OP(KAT) Nos. 209/19, 107/2020 and 108/2020; Nihad A, Akhila Jacob, and Sudarsan S. v State of Kerala and Kerala Public Service Commission and Others

## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE** **&** **THE HONOURABLE MR. JUSTICE GOPINATH P.** **FRIDAY, THE 16TH DAY OF OCTOBER 2020 / 24TH ASWINA, 1942** ## **OP(KAT).No.209 OF 2019** **AGAINST THE ORDER IN OA 1270/2018 DATED 28-03-2019 OF KERALA ADMINISTRATIVE TRIBUNAL, THIRUVANANTHAPURAM** ## **PETITIONERS/APPLICANTS IN OA:** **1 NIHAD A AGED 27 YEARS S/O.ABDUL KHADER, QUDRATH P.O.FAROOK COLLEGE, FAROOK, KOZHIKODE- 673632.** - **2 AKHILA JACOB, AGED 25 YEARS W/O.DINTO YOHANNAN, ARAKKAL HOUSE, KIRALUR, MUNDUR P.O., THRISSUR- 680541.** **3 SUDARSAN S., AGED 29 YEARS S/O.SETHURAM P., MARADOM HOUSE, AZAD LANE, THIRUNAKKARA, KOTTAYAM- 686001.** **BY ADVS. DR.K.P.PRADEEP SRI.SANAND RAMAKRISHNAN SMT.NEENA ARIMBOOR SRI.T.T.BIJU SMT.T.THASMI SMT.ANJANA KANNATH** OP(KAT) No.209/19 & conn.cases -:2:- ## **RESPONDENTS/RESPONDENTS IN OA:** - **1 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT (TAXES) TAXES DEPARTMENT, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM- 695001.** - **2 KERALA PUBLIC SERVICE COMMISSION, REPRESENTED BY ITS SECRETARY, PSC OFFICE PATTOM, THIRUVANANTHAPURAM- 695004.** - **3 THE SECRETARY, KERALA PUBLIC SERVICE COMMISSION, PSC OFFICE, PATTOM, THIRUVANANTHAPURAM- 695004. R2-3 BY SRI.P.C.SASIDHARAN, SC, KPSC SRI. T. RAJASEKHARAN NAIR- SR. G.P.** **THIS OP KERALA ADMINISTRATIVE TRIBUNAL HAVING BEEN FINALLY HEARD ON 01-10-2020, ALONG WITH OP(KAT).107/2020, OP(KAT).108/2020, THE COURT ON 16-10-2020 DELIVERED THE FOLLOWING:** OP(KAT) No.209/19 & conn.cases -:3:- **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE** ## **&** **THE HONOURABLE MR. JUSTICE GOPINATH P.** **FRIDAY, THE 16TH DAY OF OCTOBER 2020 / 24TH ASWINA, 1942** ## **OP(KAT).No.107 OF 2020** **AGAINST THE ORDER IN OA (EKM) 362/2018 DATED 28-03-2019 OF KERALA ADMINISTRATIVE TRIBUNAL, THIRUVANANTHAPURAM** ## **PETITIONERS/APPLICANTS IN OA:** **1 AKHILA JACOB AGED 26 YEARS W/O.DINTO YOHANNAN, ARAKKAL HOUSE, KIRALUR, MUNDUR P.O., THRISSUR-680 541, KERALA. 2 SUDARSAN.S., AGED 30 YEARS S/O.SETHURAM.P., MARADOM HOUSE, AZAD LANE, THIRUNAKKARA, KOTTAYAM-686 001, KERALA.** **BY ADVS. DR.K.P.PRADEEP SMT.T.THASMI** ## **RESPONDENTS/RESPONDENTS IN THE OA:** **1 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT (TAXES), TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001, KERALA,** OP(KAT) No.209/19 & conn.cases -:4:- - **2 KERALA PUBLIC SERVICE COMMISSION, REPRESENTED BY ITS SECRETARY, PSC OFFICE, PATTOM, THIRUVANANTHAPURAM-695 004, KERALA.** - **3 THE SECRETARY, KERALA PUBLIC SERVICE COMMISSION, PSC OFFICE, PATTOM, THIRUVANANTHAPURAM-695 004, KERALA.** - **4 BIJU.M.M., AGED 42 YEARS S/O.MADHAVAN.M., MALAYIL HOUSE, PINDIMANA P.O., KOTHAMANGALAM, ERNAKULAM-686 692.** - **5 AJITHA XAVIER, AGED 38 YEARS W/O.JOSEPH ROAY, CHARANGATTU HOUSE, OCHANTHURUTHU P.O., ERNAKULAM DISTRICT-682 508, KERALA.** - **6 SOUMYA.A.V., AGED 36 YEARS** - **W/O.AJAYAN.P.V., PULIYAMKOTTUPARAMBIL, MELADOOR P.O., ANNAMANADA, THRISSUR DISTRICT-680 741, KERALA.** **ADDITIONAL R7 AND R8 IMPLEADED.** - **7 JAISON P BABY AGED 32 YEARS,S/O.V.C.BABY, PULINTHITTA VATTAMURUPEL HOUSE, ELAVUMTHITTA P.O., PATHANAMTHITTA DISTTICT-689 625.** - **8 KISHAN CHAND C., AGED 42 YEARS, S/O.CHANDRASENSN, CHANDRA BHAVAN, MAHADEVASWARAM, KILIMANOOR, THIRUVANANTHAPURAM-695 001.** **ADDITIONAL RESPONDENT NOS. 7 AND 8 ARE IMPLEADED AS PER THE ORDER DATED 10.07.2020 IN I.A.1/2020 IN OP(KAT) 107/2020.** **R2-3 BY SRI.P.C.SASIDHARAN, SC, KPSC** OP(KAT) No.209/19 & conn.cases -:5:- **R7 BY ADV. K.P.SATHEESAN (SR.) R7 BY ADV. SRI.P.MOHANDAS (ERNAKULAM) R7 BY ADV. SRI.K.SUDHINKUMAR R7 BY ADV. SRI.S.K.ADHITHYAN R7 BY ADV. SRI.SABU PULLAN R7 BY ADV. SRI.GOKUL D. SUDHAKARAN** **THIS OP KERALA ADMINISTRATIVE TRIBUNAL HAVING BEEN FINALLY HEARD ON 01-10-2020, ALONG WITH OP(KAT).209/2019, OP(KAT).108/2020, THE COURT ON 16-10-2020 DELIVERED THE FOLLOWING:** OP(KAT) No.209/19 & conn.cases -:6:- **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE** ## **&** **THE HONOURABLE MR. JUSTICE GOPINATH P.** **FRIDAY, THE 16TH DAY OF OCTOBER 2020 / 24TH ASWINA, 1942** ## **OP(KAT).No.108 OF 2020** **AGAINST THE ORDER IN OA (EKM) 1613/2017 DATED 28-03-2019 OF KERALA ADMINISTRATIVE TRIBUNAL, THIRUVANANTHAPURAM** ## **PETITIONERS/RESPONDENTS NO.6 AND 7 IN OA:** **1 AKHILA JACOB AGED 26 YEARS W/O. DINTO YOHANNAN, ARAKKAL HOUSE, KIRALUR, MUNDUR P.O, THRISSUR 680 541, KERALA 2 SUDARSAN S, AGED 30 YEARS S/O.SETHURAM P, MARADOM HOUSE, AZAD LANE, THIRUNAKKARA, KOTTAYAM 686 001, KERALA** **BY ADVS. DR.K.P.PRADEEP SRI.T.T.BIJU SMT.T.THASMI** ## **RESPONDENTS/RESPONDENTS/PETITIONERS IN OA:** **1 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT (TAXES) TAXES DEPARTMENT, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM 695 001, KERALA** OP(KAT) No.209/19 & conn.cases -:7:- - **2 KERALA PUBLIC SERVICE COMMISSION, REPRESENTED BY ITS SECRETEARY, PSC OFFICE, PATTOM, THIRUVANANTHAPURM 695 004, KERALA** - **3 THE SECRETARY, KERALA PUBLIC SERVICE COMMISSION, PSC OFFICE, PATTOM, THIRUVANANTHAPURAM 695 004, KERALA** - **4 BIJU M.M, AGED 42 YEARS** - **S/O. MADHAVAN M, MALAYIL HOUSE, PINDIMANA P.O, KOTHAMANGALAM, ERNAKULAM 686 692** - **5 AJITHA XAVIER, AGED 38 YEARS W/O. JOSEPH ROAY, CHARANGATTU HOUSE, OCHANTHURUTHU P.O, ERNAKULAM DISTRICT 682 508, KERALA** - **6 SOUMYA A.V, AGED 36 YEARS W/O. AJAYAN P.V, PULIYAMKOTTUPARAMBIL, MELADOOR P.O,ANNAMANADA, THRISSUR DISTRICT 680 741, KEERALA** - **7 ROHIT R NAIR, (DELETED) (RANK NO 87 UNDER OC), PADIKKAL PUTHENVEEDU, CHUNDAKUZHY P.O, PERUMBAVOOR, ERNAKULAM DISTRICT 683546, KERALA** - **8 MOHAMMED HASHIM (DELETED) (RANK NO 17 UNDER SUPPLEMENTARY MUSLIM), KUTTIPUZHAYIL HOUSE, NELLIKUZHY P.O, KOTHAMANGALAM, ERNAKULAM DISTRICT 686 691** - **9 NAVAS M.K, (DELETED) AGED 35 YEARS** - **S/O. ABU M.K, MUNDAN KATTIL HOUSE, AYILAKKAD POST, EDAPPAL, MALAPPURAM 679 576, KERALA** OP(KAT) No.209/19 & conn.cases -:8:- - **10 JOMI JOHN JOSEPH, (DELETED) AGED 35 YEARS S/O. JOHN JOSEPH, PATHIPARAMBIL HOUSE, POOKOTTUMANA P.O, CHUNGATHARA, MALAPPURAM 679 334, KERALA** - **11 SANOOP M.A, (DELETED) AGED 27 YEARS S/O. ASOKAN M.U, MUNDACKAL HOUSE, MANAKULANNGARA P.O, PUTHUKAVU, THRISSUR 680 684, KERALA** - **12 ARUN M.K, (DELETED) AGED 30 YEARS MUNDACKAL HOUSE, MEMMUGHOM MANEED P.O, PIRAVOM, EERNAKULAM 686 664.** **RESPONDENT NOS.7 TO 12 ARE DELETED FROM THE PARTY ARRAY AT THE RISK OF PETITIONERS AS PER ORDER DATED 6/3/2020 IN I.A.1/2020 IN OP(KAT) 108/2020.** - **13 JAISON P.BABY, AGED 32 YEARS,S/O.V.C.BABY,** **PULINTHITTA VATTAMURUPPEL HOUSE, ELAVUMTHITTA P.O.,PATHANAMTHITTA DISTRICT, PIN-689 625. PHONE - 9747329071.** - **14 KISHAN CHAND C., AGED 42 YEARS,S/O.CHANDRASENAN, CHANDRA BHAVAN,MAHADEVASWARAM, KILIMANOOR,THIRUVANANTHAPURAM-695 001. PHONE-9446105653.** **ADDITIONAL R13 AND R14 ARE IMPLEADED AS PER ORDER DATED 15/07/2020 IN I.A.2/20 IN OP(KAT) 108/20.** **R2-3 BY SRI.P.C.SASIDHARAN, SC, KPSC R5 BY ADV. DR.K.P.SATHEESAN (SR.) R5 BY ADV. SRI.S.VIBHEESHANAN R5 BY ADV. SRI.K.SUDHINKUMAR R5 BY ADV. SRI.S.K.ADHITHYAN R5 BY ADV. SRI.SABU PULLAN** OP(KAT) No.209/19 & conn.cases -:9:- **R5 BY ADV. SRI.P.MOHANDAS (ERNAKULAM) BY ADV. SRI.GOKUL D. SUDHAKARAN SRI.T.RAJASEKHARAN NAIR, SR.GOVT.PLEADER** **THIS OP KERALA ADMINISTRATIVE TRIBUNAL HAVING BEEN FINALLY HEARD ON 01-10-2020, ALONG WITH OP(KAT).209/2019, OP(KAT).107/2020, THE COURT ON 16-10-2020 DELIVERED THE FOLLOWING:** OP(KAT) No.209/19 & conn.cases -:10:- ## **J U D G M E N T** ## **[OP(KAT) Nos.209/2019, 107/2020 & 108/2020]** Dated this the 16[th] day of October, 2020 ## _**Shaffique, J.**_ These Original Petitions are filed by candidates who claimed to have acquired the qualification prescribed for the post of Commercial Tax Officer in the Commercial Tax Department of the State service. A notification was published by the Kerala Public Service Commission (KPSC) on 15/11/2013 inviting applications for the aforesaid post and one among the qualification prescribed for the post was “a pass in Chartered Accountant (Inter) as defined in the Chartered Accountants Act, 1949”. The other qualifications were Graduation with a Degree in Law, Masters Degree in Commerce or Masters Degree in Business Administration (Finance). 2. The petitioners are persons who claimed that they were eligible to apply for the said post as they have passed Chartered Accountant (Inter) as defined in the Chartered Accountants Act, 1949. A ranked list was published by KPSC on OP(KAT) No.209/19 & conn.cases -:11:- 5/7/2017 and petitioners were also included in the said ranked list. Some of the candidates in the ranked list approached the Kerala Administrative Tribunal by filing OA (EKM) No. 1613/2017 alleging that ineligible persons were included in the ranked list. The Tribunal issued an interim order dated 2/8/2017 directing the KPSC not to issue advice memos to those candidates who do not possess the qualification prescribed in the Special Rules until further orders. The petitioners in OP(KAT) No.108/2020 got impleaded in the said case. It was contended that the petitioners had Chartered Accountant (Integrated Professional Competence) Examination Certificate which is none other than Chartered Accountant (Inter) [for short 'CA (Inter)']. The Tribunal modified its interim order dated 2/8/2017 as per order dated 1/11/2017. But still no advice was being issued. The Government of Kerala as per communication dated 20/10/2017 clarified that candidates who have passed CA (Inter) after plus two (without graduation) are not eligible for direct recruitment to the post of Commercial Tax Officer and the graduation they have acquired subsequently cannot be taken into consideration. OA (Ekm) No.362/2018 and OA No.1270/2018 were filed by similarly placed persons OP(KAT) No.209/19 & conn.cases -:12:- challenging the Government communication dated 20/10/2017 in that regard. All the Original Applications were heard together and disposed of by common order dated 28/3/2019. The Tribunal after considering the respective contentions summarised the findings as under:- _“In the result, the findings are summarised as follows: i) Even in the absence of the amendment of the Special Rules, in view of the fact that Chartered Accountants Act, 1949 is incorporated only by reference in the said Special Rules, the subsequent amendments, renaming the courses from time to time, will squarely apply and will have to be treated as part of the Special Rules itself and therefore, the contentions raised by the applicants in O.A(Ekm) No.1613 of 2017 will fail and the same is dismissed. The qualification, namely, IPCC will be the same and is a sufficient qualification as notified and it is declared so._ _ii) Graduation is required in respect of candidates having Integrated Professional Competence Examination and those candidates having such qualifications included in the ranked list (candidates who are having graduation as on the last date of receipt of the Application) will be entitled for retention in the ranked list and for advice and appointment._ _iii) The candidates who are having Plus Two and IPCC (i.e without having any degree) will not be qualified for appointment even if they have been included in the ranked list. Thus 0.A (Ekm) No. 362 of 2018 and O.A. No. 1270 of 2018 are dismissed to the above extent. O.A_ OP(KAT) No.209/19 & conn.cases -:13:- _(Ekm) No.217 of 2018 is allowed and the interim order dated 2.2.2018 directing the Commission to advise him in the 44[th] turn is made absolute._ _There will be a direction to the Public Service Commission to effect advice to candidates who are qualified as per the declaration made above, which will be completed within a period of six weeks from the date of receipt of a certified copy of this order.”_ 3. The KPSC was therefore directed to advise candidates who are qualified as per the declaration made thereunder. 4. The counsel appearing for the petitioners Sri.Dr.K.P.Pradeep would argue that though in the notification and in the Special Rules for appointment to the aforesaid post, one of the qualifications prescribed is “a pass in Chartered Accountant (Inter) as defined in the Chartered Accountants Act, 1949” the council for chartered accountants had changed the nomenclature of the examination and presently it is either Chartered Accountant (Integrated Professional) Examination Certificate or Intermediate (Professional Competence) Examination Certificate. It is pointed out that in respect of other qualifications in the Special Rules as well as in the notification, the candidate ought to acquire the qualification after graduation wherein it is specifically mentioned that it should be either OP(KAT) No.209/19 & conn.cases -:14:- Graduation with a degree in law, a Masters Degree in Commerce or Masters Degree in Business Administration (Finance), and as far as the courses now acquired by the petitioners are concerned, they have obtained certificates after their plus two studies and not after Graduation. Therefore, Government or KPSC cannot take a view that only candidates having a minimum qualification of Graduation and the Integrated Professional Competence Examination Certificate as on the last date of application alone be considered for being advised from the said ranked list. 5. The argument of the learned Senior Government Pleader Sri.T.Rajasekharan Nair was supported by Sri.P.C.Sasidharan, learned standing counsel appearing for KPSC. Learned counsel submitted that Government only intended that such a senior post viz., Commercial Tax Officer in the Commercial Tax Department has to be manned by a person who should have a minimum qualification of a Graduation and also a postgraduate degree. That is the reason why in the Special Rules itself, it was mentioned that that even a law degree candidate should have law degree with graduation and two other qualifications are Masters degree. The certificate courses which the petitioners rely OP(KAT) No.209/19 & conn.cases -:15:- upon are certificates issued after completion of their plus two course and when the Government who is the employer has issued clarification as per letter dated 20/10/2017 stating that candidates who have passed CA (Inter) after plus two (without graduation) are not eligible for direct recruitment to the post of Commercial Tax Officer, KPSC is bound by the same. 6. Dr.K.P.Satheeshan, learned senior counsel appearing for the party respondents, also supported the view taken by the Government and the KPSC. 7. There is no dispute on the factual aspects involved in the matter. The learned counsel for the petitioners pointed out that CA (Inter) has not been defined under the Chartered Accountants Act. However, Regulations had been framed which was being amended from time to time. It is pointed out that the graduation was an eligibility criteria for intermediary examination as per notification No.1-CA(7)/134/1988 dated 1/6/1988. The said position continued when a notification No.1-CA(7)/19/92 was issued on 7/3/1992. However, in the said order, instead of an entrance examination, a foundation course was permitted and the eligibility criteria was a senior secondary examination or OP(KAT) No.209/19 & conn.cases -:16:- equivalent and for intermediate level, it was either the foundation course or graduation. In notification No.1-CA(7)/51/2000 dated 17/8/2001, instead of the foundation course, nomenclature was changed to Professional Education- 1 and the eligibility for the same was senior secondary examination or equivalent. For the intermediate level it was either Professional Education - 1 or graduation and the nomenclature of intermediate level was changed to Professional Education - II. By notification dated 13/9/2006 (1-CA(7)/92/2006), the nomenclature of entry level examination was changed to common proficiency course. But the eligibility was senior secondary examination or equivalent and for intermediate level, the eligibility was common proficiency course. But there was no exemption for graduation. The intermediate level was renamed as Professional Competency Course (PCC). Still further, by notification No.1-CA(7)/123/2008 there was no change in the entry level, but in intermediate level for eligibility, there was exemption for graduation and the intermediate level course was named as Integrated Professional Competency Course (IPCC). Again by notification dated 1/8/2012 (1-CA-7/145/2012) there was no change in the entry level but in intermediate level OP(KAT) No.209/19 & conn.cases -:17:- the eligibility was common proficiency course or exemption for graduation in terms of Rule 25D. The nomenclature was changed to Intermediate (PCC)/Intermediate (IPCC). With effect from 25/5/2017, the nomenclature of entry level was changed to foundation course and intermediate level as intermediate course. The eligibility stated was foundation course or graduation. It is argued that the notification in the case on hand was published on 15/11/2013 and the last date for receipt of applications was 18/12/2013. As on 18/12/2013, the relevant notification was dated 1/8/2012 where the intermediate level was renamed as Intermediate (PCC) or Intermediate (IPCC) and the eligibility was only common proficiency course at the entry level which required only senior secondary examination or equivalent and there was exemption for graduation. It is therefore argued that when the intermediate examination which was originally there as on 1/6/1988 and the nomenclature remained so till 7/3/1992, the requirement for graduation for the entry level and intermediate level has been virtually taken away from 1992 onwards. Hence, the contention is that when the notification and the Special Rules clearly indicate one of the qualification criteria as “Chartered OP(KAT) No.209/19 & conn.cases -:18:- Accountant (Inter) as defined in the Chartered Accountants Act, 1949”, any change in the regulations made under the Chartered Accountants Act, 1949 or by way of subordinate legislation has to be carried forward to determine the qualification criteria prescribed in the notification as well as in the Special Rules. 8. In the cases on hand, the only question to be considered is whether the candidates should have acquired graduation before acquiring the qualification of intermediate course in Chartered Accountancy. Apparently the nomenclature difference may not have any relevance. But the Government had clarified in their letter dated 20/10/2017 that candidates who are applying for the post of Commercial Tax Officer by direct recruitment should have acquired graduation and those candidates who had acquired such CA (Inter) or equivalent qualification without graduation and after plus two are not eligible for direct recruitment. Apparently, the Government's clarification is what they intended by the Special Rules. 9. The question to be considered is what prompted the Government to take such a view and whether it is justifiable. Now if we look at the Special Rules regarding other categories of OP(KAT) No.209/19 & conn.cases -:19:- qualification, all those qualifications have to be acquired after graduation and therefore what was intended by the Government by saying CA(Inter) was proceeding on the basis that for intermediate examination, graduation was a must. Apparently, the change in nomenclature and the fact that intermediate examination could be undertaken even by a plus two pass student after doing a foundation course was not in the contemplation of the Government at the relevant time when the Special Rules were framed. The Tribunal held that when graduation is required for three other qualification criteria, it definitely means that the Government intended graduation prior to acquiring the qualification of CA(Inter) and therefore, the clarification issued by the Government is well justified. 10. Learned counsel for the petitioners placed reliance on a few judgments which we shall consider. In _**B.Premanand v. Mohan Koikal and Others**_ [(2011) 4 SCC 266], the Apex Court held that the literal rule of interpretation really means that there should be no interpretation and the statute should be read as it is without distorting or twisting its language. In _**Zonal Manager, Bank of India, Kochi v. Aarya K.Babu**_ [(2019) 8 SCC 587], the OP(KAT) No.209/19 & conn.cases -:20:- Apex Court had held that the qualification and the eligibility criteria prescribed in the notification are sacrosanct and if any change is contemplated before completion of the selection process, it is incumbent on the part of the employer to issue a corrigendum incorporating the modifications and invite applications as per the changed criteria. Dr.K.P.Satheesan placed before us a recent judgment of the Apex Court in Civil Appeal No.232/2020, [ _**North Delhi Municipal Corporation v. Kavinder and Others**_ (MANU/SC/0594/2020)]. That was a case in which advertisements were issued inviting applications for various posts in Municipal Corporation of Delhi. Different educational qualifications were prescribed. The question considered was whether the appellant holds a Postgraduate Degree/Diploma in Social Work or Labour Welfare or Industrial Relations or Personnel Management or in any other allied subject of recognized university. The Tribunal as well as the High Court of Delhi affirmed the fact that since the candidate studied certain subjects which had a bearing on the eligibility requirements as part of his MBA degree programme, he becomes qualified. The Apex Court held that MBA degree cannot be regarded as allied to OP(KAT) No.209/19 & conn.cases -:21:- post graduate degree or diploma in the various subjects. It further held that the appellant as an employer was best suited to judge whether the degree of the 1[st] respondent was in an allied subject. Unless the said assessment was perverse or contrary to the requirements prescribed, the Tribunal should not have interfered. There cannot be any dispute on the legal proposition mentioned by the counsel appearing on either side. 11. As already stated, the only question to be considered is whether graduation is a precondition for acquiring the qualification of CA(Inter) or any other changed nomenclature. 12. Government had clarified that those persons who had acquired CA(Inter) after plus two and without graduation will not qualify for being considered for the aforesaid post. Having regard to the fact that for the three other qualifications, the qualification can be acquired only after graduation and for law degree it was specifically mentioned that he should be a graduate with law degree, it necessarily means that the Government while making the special rules had thought about an intermediate course, i.e.., CA(Inter), only after graduation which was the position over a long period of time or until it was changed subsequently. OP(KAT) No.209/19 & conn.cases -:22:- Therefore, when a stand is taken by the Government that the graduation was necessary for the purpose of the aforesaid type of job, Court cannot ignore the said clarification. We are therefore of the view that the Tribunal did not commit any error in dismissing the claim of the petitioners. Accordingly, these Original Petitions are dismissed. **Sd/-** **A.M.SHAFFIQUE** **JUDGE** **Sd/-** Rp **GOPINATH P. JUDGE** OP(KAT) No.209/19 & conn.cases -:23:- ## **APPENDIX OF OP(KAT) 209/2019** **PETITIONER'S EXHIBITS:** ## **EXHIBIT P1** **TRUE COPY OF THE MEMORANDUM OF ORIGINAL APPLICATION IN O.A.NO.1270 OF 2019 ON THE FILES OF THE KERALA ADMINISTRATIVE TRIBUNAL, THIRUVANANTHAPURAM.** **EXHIBIT P1(A1)** **TRUE COPY OF THE NOTIFICATION IN CATEGORY NO.387/2013 DATED 15.11.2013 ISSUED BY THE 2ND RESPONDENT.** **EXHIBIT P1(A2) TRUE COPY OF THE RANKED LIST NO.662/17/SSIV IN CATEGORY NO.387/2013 DATED 05.07.2013.** - **EXHIBIT P1(A3)** **TRUE COPY OF THE APPOINTMENT CHART NO.RIC(2) 9439/17/GW IN CATEGORY NO.387/2013.** - **EXHIBIT P1(A4)** - **TRUE COPY OF THE INTERIM ORDER DATED 02.08.2017 IN OA(EKM)NO.1613 OF 2017.** - **EXHIBIT P1(A5) TRUE COPY OF THE CLARIFICATION DATED 04.08.2017 ISSUED BY THE INSTITUTE OF CHARTERED ACCOUNTS OF INDIA.** - **EXHIBIT P1(A6)** - **TRUE COPY OF THE INTERIM ORDER DATED 01.11.2017 IN OA(EKM)1613 OF 2017.** - **EXHIBIT P1(A7)** - **TRUE COPY OF THE COMMUNICATION NO.TAXES D3-279/2017-TAXES DATED 20.10.2017 ISSUED BY THE 1ST RESPONDENT TO THE 3RD RESPONDENT.** - **EXHIBIT P1(A8)** **TRUE COPY OF THE NOTIFICATION SRO NO.341/64 DATED 26.10.1964 ISSUED BY THE GOVERNMENT OF KERALA.** OP(KAT) No.209/19 & conn.cases ## -:24:- **EXHIBIT P1(A9)** **TRUE COPY OF THE REPLY NO.1/16957/2017 DATED 20.12.2017 ISSUED BY THE OFFICE OF THE STATE TAX COMMISSIONER WITH ANNEXURE.** - **EXHIBIT P1(A10) TRUE COPY OF THE NOTIFICATION NO.G(P)NO.01/2005/TD DATED 01.01.2005 ISSUED BY THE 1ST RESPONDENT.** - **EXHIBIT P1(A11) TRUE COPY OF REPLY NO.TAXES/D3/344/2017-TAXESS DATED 10.11.2017 ISSUED FROM THE OFFICE OF THE 1ST RESPONDENT WITH ANNEXURE.** - **EXHIBIT P1(A12) TRUE COPY OF THE REPLY NO.1/18049/2018 DATED 04.01.2018 ISSUED FROM THE OFFICE OF THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT WITH ANNEXURE.** **EXHIBIT P1(A13) TRUE COPY OF THE REPLY STATEMENT DATED 22.12.2017 FILED BY THE 1ST RESPONDENT IN OA(EKM)NO.1613 OF 2017.** - **EXHIBIT P1(A14) TRUE COPY OF THE APPLICATION DATED 14.11.2017 ISSUED UNDER RIGHT TO INFORMATION ACT, 2005.** - **EXHIBIT P1(A15) TRUE COPY OF THE COMMUNICATION NO.TAXES D3/393/2017-TAXES DATED 06.12.2017 ISSUED FROM THE OFFICE OF THE 1ST RESPONDENT.** - **EXHIBIT P1(A16) TRUE COPY OF THE NOTIFICATION NO.SSIV/CTO/CTD/17 DATED 22.03.2018 ISSUED BY THE 3RD RESPONDENT.** - **EXHIBIT P2 TRUE COPY OF THE ORDER DATED 28.03.2019 IN O.A.NO.1270 OF 2019 OF THE LEARNED KERALA ADMINISTRATIVE TRIBUNAL, THIRUVANANTHAPURAM.** **EXHIBIT P3 TRUE COPY OF MA NO.2557 OF 2018 IN O.A.NO.1270 OF 2018 ON THE FILES OF THE KERALA ADMINISTRATIVE TRIBUNAL.** -:25:- OP(KAT) No.209/19 & conn.cases **EXHIBIT P3(A1) TRUE COPY OF NOTIFICATION NO.60/4307/GW DATED 22.08.2007 ISSUED BY THE 3RD RESPONDENT.** **EXHIBIT P4 TRUE COPY OF THE REPLY STATEMENT FILED ON 04.07.2018 BY THE 2ND AND 3RD RESPONDENT HEREIN OA(EKM)NO.362 OF 2018.** **EXHIBIT P5 TRUE COPY OF THE ADDITIONAL REPLY STATEMENT FILED ON 14.01.2019 BY THE 2ND AND 3RD RESPONDENT HEREIN OA(EKM)NO.1613 OF 2017.** **EXHIBIT P6 TRUE COPY OF THE REPLY STATEMENT FILED ON 31.03.2018 BY THE 1ST RESPONDENT HEREIN OA (EKM)NO.362 OF 2018.** - **EXHIBIT P6(A1) TRUE COPY OF THE COMMUNICATION NO TAXES D3/279/2017-TAXES DATED 26.10.2017 OF 1ST RESPONDENT TO THE 2ND RESPONDENT.** - **EXHIBIT P7 TRUE COPY OF THE RELEVANT PAGED OF THE FILE NOTE NO.1057/SUIT II(2)/19/LAW DATED 28.01.2019 OF THE LAW DEPARTMENT, GOVERNMENT OF KERALA.** - **EXHIBIT P8 TRUE COPY OF THE ORDER NO.CT/17251/2017-AB DATED 08.11.2017 ISSUED BY THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA.** - **EXHIBIT P9 TRUE COPY OF THE APPOINTMENT CHART FILE NO.RIC(2)9439/17/GW IN CATEGORY NO.387/2013 AS ON 12.03.2018.** **EXHIBIT P10 TRUE COPY OF THE APPOINTMENT CHART FILE NO.RIC(2)9439/17/GW IN CATEGORY NO.387/2013 AS ON 29.05.2018. EXHIBIT P11 TRUE COPY OF THE APPOINTMENT CHART FILE NO.RIC(2)9439/17/GW IN CATEGORY NO.387/2013 AS ON 17.12.2018.** OP(KAT) No.209/19 & conn.cases -:26:- **EXHIBIT P12 TRUE COPY OF THE APPOINTMENT CHART FILE NO.RIC(2)9439/17/GW IN CATEGORY NO.387/2013 AS ON 29.04.2019.** **EXHIBIT P13 TRUE COPY OF THE APPOINTMENT CHART FILE NO.RIC(2)9439/17/GW IN CATEGORY NO.387/2013 AS ON 26.06.2019. EXHIBIT P14 TRUE COPY OF THE APPOINTMENT CHART FILE NO.RIC(2)9439/17/GW IN CATEGORY NO.387/2013 AS ON 20.09.2019.** **EXHIBIT P15 TRUE COPY OF THE APPOINTMENT CHART FILE NO.RIC(2)9439/17/GW IN CATEGORY NO.387/2013 AS ON 04.11.2019.** OP(KAT) No.209/19 & conn.cases -:27:- ## **APPENDIX OF OP(KAT) 107/2020** **PETITIONER'S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE MEMORANDUM OF ORIGINAL APPLICATION IN OA NO.362 OF 2019 ON THE FILES OF THE KERALA ADMINISTRATIVE TRIBUNAL, THIRUVANANTHAPURAM.** - **EXHIBIT P1 (A1) TRUE COPY OF THE NOTIFICATION IN CATEGORY NO.387/2013 DATED 15.11.2013 ISSUED BY THE 2ND RESPONDENT.** - **EXHIBIT P1 (A2) TRUE COPY OF THE RANKED LIST NO.662/17/SSIV IN CATEGORY NO.387/2013 DATED 05.07.2013.** - **EXHIBIT P1 (A3) TRUE COPY OF THE APPOINTMENT CHART NO.RIC(2) 9439/17/GW IN CATEGORY NO.387/2013.** - **EXHIBIT P1 (A4) TRUE COPY OF THE INTERIM ORDER DATED 02.08.2017 OA(EKM) NO.1613 OF 2017.** - **EXHIBIT P1 (A5) TRUE COPY OF THE CLARIFICATION DATED 04.08.2017 ISSUED BY THE INSTITUTE OF CHARTERED ACCOUNTS OF INDIA.** - **EXHIBIT P1 (A6) TRUE COPY OF THE INTERIM ORDER DATED 01.11.2017 IN OA (EKM) 1613 OF 2017.** - **EXHIBIT P1 (A7) TRUE COPY OF THE COMMUNICATION NO.TAXES D3-279/2017-TAXES DATED 20.10.2017 ISSUED BY THE 1ST RESPONDENT TO THE 3RD RESPONDENT.** - **EXHIBIT P1 (A8) TRUE COPY OF THE NOTIFICATION SRO NO.341/64 DATED 26.10.1964 DATED 26.10.1964 ISSUED BY THE GOVERNMENT OF INDIA.** OP(KAT) No.209/19 & conn.cases ## -:28:- **EXHIBIT P1 (A9)** **TRUE COPY OF THE REPLY** **NO.C7/18963/2017/K2 DATED 20.12.2017 ISSUED BY THE OFFICE OF THE STATE TAX COMMISSIONER WITH ANNEXURES.** - **EXHIBIT P1 (A10) TRUE COPY OF THE NOTIFICATION NO.G(P) NO.01/2005/TD DATED 01.0.2005 ISSUED BY THE 1ST RESPONDENT.** - **EXHIBIT P1 (A11) TRUE COPY OF REPLY NO.TAXES/D3/344/2017-TAXESS DATED 10.11.2017 ISSUED FROM THE OFFICE OF THE 1ST RESPONDENT WITH ANNEXURES.** - **EXHIBIT P1 (A12) TRUE COPY OF THE REPLY NO.1/18049/2018 DATED 04.01.2018 ISSUED FROM THE OFFICE OF THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT WITHE ANNEXURES.** - **EXHIBIT P1 (A13) TRUE COPY OF THE REPLY STATEMENT DATED 22.12.2017 FILED BY THE 1ST RESPONDENT IN OA (EKM) NO.1613 OF 2017.** - **EXHIBIT P1 (A14) TRUE COPY OF THE APPLICATION DATED 14.11.2017 ISSUED UNDER RIGHT TO INFORMATION ACT, 2005.** - **EXHIBIT P1 (A15) TRUE COPY OF THE COMMUNICATION NO.TAXES D3/393/2017-TAXES DATED 06.12.2017 ISSUED FROM THE OFFICE OF THE 1ST RESPONDENT.** - **EXHIBIT P2 TRUE COPY OF THE ORDER DATED 28.03.2019 IN OA 1270 OF 2019 OF THE LEARNED KERALA ADMINISTRATIVE TRIBUNAL, THIRUVANANTHAPURAM.** ## **EXHIBIT P3** - **TRUE COPY OF MA NO.2557 OF 2018 IN OA NO.1270 OF 2018 ON THE FILES OF THE KERALA ADMINISTRATIVE TRIBUNAL.** - **EXHIBIT P3 (A1) TRUE COPY OF NOTIFICATION NO.60/4307/GW DATED 22.08.2007 ISSUED BY THE 3RD RESPONDENT.** OP(KAT) No.209/19 & conn.cases -:29:- ## **EXHIBIT P4** **TRUE COPY OF THE REPLY STATEMENT FILED ON 04.07.2018 BY THE 2ND AND 3RD RESPONDENT HEREIN OA (EKM) NO.362 OF 2018.** ## **EXHIBIT P5** **TRUE COPY OF THE ADDITIONAL REPLY STATEMENT FILED ON 14.01.2019 BY THE 2ND AND 3RD RESPONDENT HEREIN OA (EKM) NO.1613 OF 2017.** ## **EXHIBIT P6** **TRUE COPY OF THE REPLY STATEMENT FILED ON 31.03.2018 BY THE 1ST RESPONDENT HEREIN OA (EKM) NO.362 OF 2018.** **EXHIBIT P6 (A1) TRUE COPY OF THE COMMUNICATION NO.TAXES DE/279/2017-TAXES DATED 26.10.2017 OF 1ST RESPONDENT TO THE 2ND RESPONDENT.** **EXHIBIT P7** **TRUE COPY OF THE RELEVANT PAGES OF FILE NOTE NO.1057/SUIT II (2)/19/LAW DATED 28.01.2019 OF THE LAW DEPARTMENT, GOVERNMENT OF KERALA.** OP(KAT) No.209/19 & conn.cases -:30:- ## **APPENDIX OF OP(KAT) 108/2020** **PETITIONER'S EXHIBITS:** - **EXHIBIT P1** **TRUE COPY OF THE MEMORANDUM OF ORIGINAL APPLICATION IN OA(EKM) NO. 1613 OF 2017 ON THE FILES OF THE KERALA ADMINISTRATIVE TRIBUNAL, ADITIONAL BENCH, ERNAKULAM** **EXHIBIT P1(A1)** - **TRUE COPY OF THE RELEVANT PAGES OF THE AMEDED RULES 2005 PUBLISHED AS PER NOTIFICATION GO(P) NO. 1/2005/TD DATED 1-1-2005.** - **EXHIBIT P1(A2) TRUE COPY OF THE NOTIFICATION PUBLISHED AS CATEGORY NO. 387/2013 DATED 15-112013 ISSUED BY THE 3RD RESPONDENT** **EXHIBIT P1(A3)** **TRUE COPY OF THE RANKED LIST PUBLISHED BY THE 2ND RESPONDENT AS RANKED LIST NO. 662/17/SSIV UNDER CATEGORY NO. 387/2013 WHICH CAME INTO FORCE ON 5-072017** - **EXHIBIT P1(A4) TRUE COPY OF THE LETTER WRITTEN BY THE 3RD RESPONDENT TO THE FIRST RESPONDENT DATED 23-02-2017** - **EXHIBIT P2 TRUE COPY OF THE ORDER DATED 28-3-2019 IN OA 163 OF 2017 OF THE LEARNED KERALA ADMINISTRATIVE TRIBUNAL, THIRUVANANTHAPURAM** - **EXHIBIT P3** - **TRUE COPY OFMA NO. 2557 OF 2018 IN OA NO. 1270 OF 2018 ON THE FILES OF THE KERALA ADMINISTRATIVE TRIBUNAL** **EXHIBIT P3(A1)** **TRUE COPY OF NOTIFICATION NO. 60/4307/GW DATED 22-08-2007 ISSUED BY THE 3RD RESPONDENT** OP(KAT) No.209/19 & conn.cases -:31:- **EXHIBIT P4** **TRUE COPY OF THE REPLY STATEMENT FILED ON 4-7-2018 BY THE 2ND AND 3RD RESPONDENT HEREIN OA (EKM) NO 362 OF 2018** - **EXHIBIT P5 TRUE COPY OF THE ADDITIONAL REPLY STATEMENT FILED ON 14-1-2019 BY THE 2ND AND 3RD RESPONDENT HEREIN OA (EKM) NO 1613 OF 2017** **EXHIBIT P6 TRUE COPY OF THE REPLY STATEMENT FILED ON 31-3-2018 BY THE 1ST RESPONDENT HEREIN OA(EKM) NO.3 62 OF 2018** - **EXHIBIT P6 (A1) TRUE COPY OF THE COMMUNICATION NO TAXES D3/279/2017-TAXES DATED 26-10-2017 OF THE 1ST RESPONDENT TO THE 2ND RESPONDENT** - **EXHIBIT P7 TRUE COPY OF THE RELEVANT PAGES OF FILE NOTE NO. 1057/SUIT II (2)/19/LAW DATED 28-1-2019 OF THE LAW DEPARTMENT, GOVERNMENT OF KERALA.** - **RESPONDENT'S EXHIBTIS** **EXT.R5(A) TRUE COPY OF THE MA (EKM) NO.1247/2018 IN OA(EKM) NO.1613/2017** **EXT.R5(B) TRUE COPY OF THE MA (EKM) NO.1735/2018 IN OA(EKM) NO.1613/2017.** True Copy **PS to Judge**