G T RAMASWAMY Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) As the questions that arise for determination in these cases are common, we propose to dispose of them by a common order.

(2.) As on 1-11-1956 on which day the new State of Karnataka comprising of five integrating areas specified in Section 7 of the States Re-organisation Act ('SR Act') came into being, there were Sales Tax/Commercial Taxes Departments in each of those States administering the Sales Tax laws of those States. Under tne SR Act, a number of personnel of those States in different cadres of those departments stood allotted to the new State of Karnataka forming the nucleus of the Commercial Tax Department (Department) of the new State. With the alround development of the new State, the Department has considerably expanded from time to time.

(3.) On 28-5-1959 the Governor of Karnataka in exercise of the executive powers conferred on him byArticle 162 of the Constitution sanctioned the establishment of the department in the various cadres indicating the strength of each cadre as on that day. On the same day and simultaneously the Governor in exercise of the legislative powers conferred on him, by the proviso to Article 309 of the Constitution, promulgated the Karnataka Commercial Tax Service Recruitment Rules, 1959, inter alia, regulating the quotas between direct recruits and promotees in the different cadres, the qualifications and the method of recruitment to the various cadres of the Department. We will hereafter refer to these Rules as the C & R Rules of the Department. In the C & R Rules, the cadre of Assistant Commercial Tax Officers (ACTOs) with which we are primarily concerned in these cases, is the lowest or the very first gazetted cadre. We are incidentally concerned in these cases with the cadres of Commercial Tax Inspectors (CTI' s) and First Division Clerks (FDCs) of the Department. All these cadres are filled by direct recruitment and promotion in the proportions stipulated in the Rules which has varied from time to time.