Full Judgment Text
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PETITIONER:
S. KALYANASUNDARAM AND ORS.
Vs.
RESPONDENT:
STATE OF TAMIL NADU AND ORS.
DATE OF JUDGMENT: 30/08/1996
BENCH:
K. RAMASWAMY, G.B. PATTANAIK
ACT:
HEADNOTE:
JUDGMENT:
O R D E R
Delay condoned.
Leave granted.
These appeals by special leave arise from the order of
the Tamil Nadu Administrative Tribunal Madras Bench made on
July 13, 1993 made in T.A. No.131 of 1990. The admitted
position is that Tamil Nadu Urban Land Tax Act [for short,
the "Act"] was amended so as to extend the provisions
thereof to madurai, Coimbatore, Trichy and Sales. It was
further amended inter alia so as to extend the provisions of
the Act to the belt areas of Madras City. As regards the
appointments to the post of ministerial staff therein, they
are governed by the Tamil Nadu Ministerial Service Rules
[for short, the "Rules"]. Rules 3 of the Rules provides the
method of appointments and promotions. Rule 3 [hh] (ii)
reads as under:
"3. Method of Recruitment :
(hh) Besides promotion as provided
in rule 4, appointment to the posts
of Superintendents and Assistants
in the office of the Board of
Revenue (Land Reforms) may be made
as specified in Column (2) of the
Table below, if no suitable
candidates are available for
promotion in the office of the
Board of Revenue (Land Reforms.).
THE TABLE
POSTS METHOD OF
APPOINTMENT
(1)Superintendents By recruitment
by transfer
from among
Deputy
Tahsilders and
Tahsildars in
the Tamil Nadu
Revenue Subb-
rdinate
Service.
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(ii) Assistants By transfer
from among
Assistants in
the district
Revenue Units.
(1) Appointment to the posts of
Superintendents (Selection Grade)
in the office of the Board of
Revenue (Urban Land Tax)-
Commissioner of Urban Land Tax and
in the Offices of the Assistant
Commissioners of Urban Land Tax,
shall be made by promotion form
among the Superintendents in the
Urban Land Tax Department and in
other Branches of the Board of
Revenue or by recruitment by
transfer form the category of
Deputy Tahsildars in the Tamil Nadu
Revenue Subordinate Service.
(ii) Appointment to the posts of
Superintendents in the office of
the Board of Revenue (Urban Land
Tax) - Commissioner of the Urban
Land Tax and in the offices of the
Assistant Commissioners of Urban
Land Tax, shall be made by
promotion from among the Assistants
i the Urban Land Tax Department and
from among the Assistant of the
District Revenue Unit or other
Branches of the Board of Revenue.
(iii) Appointment to the posts of
Assistants in the Office of the
Board of Revenue (Urban Land Tax )-
Commissioner of Urban Land Tax and
in the office of the Assistant
Commissioner of Urban Land Tax,
shall be made by promotion form
among the junior Assistants in the
Urban Land Tax Department and from
among the junior assistants of the
District Revenue Unit or other
Branches of the Board of Revenue.
(iv) Besides direct recruitment as
provided in rule 2, appointment to
the posts of junior Assistants and
typists in the office of the Board
of Revenue (Urban Land Tax)-
Commissioner of Urban Land Tax and
in the office of the Assistant
Commissioners of Urban Land Tax,
shall be made by transfer from
among the junior Assistants and
typists of the District Revenue
Unit or prom other Branches of the
Board of Revenue, respectively,"
Under Rule 11 dealing with recruitment to the
departmental units it is stated that for the purpose of
direct recruitment etc, to the service, a departmental unit
shall mean [a] in the City of Madras, each office; and [b]
outside the City of Madras, each department in each District
provided that each office or group of offices specified in
the table given therein, shall be a departmental unit.
Under item (ii) Board of Revenue shall be one unit for all
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branches excluding settlement of Estates and Commercial
Taxes; under item (iii) it shall be departmental unit for
Settlement of Estates Branch and under item (iii) it shall
be for Commercial Taxes Branch. It would thus be seen that
the Board of Revenue shall have three separate departmental
units. The Government have further amended the Rules be
making special Rules under G.O.Ms No.3134, Public (Service)
Department dated September 29. 1975 which came into force
w.e.f. March 1, 1970 adding below Rule 3 [hh] in the Rules
The said Special Rules read as under :
"ii) (i) Appointment to the posts
of Superintendent (Selection Grade)
in the office of the Board of
Revenue (Urban Land Tax)
Commissioner of Urban Land Tax, and
in the offices of the Assistants
Commissioner of Urban Land Tax,
Department and from among the
Assistants in the District Revenue
Unit or other branches of the Board
of Revenue.
iii) Appointment to the Posts of
Assistants in the office of the
Board of Revenue (Urban Land Tax
and)- Commissioner of Urban Land
Tax, shall be made by promotion
from among the Junior Assistants,
in the Urban Land Tax Departments
and from among the Junior
Assistants of the District Revenue
Unit or other branches of the Board
of Revenue.
iv) Besides direct recruitments
provided in rule 2, appointment to
the posts of Junior Assistants and
Typists in office of the Board of
Revenue (Urban Land Tax) -
Commissioner of Urban Land Tax and
in the office of the Assistant
Commissioners or Urban Land Tax,
shall be made by transfer from
among the Junior Assistants and
Typists of the District Unit or
from other branches of the Board of
revenue, respectively".
2. In annexures I, under the
heading "Section A - Selection
Categories’, Under the sub-heading
‘Revenue Departments’ after item 4,
the following item shall be added,
namely :-
5. Office of the Board of Revenue
(Urban Land Tax) - Commissioner of
Urban Land Tax and the offices of
the Assistant Commissioner or Urban
Land Tax.
i) Superintendent
ii) Assistants.
3. In Annexures II, under the
heading ‘Revenue Department after
item 4, the following item shall be
added,
"5. Office of the Board of Revenue
(Urban Land Tex)- commissioner of
Urban Land Tax and the offices of
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the Assistant Commissioner of Urban
Land Tax.
All members of the service :
Commissioner of Urban Land Tax and
the ex-office, Secretary, Board of
Revenue (Urban Land Tax) Board of
Revenue (ULT)
4. In Annexure. III
(i) After o category "1
Superintendent in the Directorate
of Tamil Development in Column (1)
and the entries relating thereto in
column (2) and (3) the following
category and entries shall be
inserted, namely :-
1.Superintendents By 1.Revenue
in the office of Tran Test
the Board of sfer
Revenue (ULT) or
Commissioner or pro 2.Survey
Urban land Tax motion Training
and office of for a
the Asstt.Commor period not
of Urban Land less than
Tax four weeks
3.(contd...3)
POSTS TESTS
ii) Assistants in the Revenue
office of the Board Tests Port
of Revenue(urban land I,II and
Tax Commissioner of III.
Urban Land Tax and
the Assistant COmmi-
ssioners of Urban Land
Tax
6. SERVICE TO COURT FOR PROMOTION:
The junior Assistants of District
Revenue establishment Working as Junior
Assistant or working into higher post
holding more responsibilities in the
Urban Land Tax Department shall be
entitled to count their services in the
Urban Land Tax Department for the
Purpose of promotion as Assistants in
the District Revenue Unit from which
they were drawn too the extent they
would have otherwise acted as Junior
Assistants in the said District Revenue
Unit.
EXPLANATION - For the purpose of these
rules, District Revenue Unit" means, in
respect of office Located in Madras City
the Revenue unit of Madras District and
in respect of office located in other
places the Revenue Unit of the District
in which the office is located, but
shall not include persons whose services
were not regularised in the respective
posts."
The controversy having arisen is: whether for the
purpose of promotions from the category of Assistants to the
category of Superintendents, the units in respect of the
City of Madras, office of the Assistant Commissioner [Urban
Land Tax and of the Commissioner [Urban Land Tax] would be
common unit? In view of the above quoted Rules the answer
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obviously would be in the negative. It is clear from the
record that by G.O. Ms. No. 612. Revenue dated May 2 1989 an
abortive attempt was made to infuse all the departments into
a common unit for the purpose of promotion but the same came
to be cancelled by C.D. M.s No.642 Revenue dated April 18
1990. Consequently, even the administrative decision taken
had no statutory base but became fugitive. Even the
respondents approached the Tribunal claiming promotions on
the premise that there was common unit all the departments
in the City, the Tribunal by the impugned order had directed
that the respondents be treated as part of the unit of the
Board of Revenue and resultantly their cases be considered
for promotion. Thus these appeals by special leave.
Shri Bhai Naik, learned senior counsel for the
appellants contended that the approach adopted by the
Tribunal in considering the Board of Revenue and other
branches in the city as one unit for the purpose of
promotion of Assistants as Superintendents is violative of
Rule 3 [hh] of the Rules. We find force in the contention.
It is seen that Rule 3 [hh] has in unambiguous language
expressed unequivocally that " if suitable candidates are
not available for promotion in the office of the Board of
Revenue [Land Revenue )", then the question of considering
the claims of Assistants in other units as amended in
G.O.Ms.No.3134 dated September 29 1975 would arise. It is
sought to be contended by the respondents that for over 20
years the respondents had no opportunity for promotion. The
appellants are juniors in point of time of appointment and ,
therefore, they cannot well steal march over the
respondents. The Tribunal has considered in equity all the
units as one unit for the purpose of promotion and does not
call for interference under Article 136 of the Constitution.
In similar cases, on an earlier occasion same view was
expressed to which some of the appellants were parties. We
find no force in the contention. We are called upon to
interpret the rule. We cannot avoid correct interpretation
and supplant equity to sway over statutory rule when
Assistants in Board of Revenue are available for promotion
to consider the cases of Assistants in other units. Equity
operates where law is silent it will be for the rule-making
authority to decide the unit for the purpose of recruitment
or promotion. The Government did not agree to integrate all
the three units as one. In the face of the unambiguous
statutory language employed therein, it would be difficult
to give acceptance to the contention of the respondents.
Even the amended rule has specifically provided that "in
rule 3, after sub-rule (hh), the following sub-Rule shall be
added", viz., as extracted above. In the light of the
language of rule 2 [hh], the necessary conclusion would be
that the Assistants, if available from the Board or Revenue
unit, would be considered first for promotion as
Superintendent. In their absence, Assistants available in
the office of the Assistant Commission of Urban Land Taxes
etc. are to be considered for promotion.
The appeals are accordingly allowed. The petition filed
in the Tribunal stands dismissed but, in the circumstances,
without costs.