GST Helpdesk   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
GST - Acts SGST - Acts GST - FAQ GST Rates, Exemption CGST Notif. IGST Notif. Exempt Income Salary income
Extracts
Home List
← Previous Next →

2017 (1) TMI 831 - ALLAHABAD HIGH COURT

2017 (1) TMI 831 - ALLAHABAD HIGH COURT - TMI - Validity of order of Learned Single Judge - transfer of Collection Amin from Kanpur to Etawah - Authority under U.P. Trade Tax Collection Amins' Service Rules, 1995 to transfer - Rule 27 of 1995 Rules and Rule 29 of the 1974 Rules - Held that: - as far as 1974 Rules are concerned, they have no application whatsoever in reference of Collection Amin who have been working as such in the Uttar Pradesh Trde Tax Department, and have been absorbed in Trad .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e Mrs. Sangeeta Chandra, JJ. For the Appellant : Manish Goyal For the Respondent : C.S.C. ORDER Ram Bir Singh is before this Court, assailing the validity of the order dated 29.09.2010 passed by the learned Single Judge in Civil Misc. Writ Petition No. 55494 of 2010 (Ram Bir Singh Vs. State of U.P. and others) wherein learned Single Judge has refused to quash the order dated 20.08.2010 passed by the Commissioner, Commercial Tax (Collection Section) U.P. Lucknow by which petitioner-appellant has .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rt by preferring writ petition and assailing the validity of the same. Said challenge has failed and thus present Special Appeal. Learned counsel for the petitioner-appellant submitted before us that service condition of the petitioner-appellant are governed by the provisions of the U.P. Trade Tax Collection Amins' Service Rules, 1995 and under the aforementioned provision, there is no provision that authorizes for transfer of Collection Amin in the Commercial Tax Department from one distric .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ch transfer can be made under special circumstances within the Division by the Commissioner of the Division and outside the Division by the Board of Revenue. It has been contended by the petitioner-appellant that transfer order is in breach of statutory provision, as such present Special Appeal deserves to be allowed. Challenge made, has been countered by learned Standing Counsel by submitting that it is true that the 1995 Rules do not deal with transfer but with aid of the provisions of Rule 27 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

uch no interference be made. In order to appreciate respective arguments that have been so advanced, relevant provisions and rules require to answer the issues. Relevant extract of Rules are as follows:- "Under Rule 3(a) of the 1995 Rules, the appointing authority of the Collection Amins' is the Deputy Commissioner (Collections), Trade Tax. Rule 18(1) of the 1995 Rules provides absorption in the service and is as follows:- "Absorption in Service. 18 (1). Subject to the provisions o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

7 of the 1997 Rules, which deals with regulation of other matters is as follows:- "Regulation of other matters. 27. In regard to the matters not specifically covered by these rules or by special orders, persons appointed to the Service shall be governed by the rules, regulations and orders applicable generally to Government servants serving in connection with the affairs of the State." Rule 29 of the 1974 Rules is as follows:- "29. Transfer- (1) A Collection Amin may be transferre .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the Government reserved to themselves authority of transfer in individual cases or generally wherever it is considered expedient to do so." At the very out set, on the parameter of the Rules that has been quoted above, as far as 1995 Rules are concerned, same govern the service condition of Collection Amin serving in the Commercial Tax Department and as far as 1974 Rules are concerned, said Rules govern the service condition of Collection Amin. Rule 18(1) of the 1995 Rules clearly proceeds .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nevitable conclusion is that Collection Amin of Revenue Department and Collection Amin of Commercial Tax Department, governed by separate set of Rules and having no inter connectivity inter-se both the Rules. Fact of the matter is that once Collection Amin who has been absorbed in service and earlier had been functioning as Collection Amin in the Trade Tax Department, then such Collection Amin, by no stretch of imagination, could proceed to place reliance on Rule 29 of the 1974 Rules wherein pro .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

de Tax Department, and have been absorbed in Trade Tax Department whereas Rule 29 of the 1974 Rules are applicable only in reference of Collection Amin of Revenue Department. Once such has been the factual situation i.e. so emerging in the present case is that Rule 1974 Rules have no application whatsoever and Rule 27 of 1997 Rules clearly proceedsw to make a mention that the matters not specifically covered by these rules or by special orders, persons appointed to the Service shall be governed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version