O.P.(KAT).Nos.135, 177, 178, 179, 180 & 202/2021

# **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR.JUSTICE A.K.JAYASANKARAN NAMBIAR** **&** **THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.** **MONDAY, THE 25[TH] DAY OF JULY 2022/3RD SRAVANA, 1944** **O.P(KAT).NO.135 OF 2021** **AGAINST THE ORDER DATED 21.4.2021 IN OA (EKM) NO.239/2020 OF KERALA ADMINISTRATIVE TRIBUNAL, THIRUVANANTHAPURAM** ## **PETITIONER/APPLICANT IN THE OA:** **BIJI P.M AGED 41 YEARS, D/O. MADHAVAN, PAMBOORAMPARAMBIL HOUSE, KUARAMANGALA KARA, KUMARAMANGALAM VILLAGE, THODUPUZHA TALUK, IDUKKI DISTRICT-685 608, THODUPUZHA TALUK, IDUKKI DISTRICT-685 608, WORKING AS UPPER DIVISION CLERK, SGST OFFICE, WORKING AS UPPER DIVISION CLERK, SGST OFFICE, WORKING AS UPPER DIVISION CLERK, SGST OFFICE, KOTHAMANGALAM, ERNAKULAM DIST-686 691** **BY ADV.SRI.ELVIN PETER P.J. BY ADV.SRI.K.R.GANESH BY ADV.SRI.SIDHARTH SUDHEER** ## **RESPONDENTS/RESPONDENTS IN OA:** - **1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.** - **2 THE COMMISSIONER OF SGST, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002.** - **3 THE JOINT COMMISSIONER OF SGST TAX TOWER, KARNATAKA, THIRUVANANTHAPURAM-695002, PIN – 695002** **O.P.(KAT).Nos.135, 177, :: 2 :: 178, 179, 180 & 202/2021** - **4 THE KERALA PUBLIC SERVICE COMMISSION, REPRESENTED BY ITS SECRETARY, THULSI HILLS, PATTOM PALACE P.O, THIRUVANANTHAPURAM-695 004** - **5 RAKHEE M. RAJAN, VENKITTATH HOUSE, KURUMPILAVU, THRISSUR P.O, KURUMPILAVU-680 564** - **6 SHAHANAS P.U, ARAKKAPARAMBIL, C.K. VENUGOPALAN ROAD, NEAR BADARIYA MASJID, C.K. VENUGOPALAN ROAD, NEAR BADARIYA MASJID, NETTOOR, ERNAKULAM-682 040** - **7 SHEEBA P.B, AMBIYIL HOUSE, KODUNGOOR, EDAPPALLI THAZHE, VAZHOOR, KOTTAYAM-686 504** - **8 BABU PUTHUSSERI, THAYYIL HOUSE, MANANTHERI, MANANTHERI P.O, KANNUR-670 643** - **9 JAYA GOPINATH, LOVE SHORE, PARAMBIL BAZAR, KOZHIKODE, KONOT-673 571** - **10 RADHAMONY AMMA K.N, IV/323, PLACHERIL HOUSE, MEENADOM, KOTTAYAM-686 516** - **11 SHEENAMMA K, ASHTAPATHI NORTH, ARYAD P.O, ROAD MUKKU, ALAPPUZHA-688 538** - **12 BINDU T.D, NANDANAM, NEAR KOZHIMALA CHURCH PUTHUPPALLY, KOTTAYAM-686 011** - **13 REENA T.R,** **O.P.(KAT).Nos.135, 177, :: 3 :: 178, 179, 180 & 202/2021** ## **SAJI BHAVAN, CHARIVUVILA, KOTTUKAL, NELLIMOOD, THIRUVANANTHAPURAM-695 524** - **14 PRAJEESH K,** **MANATHANATH HOUSE, POOKKOM, PANOOR, KANNUR-670 692.** - **15 PRETHI U.K. NAIR,** - **MOOLAVADAKETHIL, PUZHAVATHU, CHANGANACHERRY P.O, KOTTAYAM-686 101** - **16 SAJITHA V.S,** - **T.C. 79/1057, SURABHI, KARIKKAKOM, THIRUVANANTHAPURAM BEACH P.O, 695 007.** - **17 AKHILA M.M,** - **PANAKAMPARAMBIL, ELAMAKKARA, ELAMAKKARA P.O, ERNAKULAM-682 026.** - **18 ANSALANA T.A, VATTAKAPPARA CHIRKKADAVU, MAKKUNNEL, KOTTAYAM CHIRAKKADAVU CENTRE-686 519** - **19 MANSA R.A,** - **RIFA COTTAGE, NEAR OLD HIGH WAY, THONNAKKAL P.O, THIRUVANANTHAPURAM-695 317** - **20 RASHMI T.V,** - **THAZHATHUVEETTIL HOUSE, POOPPATHY, POOPPATHY P.O, THRISSUR-680 733** - **21 JASEENA R, RAJEEB MANZIL, MADATHARAM, MADATHARA P.O, THIRUVANANTHAPURAM-691 541** - **22 RINCY FRANCIS, ALAPPADAN HOUSE, PULLAZHI P.O, PULLAZHI,** **O.P.(KAT).Nos.135, 177, :: 4 :: 178, 179, 180 & 202/2021** ## **THRISSUR-680 012.** - **23 RADHIKA S,** **KARUKAYIL HOUSE, MUTHUKULAM SOUTH, MUTHUKUAM SOUTH P.O, ALAPPUZHA-690 506** - **24 DEEPTHY S, GOPA VILASAM, MELKULANGARA, VAYAKKAL, KOLLAM-691 532** - **25 SHEENA K.S,** - **KOCHIPARAMBATH HOUSE, PERINJANAM, PERINJANAM, THRISSUR-680 686** - **26 ANITHA R, THAYYIL VEEDU, BODHI NAGAR 30, THATTAMALA, THATTAMALA P.O, KOLLAM-691 020** - **27 RAGHU P.K, PATTATH HOUSE, CHERPU, WEST CHERPU, WEST THRISSUR-680 561** - **28 MINIMOL C.J, CHIRAYIL HOUSE, THYCKAL , THYCKAL P.O, ALAPPUZHA-688 530** - **29 JEEJA K.P, NANDANA, NAMBIARAMBATH CHELANNUR, CHELANNUR, KOZHIKODE-673 616** - **30 FOUSJAN S,** **PANAYIL VADAKKATHIL, KEERTHI NAGAR-24, ASRAMAM, KOLLAM ASRAMAM-691 002** - **31 SATHEESH KUMAR S, TC NO. 32/2005, MRA T-10, MELECHENNASHERY MARUTHANKUZHI, KANJIRAMPARA,** **O.P.(KAT).Nos.135, 177, :: 5 :: 178, 179, 180 & 202/2021** ## **THIRUVANANTHAPURAM-695 030** - **32 PRASHEEBA V.V,** - **BALACHANDRA, METHILTHODI, AZHINJILAM-NEAR FAROOK COLLEGE, MALAPPURAM, AZHINHILAM-673 632** - **33 RAJITHA V.V,** - **GOVT. QUARTER NO. 37/432, MELARANNUR, KARAMANA, THIRUVANANTHAPURAM-695 002** - **34 LEKSHMY V.S, SUMA BHAVAN, KANNIMEL, C. WARD, KILIKOLLOOR, KOLLAM-691 004** - **35 SANDHYA M.P,** - **MAYA NIVAS, THAYYIL PARAMBU, POOZHIYIL ROAD, KOZHIKODE WEST HILL-673 005** - **36 DEEPTHI DAS D BLAVATH HOUSE, AYYAPPANKAVU, COCHIN-682 018** - **37 PRADEEP M.K, MK BHAVAN, KIZHUVILAM P.O, MAMOM, ATTINGAL, THIRUVANANTHAPURAM-69514** - **38 SANDEEP K, NEDIYARAMBATH HOUSE, CHELAVOOR P.O, CHELAVOOR, KOZHIKODE-673 571** - **39 SIDHIK P.M, PATTANIPARAMBIL HOUSE,MARUTHUMKUDI ROAD, HAJIYARPADY, KUNJATTUKARA, EDATHALA, ERNAKULAM 683 561** - **40 LIBY NARAYANAN, MUNDOKANDATHIL HOUSE, KARIMPANA P.O, KOOTHATTUKULAM, ERNAKULAM-686 662** **O.P.(KAT).Nos.135, 177, :: 6 :: 178, 179, 180 & 202/2021** **41** **SEETHAL K.S, KOMAROTH HOUSE, ERNAKULAM NORTH, ERNAKULAM-682 018** **BY SRI.B.UNNIKRISHNA KAIMAL, SR. GOVT. PLEADER BY SRI.P.C.SASIDHARAN, SC BY ADV.SRI.RAJU SEBASTIAN VADAKKEKKARA BY ADV.SRI.U.BALAGANGADHARAN BY ADV.SMT.I.SHEELA DEVI BY ADV.SRI.M.SASINDRAN BY ADV.SRI.S.KRISHNA KUMAR (MANGALAM) BY ADV.SRI.SANTHOSH BHASKARAN NAIR BY ADV.SRI.SABAD K.H. BY ADV.SRI.BERTRAND BASIL** **THIS OP KERALA ADMINISTRATIVE TRIBUNAL HAVING COME UP FOR ADMISSION ON 19.07.2022, ALONG WITH OP(KAT).177/2021 AND CONNECTED CASES, THE COURT ON 25.07.2022 DELIVERED THE FOLLOWING:** **O.P.(KAT).Nos.135, 177, :: 7 :: 178, 179, 180 & 202/2021** **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE A.K.JAYASANKARAN NAMBIAR** **&** **THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.** **MONDAY, THE 25[TH] DAY OF JULY 2022/3RD SRAVANA, 1944** **O.P(KAT).NO.177 OF 2021** **AGAINST THE ORDER DATED 21.04.2021 IN O.A.(EKM).NO.342/2017 OF KERALA ADMINISTRATIVE TRIBUNAL, THIRUVANANTHAPURAM** ## **PETITIONER/2ND APPLICANT:** **UNNIKRISHNAN K** **AGED 39 YEARS (NOW AGED 43 YEARS, S/O K.SANKARAN NAMBOODIRI (LATE), FORMERLY SENIOR CLERK, OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES,, KANNUR, PIN 670 002, NOW WORKING AS ASSISTANT STATE TAX OFFICER, OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), STATE GOODS AND SERVICE TAX, KASARGOD, PIN 671 121, RESIDING AT KURUVAKKATT ILLOM, EZHIKODE, KANNUR, PIN 670 304, MOB: 0405534252** **BY ADV.SRI.S.P.ARAVINDAKSHAN PILLAY BY ADV.SMT.N.SANTHA BY ADV.SRI.V.VARGHESE BY ADV.SRI.PETER JOSE CHRISTO BY ADV.SRI.S.A.ANAND BY ADV.SMT.K.N.REMYA BY ADV.SMT.L.ANNAPOORNA BY ADV.SRI.VISHNU V.K. BY ADV.SMT.ABHIRAMI K. UDAY BY ADV.SRI.KURUVILLA SABU CHRISTY** **RESPONDENTS/RESPONDENTS & 1ST APPLICANT:** **O.P.(KAT).Nos.135, 177, :: 8 :: 178, 179, 180 & 202/2021** - **1 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN 695 001** - **2 THE COMMISSIONER OF COMMERCIAL TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN 695 002** - **3 THE JOINT COMMISSIONER OF COMMERCIAL TAXES OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN 695 002** - **4 REETHA K.T SELECTION GRADE TYPIST, OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, KANNUR, PIN 670 001 RESIDING AT "USHA JYOTHI", PUZHATHI VAYAL, CHIRAKKAL, KANNUR, PIN 670 011** - **5 SREELATHA K.T CONFIDENTIAL ASSISTANT (SENIOR GRADE), OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, THRISSUR, PIN 680 001, RESIDING AT MADATHIPARAMBIL HOUSE, HERBERT NAGAR COLONY, NEDUPUZHA P.O, THRISSUR DISTRICT, PIN 680 015** - **6 KUNJIMON M.K. SELECTION GRADE TYPIST, OFFICE OF THE INSPECTING ASSISTANT COMMISSINER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA, PIN 686 661, RESIDING AT MURIKKALUPUTHENPURA, ODAKKALI, PERUMBAVOOR, ASSAMANNOOR P.O., ERNAKULAM, PIN 683 549** - **7 SNEHALATHA NAIR C** - **SELECTION GRADE TYPIST, OFFICE OF THE SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM, PIN 695 002, RESIDING AT "THIRUVATHIRA", B.S.SANKARAN NAIR ROAD, THIRUVANANTHAPURAM, PEYAD , PIN 695 573** **O.P.(KAT).Nos.135, 177, :: 9 :: 178, 179, 180 & 202/2021** - **8 SHEEJA R** **UPPER DIVISON TYPIST, OFFICE OF THE INTELLIGENCE OFFICER, DEPARTMENT OF COMMERCIAL TAXES, SQUAD-2, THODUPUZHA., IDUKKI DISTRICT, PIN 685 584, RESIDING AT PALLATHUPARAMBIL HOUSE, PATTAYAM KAVALA, MUTHALAKONAM P.O., IDUKKI, PIN 685 505** ## **9 MANOJ K.J** - **CONFIDENTIAL ASSISTANT GRADE -I, OFFICE OF THE DEPUTY COMMISSIONER (LAW), PARK AVENUE ROAD, REVENUE TOWER, ERNAKULAM, PIN 682 018, RESIDING AT KOLEZHATH HOUSE, ERAMALLOOR, ALALPPUZHA, PIN 688 537** - **10 ANILKUMAR P CONFIDENTIAL ASSISTANT , SENIOR GRADE TYPIST, OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, KARAMANA, THIRUVANANTHAPURAM, PIN 695 002, RESIDING AT VINAYAKA BHAVAN, T.C.28/1676, PAZHAVANGADI, THIRUVANANTHAPURAM, PIN 695 023** ## **11 MINI S** **CONFIDENTIAL ASSISTANT, SENIOR GRADE, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE) OF COMMERCIAL TAXES, ERNAKULAM, PIN 682 011, RESIDING AT "SREESAILAM" , NEAR SNB SAMAJAM, NORTH KALAMASSERY, ERNAKULAM, PIN 683 104** - **12 SHABNA P.N. UPPER DIVISION TYPIST, INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, CHENGANNUR, ALAPPUZHA DISTRICT, PIN 689 121, RESIDING AT W.37/160, KULATHUNGAL, VELLAKKINAR SOUTH, ALAPPUZHA, PIN 688 001** ## **13 SREEKALA S.** **SENIOR GRADE TYPIST, OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, KARAMANA, THIRUVANANTHAPURAM, PIN 695 002, RESIDING AT RAJASREE BUILDING, T.C. 20/2639, KARAMANA,** **O.P.(KAT).Nos.135, 177, :: 10 :: 178, 179, 180 & 202/2021** ## **THIRUVANANTHAPURAM, PIN 695 002** ## **14 SUNITHA E.S** **CONFIDENTIAL ASSISTANT, SENIOR GRADE, OFFICE OF THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERANAKULAM, PIN 682 011, RESIDING AT THATTAMPADIKKAL, NOCHIMA, ALUVA, ERNAKULAM, PIN 683 563** ## **15 SASILA V** **SENIOR GRADE TYPIST, SALES TAX APPELLATE TRIBUNAL, KOZHIKODE, PIN 673 001, RESIDING AT 'SAI KRIPA", VATTAKKANDI HOUSE, JAIL ROAD, PUTHIYARA P.O., KOZHIKODE, PIN 673 004** ## **16 SIRAJUDHEEN P** - **SENIOR GRADE TYPIST, OFFICE OF THE INSPECTING ASSISTANT, COMMISSIONER (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, WAYANAD, PIN 670 001, RESIDING AT PALAKKUNNUMMEL HOUSE, MEENANGADI, WAYANAD DISTRICT, PIN 673 591** ## **17 SREEKUMAR K.V** - **UPPER DIVISION TYPIST, OFFICE OF THE COMMERCIAL TAX OFFICER, THALIPARAMBA, KANNUR DISTRICT, PIN 670 141, RESIDING AT KALLAVEETTIL, PADAPPENGAD P.O., KANNUR, PIN 670 581** ## **18 GEETHA M.S** - **UPPER DIVISON TYPIST, OFFICE OF THE DEPUTY COMMISSIONER(INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN 682 011, RESIDING AT PARAPPILLIL, ONAKKOOR, PERIYAPURAM , ERNAKULAM, PIN 686 667** ## **19 NAVANEETH KRISHNAN S.** - **CONFIDENTIAL ASSISTANT, SENIOR GRADE, OFFICE OF THE ASSISTANT SECRETARY, KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,** **O.P.(KAT).Nos.135, 177, :: 11 :: 178, 179, 180 & 202/2021** **PALAKKAD, PIN 678 001, RESIDING AT KARIKKALACOLUMBU, MARUTHANPARA, VANDITHAVALAM, PALAKKAD, PIN 678 534** - **20 KERALA PUBLIC SERVICE COMMISSION REPRESENTED BY ITS SECRETARY, PATTOM, THIRUVANANTHAPURAM 695 004** - **21 BIJI P.M** - **MADHAVAN, AGED 40 YEARS, PAMBOORAMPARAMBIL HOUSE, KUMARMANGALA KARA, KUMARAMANGALA VILLAGE, THODUPZUHA TALUK, IDUKKI DISTRICT, PIN 685 608, WORKING AS UPPER DIVISION CLERK, SGST OFFICE, KOTHAMANGALAM, ERNAKULAM DISTRICT, PIN 686 691, KERALA** ## **22 SAJAN V.D** **S/O DIVAKARAN, AGED 34 YEARS, L.D.CLERK, STATE TAX OFFICE, FIRST CIRLCE SGST DEPARTMENT, NAGAMPADAM, KOTTYAM, PIN 686 001, RESIDING AT KOCHUPARAMBIL HOUSE, 1ST FLOOR., KANNUKUZHICHIRA ROAD, COLLECTORATE P.O., KOTTAYAM, PIN 686 002, KERALA** - **23 ROOPESH T.S S/O HARIDAS, AGED 41 YEARS., U.D.CLERK, DEPUTY COMMISSIONER (INTELLIGENCE), STATE GST DEPARTMENT, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM, PIN 686 001, RESIDING AT THAZHATHU HOUSE, THIDANADU P.O., KOTTAYAM DISTRICT PIN 686 123** - **24 RAJESH R AGED 39 YEARS, S/O K.N RADHAKRISHNAN, SENIOR CLERK, OFFICE OF THE COMMERCIAL TAX OFFICER, III CIRCLE, KANNUR, PIN 670 012, RESIDING KRISHNALAYAM, KODOLIPRAM, PATTANUR POST, KANNUR, PIN 670 579, MOB: 9447432621** **BY SRI.B.UNNIKRISHNA KAIMAL, SR. GOVT. PLEADER BY SRI.P.C.SASIDHARAN, SC, KPSC** **O.P.(KAT).Nos.135, 177, :: 12 :: 178, 179, 180 & 202/2021** **BY ADV.SRI.U.BALAGANGADHARAN BY ADV.SRI.S.M.PRASANTH BY ADV.SRI.M.RAJENDRAN NAIR** **THIS OP KERALA ADMINISTRATIVE TRIBUNAL HAVING COME UP FOR ADMISSION ON 19.07.2022 ALONG WITH OP(KAT).135/2021 AND CONNECTED CASES, THE COURT ON 25.07.2022 DELIVERED THE FOLLOWING:** **O.P.(KAT).Nos.135, 177, :: 13 :: 178, 179, 180 & 202/2021** **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE A.K.JAYASANKARAN NAMBIAR** **&** **THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.** **MONDAY, THE 25[TH] DAY OF JULY 2022/3RD SRAVANA, 1944** ## **O.P(KAT).NO.178 OF 2021** **AGAINST THE ORDER DATED 21.04.2021 IN O.A.(EKM).NO.1853/2016 OF KERALA ADMINISTRATIVE TRIBUNAL, THIRUVANANTHAPURAM** ## **PETITIONERS/RESPONDENTS 4 AND 5:** **1 REJIMON V.R AGED 35 YEARS (NOW AGED 40 YEARS) S/O V.N.RETNAKARAN, FORMERLY SENIOR CLERK, OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, ERNAKULAM, PIN- 682 011, NOW WORKING AS ASSISTANT STATE TAX OFFICER, OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, MALAPPURAM, PIN- 676 505, RESIDING AT VATHISSERI, PONNAD P.O., ALAPPUZHA, PIN- 688 538** - **2 UMESH KUMAR K.A. S/O.ARAVINDAKSHAN PILLAI, AGED 35 YEARS, (NOW AGED 40 YEARS), SENIOR CLERK, OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, ERNAKULAM, PIN- 682 011RESIDING AT KUNNEZHATGH HOUSE, AROOR P.O., CHERTHALA- 688 534** **BY ADV.SRI.S.P.ARAVINDAKSHAN PILLAY BY ADV.SMT.N.SANTHA** **BY ADV.SRI.V.VARGHESE BY ADV.SRI.PETER JOSE CHRISTO BY ADV.SRI.S.A.ANAND BY ADV.SMT.L.ANNAPOORNA** **O.P.(KAT).Nos.135, 177, :: 14 :: 178, 179, 180 & 202/2021** **BY ADV.SRI.VISHNU V.K. BY ADV.SMT.ABHIRAMI K. UDAY BY ADV.SRI.KURUVILLA SABU CHRISTY** ## **RESPONDENTS/APPLICANTS AND RESPONDENTS 1 TO 3:** - **1 M.K.KUNJUMON AGED 44 YEARS, S/O KOCHU MUHAMMED, MURIKKALLUPUTHENPURA, ASSAMANNOOR P.O, ODAKKALY, PERUMBAVOOR, ERNAKULAM, PIN- 683 549, WORKING AS SELECTION GRADE TYPIST, INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX OFFICE, MUVATTUPUZHA, PIN- 686 661 (NOW UNDER ORDERS OR DEPUTATION AS SENIOR CLERK(TRAINEE) OFFICE OF THE DEPUTY COMMISSIIONER, MATTANCHERRY, PIN- 682002** **2 MANOJ K.J. AGED 34 YEARS, S/O JANARDHANAN, KOLEZHAT HOUSE, ERAMALLOOR, ALAPPUZHA, PIN- 688 537, WORKING AS CONFIDENTIAL ASSISTANT GRADE -I, OFFICE OF THE DEPUTY COMMISSIONER (LAW), PARK AVENUE ROAD, REVENUE TOWER, ERNAKULAM, PIN- 682 018, NOW UNDER ORDERS OF DEPUTATION AS SENIOR CLERK (TRAINEE) OFFICE OF THE COMMERCIAL TAX OFFICERM, 4TH CIRCLE, ERNAKULAM** **3 GEETHA M.S. AGED 45 YEARS, D/O SANKARA MENON, PARAPPILLIL, ONAKKOOR, PERIYAPURAM, ERNAKULAM, PIN- 686 667, WORKING AS SELECTION GRADE TYPIST, DEPUTY COMMISSIIONER 9INTELLIGENCE), EDAPPALLY, ERNAKULAM, PIN- 682 011, NOW UNDER ORDERS OF DEPUTATION AS SENIOR CLERK (TRAINEE), OFFICE OF THE COMMERCIAL TAX OFFICER, II CIRCLE , TRIPUNITHURA, ERNAKULAM, PIN- 682 301** - **4 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT,** **O.P.(KAT).Nos.135, 177, :: 15 :: 178, 179, 180 & 202/2021** # **DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001** **5 THE COMMISSIONER OF COMMERCIAL TAXES TAX TOWER, KARAMANA, KILLIPALAM P.O., THIRUVANANTHAPURAM, PIN- 695 001** **6 THE JOINT COMMISSIONER-I COMMERCIAL TAXES, TAX TOWER, KARAMANA, KILLIPALAM P.O., THIRUVANANTHAPURAM, PIN- 695 001** **BY SRI.B.UNNIKRISHNA KAIMAL, SR. GOVT. PLEADER BY ADV.SMT.I.SHEELA DEVI** **THIS OP KERALA ADMINISTRATIVE TRIBUNAL HAVING COME UP FOR ADMISSION ON 19.07.2022 ALONG WITH O.P(KAT).NO.135/2021 AND CONNECTED CASES, THE COURT ON 25.07.2022 DELIVERED THE FOLLOWING:** **O.P.(KAT).Nos.135, 177, :: 16 :: 178, 179, 180 & 202/2021** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE A.K.JAYASANKARAN NAMBIAR** ## **&** **THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.** **MONDAY, THE 25[TH] DAY OF JULY 2022/3RD SRAVANA, 1944** ## **O.P(KAT).NO.179 OF 2021** **AGAINST THE ORDER DATED 21.4.2021 IN O.A.(EKM).NO.1717/2016 OF KERALA ADMINISTRATIVE TRIBUNAL, THIRUVANANTHAPURAM** ## **PETITIONERS/APPLICANTS 1 & 2:** - **1 SUMESHOO SUKUMARAN NAIR AGED 37 YEARS (NOW 42 YEARS)** **S/O.SUKUMARAN NAIR K, FORMERLY SENIOR CLERK, OFFICE OF COMMISSIONER OF COMMERCIAL TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN- 695 002, NOW WORKING AS ASSISTANT STATE TAX OFFICER, OFFICER OF THE DEPUTY COMMISSIONER (INTELLIGENCE) STATE GST DEPARTMENT, THIRUVANANTHAPURAM, FORMERLY RESIDING AT DIYA BHAVAN, VAZHUTHOOR, NEYYATINKARA, THIRUVANANTHAPURAM, PIN- 695 121, NOW RESIDING AT RAMAVILAS, HOUSE NO. SWARA 50, VAZHUTHOOR, NEYYATINKARA, THIRUVANANTHAPURAM, PIN- 695 121 MOB NO. 9495169388** **2 PRASANTHAN THAYYIL S/O KUNHIKANNAN, AGED 39 YEARS (NOW 45 YEARS), FORMERLY SENIOR CLERK, OFFICE OF THE ASSISTANT COMMISSIONER,, COMMERCIAL TAXES, SPECIAL CIRCLE -II, ERNAKULAM, KOCHI- 682015, NOW WORKING AS ASISTANT TAX OFFICER, OFFICE OF THE DEPUTY COMMISSIONER, SPECIAL CIRCLE-I, ERNAKULAM, RESIDING AT "SOUPARNIKA", VAIKATH NORTH THRIKKARIPUR, UDINUR P.O., KASARGOD,PIN- 671310, MOB NO. 8089634272** **O.P.(KAT).Nos.135, 177, :: 17 :: 178, 179, 180 & 202/2021** **BY ADV.SRI.S.P.ARAVINDAKSHAN PILLAY** **BY ADV.SMT.N.SANTHA** **BY ADV.SRI.V.VARGHESE BY ADV.SRI.PETER JOSE CHRISTO BY ADV.SRI.S.A.ANAND** - **BY ADV.SMT.L.ANNAPOORNA BY ADV.SRI.VISHNU V.K.** - **BY ADV.SMT.ABHIRAMI K. UDAY** - **BY ADV.SRI.KURUVILLA SABU CHRISTY** ## **RESPONDENTS/RESPONDENTS AND APPLICANTS 3 AND 4:** - **1 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN- 695 001** - **2 COMMISSIONER OF COMMERCIAL TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN- 695 002** **3 JOINT COMMISSIONER OF COMMERCIAL TAXES OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN- 695 002** - **4 REETHA K.M. SELECTION GRADE TYPIST, OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, KANNUR, PIN-670 001 ["USHA JYOTHI", PUZHATHI VAYAL, CHIRAKKAL, KANNUR, PIN- 670 011]** **5 SREELATHA K.T. CONFIDENTIAL ASSISTANT (SENIOR GRADE), OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, THRISSUR, PIN- 680 001 [MADATHIPARAMBIL HOUSE, HERBERT NAGAR COLONY, NEDUPUZHA P.O., THRISSUR DISTRICT, PIN- 680 015]** **O.P.(KAT).Nos.135, 177, :: 18 :: 178, 179, 180 & 202/2021** - **6 KUNJIMON M.K.** - **SELECTION GRADE TYPIST,, OFFICE OF THE INSPECTING ASSISTATN COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA, PIN- 686 661, [MURIKKALUPUTHENPURA, ODAKKALI, PERUMBAVOOR, ASSAMANNOOR P.O., ERNAKULAM, PIN- 683 549]** - **7 SNEHALATHA NAIR.C SELECTION GRADE TYPIST, OFFICE OF THE SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM, PIN- 695 002, ["THIRUVATHIRA", B.S. SANKARAN NAI ROAD, THIRUVANANTHAPURAM, PEYAD, PIN- 695 573** - **8 SHEEJA.R** - **U.D.TYPIST, OFFICE OF THE INTELLIGENCE OFFICER, DEPARTMENT OF COMMERCIAL TAXES, SQUAD-2, THODUPUZHA, IDUKKI DISTRICT, PIN- 685 584 [PALLATHUPARAMBIL HOUSE, PATTAYAM KAVALA, MUTHALAKODAM P.O., IDUKKI, PIN- 685 505]** - **9 MANOJ K.J CONFIDENTIAL ASSISTANT GRADE -I, OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (LAW), ERNAKULAM, PIN- 682 011 [KOLEZHATH HOUSE, ERAMALLOOR, ALAPPUZHA, PIN- 688 537]** **10 ANILKUMAR P CONFIDENTIAL ASSISTANT (SENIOR GRADE), OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, KARAMANA, THIRUVANANTHAPURAM, PIN- 695 002, [VINAYAKA BHAVAN, T.C. 28/1676, PAZHAVANGADI, THIRUVANANTHAPURAM, PIN- 695 023]** ## **11 MINI.S** - **CONFIDENTIAL ASSISTANT (SENIOR GRADE), OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE) OF COMMERCIAL TAXES, ERNAKULAM, PIN- 682 011, ["SREEAILAM", NEAR SNB SAMAJAM,** **O.P.(KAT).Nos.135, 177, :: 19 :: 178, 179, 180 & 202/2021** ## **NORTH KALAMASSERY, ERNAKULAM, PIN- 683 104** - **12 SHABNA P.N.** - **U.D.TYPIST, INSPECTING ASSISTANT COMMISSIONER'S OFFICE, DEPARTMENT OF COMMERCIAL TAXES, CHENGANNUR, ALAPPUZHA DISTRICT, PIN- 689 121 [W.37/160, KULATHUNGAL, VELLAKKINAR SOUTH, ALAPPUZHA, PIN- 688 001]** ## **13 SREEKALA.S** **SENIOR GRADE TYPIST, OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, KARAMANA, THIRUVANANTHAPURAM, PIN - 695 002 [RAJASREE BUILDING, T.C. 20/2639, KARAMANA, THIRUVANANTHAPURAM, PIN- 695 002]** - **14 SUNITHA .E.S CONFIDENTIAL ASSISTANT (SENIOR GRADE), OFFICE OF THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN- 682 011 (THATTAMPADIKKAL, NOCHIMA, ALUVA, ERNAKULAM,PIN- 683 563)** ## **15 SASILA.V** **SENIOR GGRADE TYPIST, SALES TAX APPELLATE TRIBUNAL, KOZHIKODE, PIN- 673 001, ["SAI KRIPA", VATTAKANDI HOUSE, JAIL ROAD, PUTHIYARA P.O., KOZHIKODE, PIN- 673 00]** **16 SIRAJUDHEEN P SENIOR GRADE TYPIST, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER(INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, WAYANAD, PIN - 670 001 [PALAKKUNNUMMEL HOUSE, MEENANGADI, WAYANAD DISTRICT, PIN- 673 591]** ## **17 SREEKUMAR K.V.** **U.D.TYPIST, OFFICE OF THE COMMERCIAL TAX OFFICER, THALIPARAMBA, KANNUR DISTRICT, PIN- 670 141** **O.P.(KAT).Nos.135, 177, :: 20 :: 178, 179, 180 & 202/2021** **[KALLAVEETTIL , PADAPPENGAD P.O., KANNUR, PIN- 670 581]** - **18 GEETHA M.S.** **U.D.TYPIST, OFFICE OF THE DEPUTY COMMISSIONER(INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN- 682011[PARAPPILLIL, ONAKKOOR, PERIYAPURAM, ERNAKULAM, PIN- 686 667]** ## **19 NAVANEETH KRISHNAN .S** **CONFIDENTIAL ASSISTANT (SENIOR GRADE), OFFICE OF THE ASSISTANT SECRETARY, KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD, PIN- 678 001 [KARIKKALACOLUMBU, MARUTHANPARA, VANDITHAVALAM, PALAKKAD, PIN- 678 534** - **20 UMESH KUMAR K.A. S/O ARAVINDAKSHAN PILLAI, AGED 35 YEARS, SENIOR CLERK, OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI- 682 015, RESIDING AT KUNNEEZHATH, AROOR P.O., CHERTHALA, ALAPPUZHA DISTRICT, PIN- 688 534** **21 REJIMON V.R. S/O V.N.RATNAKARAN, AGED 35 YEARS, SENIOR CLERK, OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, PIN- 682 015, RESIDING AT VATHISSERIL, PONNAD P.O., MANNANCHERRY, ALAPPUZHA, PIN- 688 538** **BY SRI.B.UNNIKRISHNA KAIMAL, SR. GOVT. PLEADER BY ADV.SMT.I.SHEELA DEVI BY ADV.SRI.BALAGANGADHARAN.U. BY ADV.SMT.RADHAMANI AMMA** **THIS OP KERALA ADMINISTRATIVE TRIBUNAL HAVING COME UP FOR ADMISSION ON 19.07.2022 ALONG WITH O.P.(KAT).NO.135/2021 AND CON. CASES, THE COURT ON 25.7.2022 DELIVERED THE FOLLOWING:** **O.P.(KAT).Nos.135, 177, :: 21 :: 178, 179, 180 & 202/2021** **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE A.K.JAYASANKARAN NAMBIAR** ## **&** **THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.** **MONDAY, THE 25[TH] DAY OF JULY 2022/3RD SRAVANA, 1944** **O.P(KAT).NO.180 OF 2021 AGAINST THE ORDER DATED 21.4.2021 IN OA (EKM).NO.342/2017 OF KERALA ADMINISTRATIVE TRIBUNAL, THIRUVANANTHAPURAM** ## **PETITIONER/APPLICANT IN O.A.:** **RAJESH R. AGED 44 YEARS** **S/O.K.N.RADHAKRISHNAN, SENIOR CLERK, OFFICER OF THE COMMERCIAL TAX OFFICER, III CIRCLE, KANNUR - 670 012 (NOW WORKING AS HEAD CLERK, OFFICE OF THE STATE TAX OFFICER, 3RD CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, 4TH FLOOR, BSNLBHAVAN, SOUTH BAZAR, KANNUR - 670 002 ) RESIDING AT KRISHNALAYAM, KODOLIPRAM, PATTANUR POST, KANNUR - 670 595.** **BY ADV.SRI.P.NANDAKUMAR BY ADV.SMT.AMRUTHA SANJEEV** ## **RESPONDENTS/RESPONDENTS AND 2ND APPLICANT IN OA:** **1 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.** **2 THE COMMISSIONER OF COMMERCIAL TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002.** **O.P.(KAT).Nos.135, 177, :: 22 :: 178, 179, 180 & 202/2021** **(RENAMED AS THE COMMISSIONER OF STATE GOODS AND SERVICES TAX DEPARTMENT).** - **3 THE JOINT COMMISSIONER OF COMMERCIAL TAXES OFFICE OF THE COMMISSIONER OF TAXES, KARAMANA, THIRUVANANTHAPURAM - 695 002. (RENAMED AS SPECIAL COMMISSIONER OF STATE GOODS AND SERVICES TAX DEPARTMENT).** - **4 REETHA K.T. SELECTION GRADE TYPIST, OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, KANNUR - 670 001 RESIDING AT USHA JYOTHI, PUZHATHI VAYAL, CHIRAKKAL, KANNUR - 670 011 NOW WORKING AS ASSISTANT STATE TAX OFFICER, O/O. THE DEPUTY COMMISSIONER (ASSESSMENT), STATE GST DEPARTMENT, SPECIAL CIRCLE, CIVIL STATION ANNEX, KANNUR - 670 002.** **5 SREELATHA K.T. CONFIDENTIAL ASSISTANT (SENIOR GRADE, OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, THRISSUR - 680 001 RESIDING AT MADATHIPARAMBIL HOUSE, HERBERT NAGAR COLONY, NEDUPUZHA P.O., THRISSUR - 680 015 NOW WORKING AS ASSISTANT STATE TAX OFFICER, STATE TAX OFFICE, FOURTH CIRCLE, STATE GST DEPARTMENT, TAX COMPLEX, POOTHOLE, THRISSUR - 680 004.** - **6 KUNJIMON M.K.** **SECTION GRADE TYPIST, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA - 686 661 RESIDING AT RESIDING AT MURIKKALUPUTHENPURA, ODAKKALI, PERUMBAVOOR, ASAMANNOOR P.O., ERNAKULAM - 683 549, NOW WORKING AS ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, STATE TAX OFFICE, THOTTAKARA BUILDING, OPPOSITE GOVERNMENT HOSPITAL, ANGAMALY, ERNAKULAM - 683 572.** - **7 SNEHALATHA NAIR C. SELECTION GRADE TYPIST, OFFICE OF THE SALES TAX** **O.P.(KAT).Nos.135, 177, :: 23 :: 178, 179, 180 & 202/2021** **APPELLATE TRIBUNAL, THIRUVANANTHAPURAM- 695 002 RESIDING AT THIRUVATHIRA, B.S.SANKARANNAIR ROAD, PEYAD, THIRUVANANTHAPURAM - 695 573 NOW WORKING AS ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, O/O THE JOINT COMMISSIONER, 1ST FLOOR, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695002.** **8 SHEEJA R. UPPER DIVISION TYPIST, OFFICE OF THE INTELLIGENCE OFFICER, DEPARTMENT OF COMMERCIAL TAXES, SQUAD 2, THODUPUZHA, IDUKKI DISTRICT - 685 584 RESIDING AT PALIATHUPARAMBIL HOUSE, PATTAYAM, KAVALA, MUTHALAKONAM P.O., IDUKKI - 685 505 NOW WORKING AS ASSISTANT STATE TAX OFFICER, ST OFFICE (INTELLIGENCE), SQUAD NO.2, MINI CIVIL STATION (OLD BLOCK), 2ND FLOOR, THODUPUZHA , IDUKKI - 685 584.** **9 MANOJ K.J. CONFIDENTIAL ASSISTANT GRADE I, OFFICE OF THE DEPUTY COMMISSIONER (LAW), PARK AVENUE ROAD, REVENUE TOWER, ERNAKULAM - 682 018 RESIDING AT KOLLEZHATH HOUSE, ERAMALLOOR, ALAPPUZHA - 688 537. NOW WORKING AS ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, MOBILE SQUAD NO.5, O/O. THE DEPUTY COMMISSIONER (INTELLIGENCE), 2ND FLOOR, GST COMPLEX, THEVARA, PERUMANOOR P.O., ERNAKULAM - 682 015.** - **10 ANILKUMAR P.** **CONFIDENTIAL ASSISTANT, SENIOR GRADE TYPIST, OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, KARAMANA, THIRUVANANTHAPURAM - 695 002 RESIDING AT VINAYAKA BHAVAN, NEAR TC 28/1676, PAZHAVANGADI, THIRUVANANTHAPURAM - 695 023, NOW WORKING AS CONFIDENTIAL ASSISTANT (SELECTION GRADE), INTERNAL AUDIT WING, STATE GST DEPARTMENT, O/O. THE COMMISSIONER OF STATE TAX, 6TH FLOOR, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002.** ## **11 MINI S. CONFIDENTIAL ASSISTANT SENIOR GRADE, OFFICE OF THE** **O.P.(KAT).Nos.135, 177, :: 24 :: 178, 179, 180 & 202/2021** **INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE) OF COMMERCIAL TAXES, ERNAKULAM - 682 011 RESIDING AT SREESILAM, NEAR SNB SAMAJAM, NORTH KALAMASSERY, ERNAKULAM - 683 104, NOW WORKING AS CONFIDENTIAL ASSISTANT, STATE GST DEPARTMENT, OFFICE OF THE JOINT COMMISSIONER (INTELLIGANCE), KUREIKKAL BUILDING, 2ND FLOOR, NEAR LULU MALL, EDAPALLY, ERNAKULAM - 682 024.** - **12 SHABNA P.N.** **UPPER DIVISION TYPIST, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, CHANGANNUR, ALAPPUZHA DISTRICT - 689 121 RESIDING AT W 37/160, KULATHUNGAL, VELLAKINAR SOUTH, ALAPPUZHA - 688 001 NOW WORKING AS ASSISTANT STATE TAX OFFICER, O/O. THE DEPUTY COMMISSIONER (INTELLIGENCE), 2ND FLOOR, NEAR CLOCK TOWER, RAILWAY STATION ROAD, KASARAGOD - 671 121.** ## **13 SREEKALA S.** **SENIOR GRADE TYPIST, OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, KARAMANA, THIRUVANANTHAPURAM - 695 002 RESIDING AT RAJASREE BUILDING, TC 20/2639, KARAMANA, THIRUVANANTHAPURAM - 695 002 NOW WORKING AS ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, INTERNAL AUDIT WING, O/O. THE COMMISSIONER OF STATE TAX, 6TH FLOOR, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002.** ## **14 SUNITHA E.S.** **CONFIDENTIAL ASSISTANT SENIOR GRADE, OFFICE OF THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 011 RESIDING AT THATTAMPADIKKAL, NOCHIMA, ALUVA, ERNAKULAM - 683 563 NOW WORKING AS ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, INTERNAL AUDIT WING, O/O. THE COMMISSIONER, IB WING, O/O. THE DEPUTY COMMISSIONER (INTELLIGENCE), MINI CIVIL STATION, MATTANCHERRY,ALUVA, ERNAKULAM - 683 101.** **O.P.(KAT).Nos.135, 177, :: 25 :: 178, 179, 180 & 202/2021** ## **15 SASILA V.** **SENIOR GRADE TYPIST, SALES TAX APPELLATE TRIBUNAL, KOZHIKODE - 673 001 RESIDING AT SAI KRIPA, VATTAKANDI HOUSE,JAIL ROAD, PUTHIYARA P.O., KOZHIKODE - 673004, NOW WORKING AS ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, O/O. THE JOINT COMMISSIONER (INTELLIGENCE), 4TH FLOOR, JAWAHAR NAGAR COLONY, ERANHIPALAM P.O., KOZHIKODE - 673 006.** ## **16 SIRAJUDHEEN P.** - **SENIOR GRADE TYPIST, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, WAYANAD - 670 001 RESIDING AT PALAKUNNUMMEL HOUSE, MEENANGADI, WAYANAD - 673 591 NOW WORKING AS ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, ST OFFICE, 1ST FLOOR, NEAR CLOCK TOWER, RAILWAY STATION ROAD, KASARAGOD - 671 121.** ## **17 SREEKUMAR K.V.** **UPPER DIVISION TYPIST, OFFICE OF THE COMMERCIAL TAXES OFFICER, THALIPARAMBA, KANNUR - 670 141, NOW WORKING AS ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), CIVIL STATION ANNEX, KANNUR - 670 002.** ## **18 GEETHA M.S.** - **UPPER DIVISION TYPIST, OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 011 RESIDING AT PARAPPILLIL, ONAKKUR, PERIYAPURAM, ERNAKULAM - 686 667, NOW WORKING AS ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, ST OFFICE, K.A.P.COMMERCIAL CENTRE, 3RD FLOOR, RAILWAY STATION ROAD, ALUVA, ERNAKULAM - 683 101.** - **19 NAVANEETH KRISHNAN S. CONFIDENTIAL ASSISTANT SENIOR GRADE, OFFICE OF THE ASSISTANT SECRETARY, KERALA AGRICULTURAL INCOME TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,** **O.P.(KAT).Nos.135, 177, :: 26 :: 178, 179, 180 & 202/2021** **PALAKKAD - 678 001 RESIDING AT KARIKKALACOLOMBU, MARUTHANPARA, VANDITHAVALAM, PALAKKAD - 678 534 NOW WORKING AS CONFIDENTIAL ASSISTANT (SELECTION GRADE), STATE GST DEPARTMENT, O/O.THE JC (APPEALS), 4TH FLOOR, GST COMPLEX, THEVARA, PERUMANOOR P.O., ERNAKULAM - 682 015.** - **20 THE KERALA PUBLIC SERVICE COMMISSION REPRESENTED BY ITS SECRETARY, PATTOM, THIRUVANANTHAPURAM - 695 004.** **21 BIJIL P.M. D/O.MADHAVAN, AGED 40 YEARS, PAMBOORAMPARAMBIL HOUSE, KUMARAMANGALA KARA, KUMARAMANGALA VILLAGE, THODUPUZHA TALUK, IDUKKI DIST. - 685 608, WORKING AS UPPER DIVISION CLERK, SGST OFFICE, KOTHAMANGALAM, ERNAKULAM DIST. - 686 691, NOW WORKING AS SENIOR CLERK, STATE GST DEPARTMENT, ST OFFICE, 4TH FLOOR, HOUSING BOARD BUILDING, REVENUE TOWER, KOTHAMANGALAM, ERNAKULAM - 686 691.** ## **22 SAJAN V.D.** - **S/O.DIVAKARAN, AGED 34 YEARS, LD CLERK, STATE TAX OFFICE, FIRST CIRCLE, SGST DEPARTMEN6T, NAGAMPADAM, KOTTAYAM - 686 001 RESIDING AT KOCHUPARAMBIL HOUSE, 1ST FLOOR, KANNUKUZHICHIRA ROAD, COLLECTORATE P.O., KOTTAYAM - 680 002 NOW WORKING AS SENIOR CLERK, STATE GST DEPARTMENT, ST OFFICE,1ST CIRCLE, NAGAMPADAM, KOTTAYAM - 686 001.** - **23 ROOPESH T.** **S/O.HARIDAS, AGED 41 YEARS, UD CLERK, DEPUTY COMMISSIONER (INTELLIGENCE), STATE GST DEPARTMENT, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM - 686 123 NOW WORKING AS SENIOR CLERK, STATE GST DEPARTMENT, O/O. THE DEPUTY COMMISSIONER (INTELLIGENCE), PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM - 686 001.** **O.P.(KAT).Nos.135, 177, :: 27 :: 178, 179, 180 & 202/2021** **24 UNNIKRISHNAN K.** **AGED 43 YEARS, S/O.K.SANKARAN NAMBOOTHIRI(LATE), SENIOR CLERK, OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KANNUR - 670 002 RESIDING AT KARUVAKKATTILLOM, EZHIKODE, KANNUR - 670 304, NOW WORKING AS ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, O/O. THE DEPUTY COMMISSIONER (INTELLIGENCE), 2ND FLOOR, NEAR CLOCK TOWER, RAILWAY STATION ROAD, KASARAGOD - 671 121.** **BY SRI.B.UNNIKRISHNA KAIMAL, SR. GOVT. PLEADER BY ADV.SRI.U.BALAGANGADHARAN BY ADV.SMT.I.SHEELA DEVI** **THIS OP KERALA ADMINISTRATIVE TRIBUNAL HAVING COME UP FOR ADMISSION ON 19.07.2022 ALONG WITH OP(KAT).NO.135/2021 AND CONNECTED CASES, THE COURT ON 25.07.2022 DELIVERED THE FOLLOWING:** **O.P.(KAT).Nos.135, 177, :: 28 :: 178, 179, 180 & 202/2021** **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE A.K.JAYASANKARAN NAMBIAR** ## **&** **THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.** **MONDAY, THE 25[TH] DAY OF JULY 2022/3RD SRAVANA, 1944** ## **O.P(KAT).NO.202 OF 2021** **AGAINST THE ORDER DATED 21.4.2021 IN O.A(EKM).NO.407/2020 OF KERALA ADMINISTRATIVE TRIBUNAL, THIRUVANANTHAPURAM** ## **PETITIONERS/APPLICANT NO.3 & 5 IN O.A.:** **1 PREEJA S., AGED 46 YEARS D/O.SRI.S.GOPALAKRISHNAN NAIR, SENIOR CLERK, OFFICE OF THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-III, TAX COMPLEX, THEVARA, PERUMANOOR P.O., ERNAKULAM - 682 015, RESIDING AT 28/2638B, C.J.VARGHESE ROAD, CHILAVANOOR, KADAVANTHARA, ERNAKULAM - 682 020.** **2 SREEJITH B. AGED 34 YEARS S/O.SRI.BALACHANDRAN PILLAI K., SENIOR CLERK, OFFICE OF THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE II, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX COMPLEX, THEVARA, PERUMANOOR P.O., ERNAKULAM - 682 015, RESIDING AT KANNYADATH NADUVIL HOUSE, MUPPATHADOM P.O., ALUVA, ERNAKULAM - 683 110.** **BY ADV.SRI.P.NANDAKUMAR BY ADV.SMT.AMRUTHA SANJEEV** ## **RESPONDENTS/RESPONDENTS AND APPLICANTS 1, 2 AND 4 IN O.A.:** **O.P.(KAT).Nos.135, 177, :: 29 :: 178, 179, 180 & 202/2021** - **1 STATE OF KERALA** **REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES (D) DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.** - **2 COMMISSIONER OF STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001.** - **3 KERALA PUBLIC SERVICE COMMISSION REPRESENTED BY ITS SECRETARY, PATTOM, THIRUVANANTHAPURAM - 695 004.** - **4 RAKHEE M.RAJAN VENKITTATH HOUSE, KURUMPILAVU, KURUMPILAVU P.O., THRISSUR - 680 564.** - **5 SHAHANAS P.U. ARAKKAPARAMBBIL, C.K.VENUGOPALAN ROAD, NEAR BADARIYA MASJID, NETTOOR, ERNAKULAM - 682 040.** - **6 SHEEBA P.B. AMBIYIL HOUSE, KODUNGOOR, EDAPPALLI THAZE, VAZHOOR, KOTTAYAM - 686 504.** - **7 BABU PUTHUSSERI EXPIRED** **8 JAYA GOPINATH LOVE SHORE, PARAMBIL BAZAR, KONOT, KOZHIKODE - 673 571.** - **9 RADHAMANY AMMA K.N.** **IV/323, PLACHERIL HOUSE, MEENADOM, KOTTAYAM - 686 513.** - **10 SHEENAMMA K. ASHTAPATHI, NORTH ARYAD P.O., ROAD MUKKU,** **O.P.(KAT).Nos.135, 177, :: 30 :: 178, 179, 180 & 202/2021** ## **ALAPPUZHA - 688 538.** - **11 BINDU T.D.** - **NANDANAM, NEAR KOZHIMALA CHURCH, PUTHUPPALLY, KOTTAYAM - 686 011.** - **12 REENA T.R.** - **SAJI BHAVAN, CHARIVUVILA KOTTUKAL, NELLIMOOD, THIRUVANANTHAPURAM - 695524.** - **13 PRAJEESH K. MANATHANATH HOUSE, POOKKOM, PANOOR, KANNUR - 670 692.** - **14 PRETHI U.K.NAIR MOOLAVAKETHIL, PUZHAVATHU, CHANGANACHERRY P.O., KOTTAYAM - 686 101.** - **15 SAJITHA V.S. T.C.79/1057, SURABHI, KARIKKAKOM, BEACH P.O., THIRUVANANTHAPURAM - 695 007.** - **16 AKHILA T.A. VATTAKAPPARA, CHIRAKKADAVU, MAKKUNNEL, CHIRAKLADAVUCENTER, KOTTAYAM - 686 519.** - **17 ANSALNA T.A.** - **VATTAKAPPARA, CHIRAKKADAVU, MAKKUNNEL, CHIRAKLADAVU CENTER, KOTTAYAM - 686 519.** - **18 MANSA R.A.** - **RIFA COTTAGE, NEAR OLD HIGH WAY, THONNAKKAL P.O., THIRUVANANTHAPURAM - 695 317.** - **19 RASHMI T.V.** **THAZHATHUVEETTIL HOUSE, POOPPATHY, POOPPATHY P.O., THRISSUR - 680 733.** **O.P.(KAT).Nos.135, 177, :: 31 :: 178, 179, 180 & 202/2021** - **20 JASEENA R.** - **RAJEEB MANZIL, MADATHARA, MADATHARA P.O., THIRUVANANTHAPURAM - 695 141.** - **21 RINCY FRANCIS ALAPPADAN HOUSE, PULLAZHI P.O., THRISSUR - 680 012.** - **22 RADHIKA S.** - **KARUKAYIL HOUSE, MUTHUKULAM SOUTH P.O., ALAPPUZHA - 690 506.** - **23 DEEPTHY S. GOPA VILASAM, MELKULANGARA, VAYAKKAL, KOLLAM - 691 532.** - **24 SHEENA K.S. KOCHIPARAMBATH HOUSE, PERINJANAM, PERINJANAM P.O., THRISSUR - 680 666.** - **25 ANITHA R. THAYYIL VEEDU, BODHI NAGAR 30, THATTAMALA, THATTAMALA P.O., KOLLAM - 691 020.** - **26 RAGHU P.K. PATTATH HOUSE, CHERPU WEST, THRISSUR - 680 561.** - **27 MINIMOL C.J.** **CHIRAYIL HOUSE, THYCKAL, THYCKAL P.O., ALAPPUZHA - 688 530.** - **28 JEEJA K.P.** **NANDANA, NAMBIARAMBATH, CHELANNUR P.O., KOZHIKODE - 673 616.** - **29 FOUSJAN S.** **PANAYIL VADAKKATHIL, KEERTHI NAGAR - 24, ASRAMAM P.O., KOLLAM - 691 002.** **O.P.(KAT).Nos.135, 177, :: 32 :: 178, 179, 180 & 202/2021** - **30 SATHEESH KUMAR S. TC 32/2105, MRA T-5, MELECHENNASHERY, MARUTHANKUZHY, KANJIRAMPARA, THIRUVANANTHAPURAM - 695 030.** - **31 PRASHEEBA V.V. BALACHANDRA, METHIL THODI, AZHINJILAM, NEAR FAROOK COLLEGE, AZHINJILAM P.O., MALAPPURAM - 673 632.** - **32 RAJITHA V.V. GOVT. QUARTER NO.37/432, MELARANNUR, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002.** - **33 LEKSHMY V.S.** - **SUMA BHAVAN, KANNIMEL C WARD, KILIKOLLOOR, THIRUVANANTHAPURAM - 691 004.** - **34 SANDHYA M.P. MAYA NIVAS THAYYIL PARAMBU, POOZHIYIL ROAD, KOZHIKODE WEST HILL - 673005.** - **35 DEEPTHI DAS D. BLAVATH HOUSE, AYYAPPANKAVU, COCHIN - 682 018.** - **36 PRADEEP M.K.** - **M.K.BHAVAN, KIZHUVILAM P.O., MAMOM, ATTINGAL, THIRUVANANTHAPURAM - 695 014.** - **37 SANDEEP K. NEDIYARAMBATH HOUSE, CHELAVOOR, CHELAVOOR P.O., KOZHIKODE - 673 571.** - **38 SIDHIK P.M. PATTANIPARAMBIL HOUSE, MARUTHUMKUDI ROAD, HAJIYARPADY, NEAR KUNJATTUKARA, EDATHALA P.O., ERNAKULAM - 683 561.** ## **39 LIBY NARAYANAN MUNDOKANDATHIL HOUSE, KARIMPANA P.O.,** **O.P.(KAT).Nos.135, 177, :: 33 :: 178, 179, 180 & 202/2021** ## **KOOTHATTUKULAM, ERNAKULAM - 686 662.** ## **40 SEETHAL K.S.** - **KOMAROTH HOUSE, ERNAKULAM NORTH, ERNAKULAM - 682 018.** ## **41 RAGESH D.** **S/O.LATE DAMODARAN T.K., HEAD CLERK, OFFICE OF THE STATE TAX OFFICER, ANGAMALY, STATE GOODS AND SERVICES DEPARTMENT, ERNAKULAM - 683 574, RESIDING AT KADINAPOIKA VEEDU, MULVANA, KUNDARA, KOLLAM - 691 503.** **42 AFSAR R.** ## **AGED 36 YEARS** **S/O.LATE RASHEED H., SENIOR CLERK, OFFICE OF THE STATE TAX OFFICER, FIRST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY, ERNAKULAM - 682 002 RESIDING AT HOUSE 20/719D, KALLUCHIRA, PALLURUTHY, KOCHI - 682 002.** **43 RANJITH T.** **AGED 41 YEARS** **S/O.SRI.K.THANKAPPAN, SENIOR CLERK, OFFICE OF THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE II, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX COMPLEX, THEVARA, PERUMANOOR P.O., ERNAKULAM - 682 015, RESIDING AT RANJITH BHAVAN, POTHYMIDAYIKUNNU P.O., KOTTAYAM - 686 605.** **BY SRI.B.UNNIKRISHNA KAIMAL, SR. GOVT. PLEADER BY SRI.P.C SASIDHARAN, SC, KPSC BY ADV.SRI.U.BALAGANGADHARAN BY ADV.SMT.I.SHEELA DEVI BY ADV.SRI.M.SASINDRAN BY ADV.SRI.T.G.SUNIL (PRANAVAM) BY ADV.SRI.J.OM PRAKASH BY ADV.SRI.C.X.ANTONY BENEDICT BY ADV.SRI.T.G.MANOJ** **O.P.(KAT).Nos.135, 177, :: 34 :: 178, 179, 180 & 202/2021** **BY ADV.SRI.T.G.SANTHOSH BY ADV.SRI.T.G.MAHESH BY ADV.SRI.EMMANUAL SANJU** **THIS OP KERALA ADMINISTRATIVE TRIBUNAL HAVING COME UP FOR ADMISSION ON 19.07.2022, ALONG WITH OP(KAT).NO.135/2021 AND CONNECTED CASES, THE COURT ON 25.07.2022 DELIVERED THE FOLLOWING:** **O.P.(KAT).Nos.135, 177, :: 35 :: 178, 179, 180 & 202/2021** ## **J U D G M E N T** ## **A.K. Jayasankaran Nambiar, J.** The applicants before the Kerala Administrative Tribunal, Thiruvananthapuram in O.A.(EKM)Nos.1717/2016, 1853/2016, 342/2017, 239/2020 and 407/2020 are the petitioners before us, aggrieved by the common order dated 21.4.2021 of the Tribunal in the said O.A's. The petitioners were all Upper Division Clerks [UD Clerks]/Head Clerks working at various State Goods and Service Tax Offices, and they were aggrieved by the appointments contemplated to the post of Assistant State Tax Officer [ASTO] in the quota earmarked for by-transfer appointments from among qualified Stenographers and UD Typists. 2. As per the Special Rules in force, appointments to the post of ASTO were to be effected by direct recruitment and by transfer from among (i) UD Clerks and Head Clerks, (ii) **O.P.(KAT).Nos.135, 177, :: 36 :: 178, 179, 180 & 202/2021** Stenographers/Confidential Assistants and (iii) UD Typists in the ratio 30:1:1. It is stated by the petitioners that direct recruitment, as a method of recruitment for the post, was done away with during the year 1992 with retrospective effect from 1.1.1988, and that, at present, the recruitment to the post is only through by-transfer route from among the three streams mentioned above. While there is some ambiguity with regard to whether or not the direct recruitment scheme was done away with, the said issue need not engage our attention since it does not arise for consideration in the instant cases. What is to be noted, however, is that the qualification requirements for by-transfer recruitment to the post of ASTO is different for the different streams of recruitment. Accordingly, while in the case of the first stream, namely, UD Clerks and Head Clerks, the qualification requirement stipulates (i) a pass in SSLC Standard together with (ii) a pass in Account Test (Lower) – 4 papers and (iii) a pass in the Agricultural Income Tax and Sales Tax Test - Parts I, II and III, for those in the second and third streams, namely, for Stenographers/Confidential Assistants and UD Typists respectively, the qualification requirements are that they should possess (i) a pass in SSLC Standard; (ii) a pass in Account Test (Lower) – 4 papers; (iii) a pass in the Agricultural **O.P.(KAT).Nos.135, 177, :: 37 :: 178, 179, 180 & 202/2021** Income Tax and Sales Tax Test - Parts I, II and III; (iv) a pass in the test conducted for the purpose by the Public Service Commission [PSC] in drafting, precis writing etc. and (v) should have worked as UD Clerk at least for a period of one year satisfactorily. 3. It would appear that in an appeal filed by a group of Confidential Assistants/UD Typists claiming appointment as ASTO, the Government, vide its order dated 27.10.2016, clarified that (i) the ratio of 30:1:1 is to be applied for the total cadre strength and not on the number of vacancies; (ii) any cross appointment made in excess of the quota in the absence of eligible hands in any other channel can be considered only as a stop-gap arrangement; (iii) appointees in excess of their quota cannot claim seniority based on such appointments; (iv) no one can claim seniority in the vacancies that arose for them in the respective quota; and (v) qualified Confidential Assistants/UD Typists must be posted as UD Clerks for gaining work experience and they should be appointed by transfer as ASTO in their proportionate quota. The said order of the Government was impugned in the O.A's preferred by Head Clerks/UD Clerks mainly relying on the provisions of Note (3) to Rule 5 of Part II of the Kerala State and Subordinate Services Rules **O.P.(KAT).Nos.135, 177, :: 38 :: 178, 179, 180 & 202/2021** [KS & SSR]. The contention was essentially that the ratio of 30:1:1 had to be applied to vacancies that arose in the post of ASTO and not to the cadre strength. The further challenge in the O.A's was with regard to the manner in which the PSC had held the eligibility test for considering the promotion of Stenographers/Confidential Assistants and UD Typists. It was contended that inasmuch as the Special Rules mandate _inter alia_ that a test had to be conducted by the PSC in drafting, precis writing etc., the obligation of the PSC was to conduct a descriptive test and not an objective OMR test as was done by the PSC in the instant case. The applicants also contended that while the UD Typists were entitled to seek by transfer appointment to the post of ASTO, the senior grade and selection grade UD Typists could not be treated as UD Typists for the purposes of inclusion in the feeder category to the post of ASTO. 4. The Tribunal, in the order impugned in these petitions, found that the ratio of 30:1:1 that had to be applied in the case of by-transfer mode of recruitment to the post of ASTO, had to be applied to the cadre strength and not to the vacancies that arose from time to time in the post of ASTO. The Tribunal found no **O.P.(KAT).Nos.135, 177, :: 39 :: 178, 179, 180 & 202/2021** reason as to why the principles governing Note (3) to Rule 5 of Part II KS & SSR should not be followed even in a case where the appointment by transfer was from three different streams, as opposed to different methods of recruitment, in a prescribed ratio. The Government order dated 27.10.2016 that clarified the said position was therefore found to be legally correct by the Tribunal and not liable to be interfered with. As regards the legality of the eligibility test conducted by the PSC for persons falling under streams (ii) and (iii), the Tribunal found that inasmuch as the PSC was entrusted with the task of conducting a test, it was for the PSC to decide the manner in which the test was to be conducted. The Tribunal also found force in the contention of the learned counsel for the PSC that after the computerisation of the PSC, OMR tests had been regularly conducted, and there was therefore no merit in the contention that the ability of the candidates in drafting or precis writing cannot be assessed through an OMR test. The contention of the applicants that the PSC was bound to conduct a descriptive test was rejected on the finding that the Special Rules did not expressly require a descriptive examination to be conducted. The Tribunal also noted that the OMR test had been conducted in 2013 for the same post, and there had been no **O.P.(KAT).Nos.135, 177, :: 40 :: 178, 179, 180 & 202/2021** objections on that occasion from any quarters. As regards the entitlement of senior and selection grade Confidential Assistants/UD Typists, to seek appointment as ASTO through the by-transfer route in the quota earmarked for them, the Tribunal found that senior and selection grades are only grade promotions, and did not take away from the fact that the incumbent in question continued to be in the cadre of Confidential Assistant or UD Typist as the case may be. On the issue of _locus standi_ of the applicants to approach the Tribunal, questioning the legality of consideration of persons from a different stream for by-transfer appointment to the post of ASTO in the quota earmarked for them, an issue that was raised by the respondents before the Tribunal, the Tribunal felt that there was considerable force in the said contention raised on behalf of the respondents. The Tribunal therefore dismissed the O.A.'s. 5. Before us, it is the submission of Sri.Elvin Peter P.J., Sri.P.Nandakumar and Sri.S.P.Aravindakshan Pillay, the learned counsel appearing for the petitioners, that the ratio 30:1:1 that is prescribed in relation to the feeder categories for the purposes of by-transfer appointment to the post of ASTO is one that has to be **O.P.(KAT).Nos.135, 177, :: 41 :: 178, 179, 180 & 202/2021** applied to the vacancies arising in the post of ASTO and not to the cadre strength of ASTO. A reference is made to the provisions of Note (3) to Rule 5 of Part II KS & SSR to contend that the principle of applying the prescribed ratio to the cadre strength of promotion posts is one that arises in a situation where there are different methods of recruitment to the promotion post. It is pointed out that, in the instant case, there was only one method of recruitment, namely, through the by-transfer route, albeit from three different streams. Reliance is placed on the decision in _**Ravindran K. v. Mahatma Gandhi University and Others - [2008 (3) KHC 864]**_ to substantiate the said contention. As regards the legality of the eligibility test conducted by the PSC, it is pointed out that when the Special Rules clearly mandate _inter alia_ that Stenographers/Confidential Assistants and UD Typists should have passed “the test conducted for the purpose by the PSC in drafting, precis writing etc.”, the PSC was necessarily obliged to conduct a test in drafting/precise writing, which could only have been by way of a descriptive test. It is specifically contended that the drafting and precis writing skills cannot be assessed through an objective type test, and that a mere knowledge of grammar and construction of sentences cannot indicate the proficiency of the candidate in **O.P.(KAT).Nos.135, 177, :: 42 :: 178, 179, 180 & 202/2021** drafting and precis writing. Reliance is placed on the decisions in _**Inder Parkash Gupta v. State of J & K and Others – [(2004) 6 SCC 786], Udayan v. Kerala Agro Machinery Corporation Ltd. - [2011 (3) KLT 952 (F.B.)] and Bhavnagar University v. Palitana Sugar Mill (P) Ltd. and Others – [(2003) 2 SCC 111]**_ to support the said contention. It is further contended that if the test conducted by the PSC in the instant case is seen as contrary to the requirements of the Special Rules, then the candidates from the particular stream cannot be seen as qualified for the purposes of promotion, and consequently, the vacancies earmarked in the said quota have to be opened up for being filled by the candidates from the other streams on the assumption that the quota rule had broken down and was incapable of being operated for want of qualified hands. The petitioners also contend that at any rate, senior grade and selection grade Stenographers/Confidential Assistants and UD Typists had to be seen as separate posts for the purposes of the Special Rules and they could not be considered as included in the cadre of Stenographers/Confidential Assistants and UD Typists. The objection with regard to _locus standi_ is sought to be overcome by contending that the petitioners were persons who would benefit from a finding regarding incapability of operating the **O.P.(KAT).Nos.135, 177, :: 43 :: 178, 179, 180 & 202/2021** quota for want of qualified hands and hence they cannot be said to be persons without any legal right/interest in the matter. Reliance is placed on the decisions in _**Prem Singh and Others v. Haryana State Electricity Board and Others – [(1996) 4 SCC 319] and Dr. Meera Massey (Mrs) and Others v. Dr. S.R. Mehrotra and Others – [(1998) 3 SCC 88]**_ to fortify the said contention. 6. Per contra, Sri.U.Balagangadharan, Smt.I.Sheela Devi, Sri.M.Sasindran, Sri.Raju Sebastian Vadakkekkara, Sri.K.M.Firoz and Sri.T.G.Sunil, the learned counsel for the party respondents, Sri.P.C.Sasidharan, the learned Standing counsel for the PSC as also Sri.Unnikrishna Kaimal, the learned senior Government Pleader for the official respondents of the State would support the findings of the Tribunal in the order impugned in these O.P(KAT)s, and pray for a dismissal of the O.P(KAT)s. 7. Having considered the rival submissions, we find that, for the reasons that are mentioned herein below, these petitions must fail. While it may be a fact that Note (3) to Rule 5 of Part II KS & SSR uses the phrase “different methods of recruitment”, we are unable to see why the principle that informs the said provision **O.P.(KAT).Nos.135, 177, :: 44 :: 178, 179, 180 & 202/2021** cannot be applied even in a case where there are different streams of persons in the feeder category, who can aspire for appointment to a higher post albeit through the same method of recruitment. The express provisions of Note (3) Rule 5 of Part II KS & SSR, no doubt, deal only with the situation where there are candidates applying through different methods of recruitment for a particular post. The clarification offered by the Rule is essentially with regard to the mode of application of a prescribed ratio while filling up vacancies in the higher post when there are different categories of qualified persons in the feeder category to that post. The existence of different categories of qualified persons in the feeder category can arise not only when there are different methods of recruitment but also in cases where there is only one method of recruitment contemplated but from different sources of qualified persons. We are therefore in agreement with the finding of the learned Tribunal on this aspect. We find ourselves unable to agree with the view taken by a learned Single Judge in _**Ravindran K. (supra),**_ relied upon by the petitioners, which suggests that Note (3) to Rule 5 of Part II KS & SSR would apply only when a ratio or percentage is fixed for different methods of recruitment/appointment to a post. We also note that the said judgment has since been set aside by a **O.P.(KAT).Nos.135, 177, :: 45 :: 178, 179, 180 & 202/2021** Division Bench of this Court in Appeal [judgment dated 30.9.2008 in W.A.No.1755/2008] albeit on a different aspect. 8. We are also in agreement with the finding of the Tribunal on the aspect of eligibility of the senior grade and selection grade Stenographers/Confidential Assistants and UD Typists for consideration of their candidature for promotion to the post of ASTO in the quotas earmarked for them. A grade promotion, which is ordinarily granted to ameliorate the difficulties faced by an employee on account of his/her stagnation in a post does not result in an exclusion of the candidate from the cadre to which the post belongs. The mere conferring of a senior or selection grade, therefore, does not take away from the fact that the incumbents in question continue to remain as Stenographers/Confidential Assistants or UD Typists, as the case may be, for the purposes of the Special Rules. 9. On the aspect of legality of the eligibility test conducted by the PSC, which is the main point that is urged by the petitioners in these petitions, we find force in the submissions of the learned Standing counsel for the PSC that it is not correct to say that an **O.P.(KAT).Nos.135, 177, :: 46 :: 178, 179, 180 & 202/2021** assessment of the drafting and precis writing skills cannot be done through an objective type test as was done in the instant case. A reading of the Special Rules clearly indicates that the requirement is only that the candidate pass the test conducted by the PSC for assessing his/her skills in drafting, precis writing etc. In other words, in the absence of any specific mention of a descriptive test, any test conducted for the purposes of assessing the drafting and precis writing skills of a candidate would satisfy the requirement of the Rules. The decisions relied upon by the learned counsel to urge to the contrary, are clearly distinguishable. Thus, so long as the PSC does not deviate from the requirement of the Special Rules, it has to be seen as having a wide discretion in deciding the manner in which the test would be conducted. We are told that in recent times, the PSC has been holding only objective type tests, and this is more so because, admittedly, on a previous occasion when a descriptive test was conducted in connection with recruitment to the post of ASTO, it was found that there was no person who qualified for the same. The mode of conducting the test was therefore changed in 2013, to make it of an objective type, and it is the same methodology that was followed even in the instant case. Further, even assuming that the petitioners have a case that the **O.P.(KAT).Nos.135, 177, :: 47 :: 178, 179, 180 & 202/2021** objective test did not serve its purpose of ascertaining the drafting and precis writing skills of the candidate in question, the petitioners have not brought on record any material, such as the question papers that were set by the PSC in that regard either in 2013 or later, for the purposes of demonstrating the alleged irregularity. As for the PSC itself, we are told that the general practice is not to keep question papers beyond six months from the date of the examination in question. In the absence of any material to suggest so, we cannot accept the contentions of the petitioners as regards irregularity in the conduct of the test, more so when they are not persons who took the test, and the ones that did never complained. Finding as we have that the objective type test satisfied the requirements of the Special Rules, we must also hold that the candidates who passed the test, both in 2013 and 2015, cannot be said to be unqualified for the purposes of the Special Rules. It follows as a consequence that there did not arise a situation where there were no qualified candidates for appointment as ASTO under the quotas earmarked for by-transfer appointment of Stenographers/Confidential Assistants and UD Typists. This, in turn, would mean that the quota rule cannot be seen as broken down, and the petitioners, who fell under a different quota, cannot **O.P.(KAT).Nos.135, 177, :: 48 :: 178, 179, 180 & 202/2021** be seen as having the _locus standi_ to maintain the O.P.(KAT)'s. In the light of the above discussion, we see no reason to interfere with the order of the Tribunal impugned in these O.P. (KAT)'s. The O.P.(KAT)'s therefore fail, and are accordingly dismissed. **Sd/A.K.JAYASANKARAN NAMBIAR JUDGE** **Sd/MOHAMMED NIAS C.P. JUDGE** **prp/** **O.P.(KAT).Nos.135, 177, :: 49 :: 178, 179, 180 & 202/2021** ## **APPENDIX OF OP(KAT).NO.135/2021** ## **PETITIONER ANNEXURES:** **Annexure A1 TRUE COPY OF THE EXTRACT OF THE NOTIFICATION DATED 06.09.1973 GO(MS) NO. 115/73/TD OF SPECIAL RULES.** **Annexure A2 TRUE COPY OF THE NOTIFICATION IN CATEGORY NO. 483/2009** **Annexure A3 TRUE COPY OF THE NOTIFICATION DATED 21.06.2011 Annexure A4 TRUE COPY OF THE NOTIFICATION DATED 09.07.2013 IN CATEGORY NO. 153/2013** **Annexure A5 TRUE COPY OF THE NOTIFICATION DATED 05.05.2015 IN CATEGORY NO. 1** **Annexure A5 TRUE COPY OF THE NOTIFICATION DATED 05.05.2015 IN CATEGORY NO. 153/13.** **Annexure A6 TRUE COPY OF THE REPLY FROM THE STATE INFORMATION OFFICER, KSPSC DATED 05.01.2018 (NO. IDS-11(3)/9622 2017/GW) Annexure A7 TRUE COPY OF THE REPLY NO. IDS-11(1) APPEAL / 800/2018/GW DATED 09.03.2018 OF APPELLATE AUTHORITY. Annexure A8 TRUE COPY OF THE NOTIFICATION IN CATEGORY NO. 500/2017 DATED 22.11.2017.** **O.P.(KAT).Nos.135, 177, :: 50 :: 178, 179, 180 & 202/2021** ## **Annexure A9** **TRUE COPY OF THE NOTIFICATION DATED 26.12.2019, CATEGORY NO. 500/2017.** **Annexure A10 TRUE COPY OF THE REPLY FROM THE STATE INFORMATION OFFICER DATED 30.12.2018.** - **Annexure A11 TRUE COPY OF THE REPLY FROM THE STATE INFORMATION OFFICER I DATED 03.05.2017.** - **Annexure A12 TRUE COPY OF THE REPRESENTATION TO THE KPSC DATED 20.01.2020.** - **Annexure A13 TRUE COPY OF THE REPRESENTATION TO THE JOINT COMMISSIONER OF TAX DATED 20.01.2020.** - **Annexure A14 CERTIFIED COPY OF THE ORDER IN OP(KAT) FILING NUMBER 46748/2020 OF THE HON'BLE HIGH COURT OF KERALA.** - **Exhibit P1 TRUE COPY OF THE ORIGINAL APPLICATION (EKM) NO. 239/2020 FILED BY THE PETITIONER DATED 05.02.2020 BEFORE THE HON'BLE KERALA ADMINISTRATIVE TRIBUNAL, ADDITIONAL BENCH AT ERNAKULAM.** - **Exhibit P2 TRUE COPY OF THE GOVT. ORDER GO(P) NO. 159/98/TD DATED 10.12.1998, MAKING AMENDMENT TO ANNEXURE A1 SPECIAL RULES.** - **Exhibit P3 TRUE COPY OF THE ORDER DATED 21.04.2021 IN OA (EKM) NO. 239/2020 OF THE HON'BLE KERALA ADMINISTRATIVE TRIBUNAL, ADDITIONAL BENCH AT ERNAKULAM.** **Exhibit P4 TRUE PHOTOCOPY OF THE ORDER G.O.(RT) NO.842/2021/TD DATED 08/02/2021.** **O.P.(KAT).Nos.135, 177, :: 51 :: 178, 179, 180 & 202/2021** ## **APPENDIX OF O.P(KAT).NO.177/2021** ## **PETITIONER EXHIBITS:** **Exhibit P1 TRUE COPY OF THE AMENDED O.A.(EKM) NO.342/2017 FILED BEFORE THE KERALA ADMINISTRATIVE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM** **Annexure A1 TRUE COPY OF G.O.(P) NO.153/92/TD DATE D 04.09.1992** **Annexure A2 TRUE COPY OF G.O.(P) NO.159/98/TD DATE D 10.12.1998** **Annexure A3 TRUE COPY OF ORDER DATED 28.06.2016 IN O.A..NO. 484 OF 2016** - **Annexure A4 TRUE COPY OF G.O.(RT) NO.839/2016/ TAXES DATED 27.10.2016** **Annexure A5 TRUE COPY OF G.O.(RT) NO.6334/83/TDS DATED 13.09.1983** **Annexure A6 TRUE COPY OF PROCEEDINGS NO.A10/ 27630/2015/CT DATED 16.02.2016** **Annexure A7 TRUE COPY OF LETTER NO. A10/27630/2015/CT DATED 29.08.2016 ADDRESSED TO THE ADDITIONAL CHIEF SECRETARY BY THE COMMERCIAL TAXES Annexure A8 TRUE COPY OF LETTER NO. G1.8737/13/CT DATE D Annexure A9 TRUE COPY OF CHART INDICATING THE EXISTING STRENGTH OF TYPISTS, CONFIDENTIAL ASSISTANTS AND UPPER DIVISION CLERKS OF THE DEPARTMENT** **O.P.(KAT).Nos.135, 177, :: 52 :: 178, 179, 180 & 202/2021** ## **Annexure A10** ## **TRUE COPY OF REPRESENTATION DATED 19.02.2016 SUBMITTED BY THE APPLICANTS BEFORE THE 1ST RESPONDENT** - **Annexure A11 TRUE COPY OF THE ORDER OF THE JOINT ASSISTANT COMMISSIONER (A&I) NO. A2.222/2016 DATED 27.04.2017** - **Annexure A12 TRUE COPY OF THE NOTIFICATION DATED 30.12.2009** - **Annexure 13** - **TRUE COPY OF THE RELEVANT PAGES OF THE SAID NOTIFICATION DATED 09.07.2013** - **Annexure A14 TRUE COPY OF THE SAID NOTIFICATION DATE 28.10.2017 ISSUED BY THE PUBLIC SERVICE COMMISSION** ## **Exhibit P2** - **TRUE COPY OF REPLY STATEMENT FILED BY RESPONDENTS 6,9, 11, 14 AND 18 IN O.A(EKM) 342/2017 OF THE HON'BLE KERALA ADMINISTRATIVE TRIBUNAL** - **Annexure R6(a) TRUE COPY OF THE GOVERNMENT ORDER G.O.(P) 132/85/TD DATED 04.11.1985 ISSUED BY THE 1ST RESPONDENT** - **Annexure R6(b) TRUE COPY OF THE GOVERNMETN ORDER G.O.(P) NO. 57/92/ P &ARD DATED 05.12.1992 ISSUED BY THE 1ST RESPONDENT** - **Annexure R6(c) TRUE COPY OF THE LETTER NO.11809/D2/13/TD DATED 08.01.2016 ISSUED BY THE 1ST RESPONDENT TO THE 2ND RESPONDENT** - **Annexure R6(d)** - **TRUE COPY OF THE COMMUNICATION DATED 27.09.2019 ISSUED BY THE 2ND RESPONDENT TO THE 1ST RESPONDENT** **O.P.(KAT).Nos.135, 177, :: 53 :: 178, 179, 180 & 202/2021** ## **Exhibit P3** **TRUE COPY OF THE REJOINDER FILED BY THE APPLICANTS IN O.A.342/2017 OF THE KERALA ADMINISTRATIVE TRIBUNAL** - **Annexure 15 TRUE COPY OF THE QUARRY OBTAINED UNDER THE RTI ACT.** - **Annexure 16 TRUE COPY OF THE REPLY OBTAINED UNDER THE RTI ACT.** **Exhibit P4** **TRUE COPY OF REPLY STATEMENT FILED BY THE 3RD RESPONDENT IN O.A.(EKM) NO. 342/2017 OF THE HON'BLE KERALA ADMINISTRATIVE TRIBUNAL.** **Exhibit P5** **TRUE COPY OF REPLY STATEMENT FILED BY ADDITIONAL RESPONDENTS 21,22 AND 23 IN O.A. (EKM) NO. 342/2017 OF THE HON'BLE KERALA ADMINISTRATIVE TRIBUNAL.** ## **Exhibit P6** **TRUE COPY OF THE COMMON FINAL ORDER DATED 21.04.2021 IN O.A.(EKM) NO.342/2017 OF THE HON'BLE KERALA ADMINISTRATIVE TRIBUNAL.** **O.P.(KAT).Nos.135, 177, :: 54 :: 178, 179, 180 & 202/2021** ## **APPENDIX OF O.P(KAT).NO.178/2021** ## **PETITIONER EXHIBITS:** **Exhibit P1** **TRUE COPY OF THE OA(EKM) NO.1853/2016 FILED BEFORE THE KERALA ADMINISTRATIVE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM** **Annexure A1 A TRUE COPY OF THE G.O(MS0 NO.115/73/TD DATED 06-09-1973 ISSUED BY THE 1ST RESPONDENT** - **Annexure A2 A TRUE COPY OF THE GAZETTE NOTIFICATION DATED 09-07-2013 AS CATEGORY NO.153/2013 ISSUED BY THE PSC** **Annexure A3 A TRUE COPY OF THE LIST PUBLISHED BY PSC ELNO. (2)/DE III 2015 DATED 05-05-2015** - **Annexure A4 A TRUE COPY OF THE ORDER NO.A10. 27630/2015/CT DATED 01-09-2015 ISSUED BY THE 3RD RESPONDENT** - **Annexure A5 A TRUE COPY OF THE ORDER NO.A10.27630/2015 /CT DATED NIL ISSUED THE 3RD RESPONDENT** - **Annexure A6 A TRUE COPY OF THE ORDER NO.A2.222/08/CT DATED 14-02-2008** - **Annexure A7 A TRUE COPY OF THE REPRESENTATION DATED 01-112015 SUBMITTED BY THE APPLICANTS BEFORE THE 2ND RESPONDENT** - **Annexure A8 A TRUE COPY OF THE ORDER IN OA. NO.484/2016 DATED 28-06-2016 OF THE KERALA ADMINSTRATIVE TRIBUNAL** **Annexure A9 A TRUE COPY OF THE INTERIM ORDER DATED 22-012017 IN O.A.(EKM) NO.233/2016 OF THE KERALA ADMINSTRATIVE TRIBUNAL** **O.P.(KAT).Nos.135, 177, :: 55 :: 178, 179, 180 & 202/2021** **Annexure A10 A TRUE COPY OF THE ORDER G.O(RT) NO.839/2016/TAXES DATED 27-10-2016 ISSUED BY THE 1ST RESPONDENT Exhibit P2 TRUE COPY OF THE REPLY STATEMEN FILED BY THE 3RD RESPONDENT IN OA. (EKM) 1853/2016 OF THE HON'BLE KERALA ADMINISTRATIVE TRIBUNAL** - **Annexure R3(A) TRUE COPY OF RELEVANT SPECIAL RULES ISSUED IN 1973** - **Annexure R3(B) TRUE COPY OF RELEVANT SPECIAL RULES ISSUED IN 1992** **Annexure R3(C) TRUE COPY OF RELEVANT SPECIAL RULES ISSUED IN 1998 Annexure R3(D) TRUE COPY OF G.O DATED 27-10-2016 Exhibit P2(A) TRUE COPY OF THE PSC NOTIFICATION DATED 21-062011 FOR CATEGORY NO.483/2009 Exhibit P3 TRUE COPY OF THE FINAL ORDER DATED 21-04-21 IN O.A.(EKM) 1853/2016 OF THE KERALA ADMINSITRATIVE TRIBUNAL.** **O.P.(KAT).Nos.135, 177, :: 56 :: 178, 179, 180 & 202/2021** ## **APPENDIX OF O.P(KAT).NO.179/2021** ## **PETITIONER EXHIBITS:** **Exhibit P 1 TRUE COPY OF THE O.A (EKM) NO.1717/2016 FILED BEFORE THE KERALA ADMINSITRATIVE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM** **Annexure A1 TRUE COPY OF THE G.O(MS) NO.115/73/TD DATED 06-09-1973 Annexure A2 TRUE COPY OF G.O(P) NO.153/92/TD DATED 04-091992** **Annexure A3 TRUE COPY OF THE ORDER DATED 28-0-2016 IN O.A. (EKM) NO.484 OF 2016 OF THE HON'BLE HIGH COURT OF KERALA Annexure A4 TRUE OF THE LETTER NO. A 10.27630/2015/CT DATED 09-08-2016 OF THE 2ND RESPONDENT Annexure A5 TRUE COPY OF THE LETTER NO.A10.27630/2015 CT DATED 29-08-2016 OF THE 2ND RESPONDENT Annexure A6 TRUE COPY OF THE G.O (RT) NO.839/2016 /TAXES DATED 27-10-2016** **O.P.(KAT).Nos.135, 177, :: 57 :: 178, 179, 180 & 202/2021** ## **Exhibit P2** **TRUE COPY OF THE REPLY STATEMENT FILED BY RESPONDENTS 6,9,11,13,14 AND 18 IN OA. (EKM) 1717/2016 OF THE HON'BLE KERALA ADMINSITRATIVE TRIBUNAL** - **Annexure R6(A) TRUE COPY OF THE ORDER G.O(MS) NO.525 DATED 11-10-1962 ISSUED BY THE GOVERNMENT OF KERALA** - **Annexure R6(B) TRUE COPY OF THE G.O(MS)NO.115/73/TD DATED 0609-1973 ISSUED BY THE GOVERNMENT OF KERALA** - **Annexure R6(C) TRUE COPY OF THE ORDER G.O(P) NO.132/85/TD DATED 04-11-1985 ISSUED BY THE GOVERNMENT OF KERALA** - **Annexure R6(D) TRUE COPY OF THE ORDER G.O(P) NO.153/92/TD DATED 04-09-1992 ISSUED BY THE GOVERNMENT OF KERALA** - **Annexure R6(E) TRUE COPY OF THE ORDER G.O(P) NO.57/92/P&ARD DATED 05-12-1992 ISSUED BY THE GOVERNMENT OF KERALA** - **Annexure R6(F) TRUE COPY OF THE JUDGMENT IN WA 1755/2008 DATED 30-09-2008 OF THE HON'BLE HIGH COURT OF KERALA** - **Annexure R6(G) TRUE COPY OF THE CLARIFICATION LETTER NO.11809/D2/13/TD DATED 08-01-2016 ISSUED BY THE GOVERNMENT TO THE COMMISSIIONER OF COMMERCIAL TAX DEPARTMENT, THIRUVANANTHAPURAM** - **Annexure R6(H) TRUE COPY OF THE RTI LETTER NO.919422/D2/16/TD DATED 01-12-2016 ALONG WIH NOTE OF P & ARD ISSUED BY THE STATE PUBLIC INFORMATION OFFICER, DEPARTMENT OF TAXES, THIRUVANANTHAPURAM** - **Annexure R6(I) TRUE COPY OF THE REPLY NO.A1-1114/2016 CT, DATED 10-02-2016 ISSUED BY STATE PUBLIC INFORMATION OFFICER(JOINT COMMISSIONER-I,** **O.P.(KAT).Nos.135, 177, :: 58 :: 178, 179, 180 & 202/2021** ## **COMMERCIAL TAXES DEPARTMENT) TO MR.PETER K.J** **Annexure R6(J) TRUE COPY OF THE LETTER NO.GI8737/13/CT DATED 06-06-2016 ISSUED BY THE 2ND RESPONDENT TO THE SPECIAL SECRETARY TO GOVERNMENT , TAXES (D) DEPARTMENT, THIRUVANANTHAPURAM** - **Annexure R6(K) TRUE COPY OF THE ORDER G.O(RT) NO.839/2016/TAXES DATED 27-10-2016 ISSUED BY THE 1ST RESPONDENT** - **Annexure A3 TRUE COPY OF THE REPLY STATEMENT FILED BY RESPONDENTS 4,15 AND 17 IN O.A (EKM) 1717/2016 OF THE HON'BLE KERALA ADMINISTRATIVE TRIBUNAL** **Annexure R5(A) TRUE COPY OF THE AMENDMENT TO SPECIAL RULES BROUGHT TO FORCE AS PER G.O(P) 132/85/TD DATED 04-11-1985** **Exhibit P4 TRUE COPY OF THE ADOPTION MEMO ALONG WITH HE REPLY STATEMENT IN O.A(EKM) NO.342/2017 OF THE HON'BLE KERALA ADMINSITRATIVE TRIBUNAL** **Exhibit P5 TRUE COPY OF THE FINAL ORDER DATED 21-04-2021 IN OA.(EKM)1717/2016 OF THE KERALA ADMINISTRATIVE TRIBUNAL** **O.P.(KAT).Nos.135, 177, :: 59 :: 178, 179, 180 & 202/2021** ## **APPENDIX OF O.P(KAT).NO.180/2021** ## **PETITIONER EXHIBITS:** **Exhibit P1 TRUE COPY OF ORDER DATED 21/04/2021 IN OA(EKM) NO.342 OF 2017 ON THE FILE OF THE KERALA ADMINISTRATIVE TRIBUNAL. Exhibit P2 TRUE COPY OF AMENDED ORIGINAL APPLICATION OA (EKM) NO.342 OF 2017. Annexure A1 TRUE COPY OF GO(P) NO.153/92/TD DATED 04/09/1992. Annexure A2 TRUE COPY OF G.O.(P) NO.159/98/TD DATED 10/12/1998. Annexure A3 TRUE COPY OF THE ORDER DATED 28/06/2016 IN OA(EKM) NO.484 OF 2016. Annexure A4 TRUE COPY OF GO(RT) NO.839/2016/TAXES DATED 27/10/2016. Annexure A5 TRUE COPY OF GO(RT) NO.634/83/TD DATED 13/09/1993. Annexure A6 TRUE COPY OF PROCEEDINGS NO.A10/27630/2015/CT DATED 16/02/2016. Annexure A7 TRUE COPY OF LETTER NO.A10/27630/2015/CT DATED 29/08/2016 ADDRESSED TO THE ADDITIONAL CHIEF SECRETARY BY THE COMMERCIAL TAXES. Annexure A8 TRUE COPY OF LETTER NO.G1.8737/13/CT DATED 06/06/2016 OF THE COMMISSIONER, COMMERCIAL** **O.P.(KAT).Nos.135, 177, :: 60 :: 178, 179, 180 & 202/2021** ## **TAXES DEPARTMENT, THIRUVANANTHAPURAM.** - **Annexure A9 TRUE COPY OF CHART INDICATING THE EXISTING STRENGTH OF TYPISTS, CONFIDENTIAL ASSISTANT AND UPPER DIVISION CLERKS OF THE DEPARTMENT.** - **Annexure A10 TRUE COPY OF REPRESENTATION DATED 19/02/2016 SUBMITTED BY THE APPLICANTS BEFORE THE 1ST RESPONDENT.** - **Annexure A11 TRUE COPY OF THE ORDER OF THE JOINT ASSISTANT COMMISSIONER (A&I) NO.A2.222/2016 DATED 27/04/2017.** - **Annexure A12 TRUE COPY OF NOTIFICATION DATED 30/12/2009.** - **Annexure A13 TRUE COPY OF THE RELEVANT PAGES OF NOTIFICATION DATED 09/02/2013.** - **Annexure A14 TRUE COPY OF NOTIFICATION DATED 28/10/2017 ISSUED BY THE PUBLIC SERVICE COMMISSION.** **Exhibit P3 TRUE COPY OF REPLY STATEMENT DATED 05/06/2020 FILED BY THE 3RD RESPONDENT.** - **Exhibit P4 TRUE COPY OF REPLY STATEMENT FILED BY RESPONDENTS 6.9.11.14 AND 18 DATED 27/01/2020.** - **Annexure R6A TRUE COPY OF THE GOVERNMENT ORDER GO(P) 132/85/TD DATED 04/11/1985 ISSUED BY THE 1ST RESPONDENT.** - **Annexure R6B TRUE COPY OF THE GOVERNMENT ORDER GO(P) NO.57/92/P& ARD DATED 05/12/1992 ISSUED BY THE 1ST RESPONDENT.** **Annexure R6C TRUE COPY OF THE LETTER NO.11809/D2/13/TD DATED 08/01/2016 ISSUED BY THE 1ST RESPONDENT TO THE 2ND RESPONDENT.** **O.P.(KAT).Nos.135, 177, :: 61 :: 178, 179, 180 & 202/2021** **Annexure R6D TRUE COPY OF THE COMMUNICATION DATED 27/09/2019 ISSUED BY THE 2ND RESPONDENT TO THE 1ST RESPONDENT. Exhibit P5 TRUE COPY OF REJOINDER DATED 18/02/2020 FILED BY THE PETITIONER. Annexure A15 TRUE COPY OF THE QUERY UNDER THE RTI ACT. Annexure A16 TRUE COPY OF THE REPLY OBTAINED UNDER THE RTI ACT.** **O.P.(KAT).Nos.135, 177, :: 62 :: 178, 179, 180 & 202/2021** ## **APPENDIX OF O.P(KAT).NO.202/2021** ## **PETITIONER EXHIBITS:** **Exhibit P1** **TRUE COPY OF ORDER DATED 21/04/2021 IN OA (EKM) NO.407 OF 2020 ON THE FILE OF THE KERALA ADMINISTRATIVE TRIBUNAL.** **Exhibit P2 TRUE COPY OF ORIGINAL APPLICATION OA (EKM) NO.407 OF 2020.** **Exhibit P3 ADOPTION MEMO FILED BY THE GOVERNMENT PLEADER AND THE REPLY STATEMENT FILED IN OA (EKM) NO.239/2020.** **Exhibit P4 TRUE COPY OF REPLY STATEMENT DATED 17/07/2020 FILED BY RESPONDENTS NOS.6,9,12,16,17 & 26.** - **Annexure A1 TRUE COPY OF THE ORDER NO.S2-200/11(2) DATED 21.10.2011 ISSUED BY THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOLLAM.** - **Annexure A1(A) TYPED COPY OF ANNEXURE A1** - **Annexure A2 TRUE COPY OF ORDER NO.CT/404/2017/A3, DATED 03.12.2019 ISUSED BY THE JOINT COMMISSIONER – I, STATE GOODS AND SERVICES TAX DEPARTMENT.** **Annexure A3 TRUE COPY OF THE ORDER NO.320721-2-170/10 DATED 28/08/2010 ISSUED BY THE DEPUTY COMMISSIONER (INT), COMMERCIAL TAX, ERNAKULAM.** **O.P.(KAT).Nos.135, 177, :: 63 :: 178, 179, 180 & 202/2021** |**Annexure A4**|**TRUE COPY OF THE ORDER NO.A3-333/2015/CT DATED**| |---|---| ||**30.07.2015 ISSUED BY THE JOINT COMMISSIONER –**| ||**I,**<br>**DEPARTMENTAL**<br>**COMMERCIAL**<br>**TAXES,**| ||**THIRUVANANTHAPURAM.**| |**Annexure A5**|**TRUE COPY OF THE ORDER NO.C2-6/2011 DATED**| ||**04.04.2011 ISSUED BY THE DEPUTY COMMISSIONER,**| ||**DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM.**| |**Annexure A6**|**TRUE COPY OF THE ORDER NO.A1-908(A)/2013 DATED**| ||**25.04.2013 ISSUED BY THE INSPECTING ASSISTANT**| ||**COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM.**| |**Annexure A7**|**TRUE COPY OF THE ORDER NO.A1-3092/2013 DATED**| ||**04.10.2013 ISSUED BY THE DEPUTY COMMISSIONER,**| ||**COMMERCIAL TAXES, IDUKKI.**| |**Annexure A8**|**TRUE COPY OF THE ORDER NO.C2-6/2015 DATED**| ||**27.06.2016 OF THE DEPUTY COMMISSIONER,**| ||**DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM.**| |**Annexure A9**|**TRUE COPY OF THE ORDER NO.G-11-2016 DATED**| ||**07.11.2016**<br>**ISSUED**<br>**BY**<br>**THE**<br>**ASSISTANT**| ||**COMMISSIONER, SPECIAL CIRCLE 2, ERNAKULAM.**| |**Annexure A10**|**TRUE COPY OF THE GO(MS) NO.525 DATED**| ||**11.10.1962 IN THE KERALA GAZETTE DATED**| ||**23.10.1962.**| |**Annexure A10(A)**|**TYPED COPY OF ANNEXURE A10**| |**ANNEXURE A11**|**TRUE COPY OF GO(MS).NO.115/73/TD DATED**| ||**06.09.1973 ISSUED BY THE STATE OF KERALA.**| |**Annexure A11(A)**|**TYPED COPY OF ANNEXURE A11**| |**ANNEXURE A12**|**TRUE COPY OF GO(MS).NO.129/73/TD DATED**| ||**17.10.1973 ISSUED BY THE GOVERNMENT OF KERALA.**| |**ANNEXURE A13**|**TRUE COPY OF GO(P).NO.132/85/TD DATED**| **O.P.(KAT).Nos.135, 177, :: 64 :: 178, 179, 180 & 202/2021** ## **04.11.1985 ISSUED BY THE STATE OF KERALA.** **ANNEXURE A14 TRUE COPY OF GO(P).NO.153/92/TD DATED 04.09.1992 ISSUED BY THE STATE OF KERALA.** **ANNEXURE A15 TRUE COPY OF GO(P).NO.159/98/TD DATED 10.12.1998 ISSUED BY THE STATE OF KERALA.** - **Annexure A15(A) TYPED COPY OF ANNEXURE A15** - **ANNEXURE A16 TRUE COPY OF THE NOTIFICATION DATED 30.12.2020 ISSUED BY THE KERALA PUBLIC SERVICE COMMISSION IN RESPECT OF CATEGORY NO.483/2009.** - **ANNEXURE A17 TRUE COPY OF THE NOTIFICATION DATED 21.12.2017 IN RESPECT OF CATEGORY NO.500/2017 FOR CONDUCTING THE ELIGIBILITY TEST OF CONFIDENTIAL ASSISTANTS/UPPER DIVISION TYPISTS FOR APPOINTMENT AS COMMERCIAL TAX INSPECTOR BY APPOINTMENT BY TRANSFER ISUSED BY THE KERALA PUBLIC SERVICE COMMISSION.** - **ANNEXURE A18 TRUE COPY OF NOTIFICATION NO.EL NO.6/DE III (2) 1605/17/EW DATED 26.12.2019 ISSUED BY THE KERALA PUBLIC SERVICE COMMISSION.** - **ANNEXURE A19 TRUE COPY OF NOTIFICATION NO.EL NO.6/DE III (2) 1605/17/EW DATED 26.12.2019 ISSUED BY THE KERALA PUBLIC SERVICE COMMISSION.** - **ANNEXURE R6(A) TRUE COPY OF THE ORDER GO(RT) NO.839/2016 DATED 27.10.2016 ISSUED BY THE GOVERNMENT OF KERALA.** **ANNEXURE R6(B) TRUE COPY OF NOTIFICATION DATED 26.12.2019 IN CATEGORY NO.500/2017 PUBLISHED BY PSC.** **O.P.(KAT).Nos.135, 177, :: 65 :: 178, 179, 180 & 202/2021** ## **ANNEXURE R6(C)** **TRUE COPY OF NOTIFICATION NO.D.E VII-2999/2013/EW DATED 21.6.2013 ISSUED BY THE PSC.** **//TRUE COPY//** **P.S. TO JUDGE**