and for including the name of the petitioner in
the panel that was prepared in the year 1998 for promotion to the post of
Deputy Commercial Tax Officer. The representation that was made by the
other delinquent officers was considered and the Government also relaxed
the relevant rule and they were given the benefits. However, when it came to
the petitioner, the benefit was not given to the petitioner on the ground that
he did not complete two years of service as Assistant Commercial Tax
Officer in the assessment circle. It is stated that the petitioner made an
appeal in this regard to the Government, seeking for relaxation of rules as
https://www.mhc.tn.gov.in/judis W.P.No.3102 of 2023
was done for the co-delinquent officers since the same was not considered,
the present writ petition has been filed before this Court.
4.Heard Mr.R.Prem Narayan, learned counsel for the petitioner and
Mrs.K.Vasanthamala, learned Government Advocate appearing on behalf of
the respondents.
5.The learned Government Advocate appearing on behalf of the
respondents submitted that the appeal that has been filed by the petitioner is
now under consideration before the 1st respondent and the same will be dealt
with on its own merits and in accordance with law and a decision will be
taken by the 1st respondent within the time limit fixed by this Court.
6.In the light of the above submission made by the learned Government
Advocate, there shall be a direction to the 1st respondent to consider the
appeal filed by the petitioner on its own merits and in accordance with law
and a final order shall be passed within a period of six weeks from the date of
receipt of a copy of this order.
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7.This writ petition is disposed of in the above terms. No costs.
06.02.2023
kp
Internet : Yes/No
Index : Yes/No
Speaking Order :Yes/No
Neutral Judgment :Yes/No
To
1.The Principal secretary to
to Government
Commercial Taxes Department
Fort St.George
Chennai - 600 009.
2.The Commissioner of Commercial Taxes Chepauk, Chennai - 600 005.
https://www.mhc.tn.gov.in/judis W.P.No.3102 of 2023
N.ANAND VENKATESH,J.
KP
W.P.No.3102 of 2023
06.02.2023
https://www.mhc.tn.gov.in/judis
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