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R.Sivakumaran … vs The Principal Secretary To
2023 Latest Caselaw 1425 Mad

Citation : 2023 Latest Caselaw 1425 Mad
Judgement Date : 6 February, 2023

Madras High Court
R.Sivakumaran … vs The Principal Secretary To on 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.

https://www.mhc.tn.gov.in/judis W.P.No.3102 of 2023

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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