A NNAGNOOR Vs. STATE OF MYSORE AND

JUDGEMENT

(1.) The petitioner who is a Commercial Tax Officer has presented this petition under Article 226 of the Constitution requesting this Court (1) to quash the Notification No. FD 105 CSE 60, dated the 19th November 1962, issued by Respondent 1, by issuing a Writ of Certiorari or any other appropriate Writ, order or direction; and (2) to direct Respondent-1 to promote the petitioner as Inspector of Commercial Taxes with, effect from 19-11-1962 by issuing a Writ of Mandamus or any other appropriate writ, order or? direction as this court may deem fit under the circumstances of the case.

(2.) The petitioner states that he is a double graduate of the University of Bombay and was appointed on 24th April 1946 as Sales Tax Inspector in the Sales Tax Department of the erstwhile State of Bombay. On and March 1953 he was promoted as Sales Tax Officer, Grade in, on the scale of pay of Rs. 250-15-400-EB-20 500.

(3.) In the Sales Tax Department of the former State of Bombay, though there were two grades of Sales Tax Officers, viz., Sales Tax Officers Grades II and III -- there were no separate posts for each of those two grades and the posts were interchangeable. The officers belonged to the same cadre and wore discharging the same duties, powers and responsibilities and enjoying the same territorial and pecuniary jurisdiction. He (petitioner) was holding the substantive post of Sales Tax Officer Grade III -- at Hubli, for the Districts of Dharwar and North Kanara on 1-11-1956 when his services were allotted to the new State of Mysore consequent on the Reorganisation of States. Thereafter he continued to work in those two Districts till 17-5-1957 when he was transferred to Bangalore as Headquarters Assistant to the Commissioner of Commercial Taxes in Mysore. At present, he is holding the post of a Commercial Tax Officer.