9911796707
TMI Blog1990 (5) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... t Petition No. 3073 of 1974 on 18th July, 1985. The appellant who was a chartered accountant was appointed as a non- official Member of the Sales Tax Appellate Tribunal, in the State of Karnataka by an Order (No. RD 80 SXE 1958) dated 16th July, 1958 for a period of two years from 17th July, 1958, under sub-section (2) of section 4 of the Mysore Sales Tax Act, 1957 (Mysore Act No. 25 of 1957). By an Order No. RD 17 SXT 58 dated 12th December, 1958, issued by the Government it has been mentioned that the appellant as Member of the Sales Tax Tribunal shall be eligible for travelling allowance under the Mysore Civil Services Rules, 1958, as a Government servant in respect of tours undertaken by him in connection with his official duty on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Mysore Civil Services Rules he would not be entitled to claim such a pension. The writ petition was dismissed. The learned Judge, of course, held that the appellant would be entitled to gratuity in terms of rule 64 and so directed the Government to examine the case of the appellant for grant of gratuity under the rule and pass appropriate orders in that regard expeditiously. The appellant feeling aggrieved preferred Writ Appeal No. 520 of 1975 which was dismissed by the High Court and the judgment pronounced in the writ petition was upheld. It is against this judgment and order, this appeal on special leave has been filed. The main plank of the argument of the counsel for the appellant is that the appellant as a member of the Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew sub- rule (6) was substituted which was to the following effect: "(6) The non-official Member shall be eligible for gratuity equivalent to one month's pay for each completed year of service including interruption, or interruptions, if any, the total duration of which does not exceed 180 days but shall not be eligible for any pension or other remuneration." Thus the appellant was appointed as a non-official Member in the Karnataka Sales Tax Appellate Tribunal under sub-section (2) of section 4 of the Mysore Sales Tax Act, 1957 and the last extension of the period of his service was given by the Government under clause (b) of sub-rule(1) of rule 64 of the Mysore Sales Tax Rules, 1957. The terms and conditions of his service will be gover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al and he was paid travelling allowance according to the Mysore Civil Services Rules, 1958 and so he is entitled to pension as provided in the said Rules. As stated hereinbefore that the appellant was appointed as a Member of the said Tribunal by the respondent-State under section 4(2) of the Sales Tax Act and though initially appointed for a period of two years in 1958, his service was extended periodically till February, 1972, under clause (b) of sub-rule (1) of rule 64 of the Mysore Sales Tax Rules, 1957, by the Government of Mysore. Therefore, the foremost question is whether in such circumstances the Mysore Civil Services Rules apply to him. It is apropos to refer in this connection sub-rule (2) of rule 2 of the Mysore Civil Services R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal after he crossed the age of 61 years. There was no specific order that the appellant was due to retire at the age of 55 years. There is no rule for a non-official Member to retire at a particular age. Moreover by Order No. FD 1 CAT 69 dated 28th January, 1970, the Government sanctioned certain terms and conditions of his appointment. The condition Nos. 2 and 5 are as hereunder: "(2) The terms of appointment shall be one year with effect from 9th December, 1969. ............ ............ (5) He is permitted to take up the audit of accounts of any person, institution, firm or body of persons without prejudice to his official duties as a Member of the Tribunal and the person, institution, firm or body of persons concerned is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
