K VENUGOPAL Vs. STATE OF KERALA

JUDGEMENT

(1.) Government of Kerala by G.O. (Ms) No 161/2000/TD dated 9.11.2000 regularized the contract appointment of K. Venugopal, member (Accounts) of the Kerala Agricultural Income tax and Sales tax Appellate Tribunal with effect from 24.3.1996 purporting to be under Rule 39 of Part II of the Kerala State and subordinate Services Rules. The order of regularization was challenged by a person who has been included in the rank list published by the Kerala public Service Commission for appointment to the post of Member (Accounts) of Appellate Tribunal. Learned Single judge upheld the challenge and set aside the order of regularization passed by the Government. Challenging the same this appeal has been preferred. Government of Kerala by G.O. (Ms) No 161/2000/TD dated 9.11.2000 regularized the contract appointment of K. Venugopal, member (Accounts) of the Kerala Agricultural Income tax and Sales tax Appellate Tribunal with effect from 24.3.1996 purporting to be under Rule 39 of Part II of the Kerala State and subordinate Services Rules. The order of regularization was challenged by a person who has been included in the rank list published by the Kerala public Service Commission for appointment to the post of Member (Accounts) of Appellate Tribunal. Learned Single judge upheld the challenge and set aside the order of regularization passed by the Government. Challenging the same this appeal has been preferred.

(2.) We may, for the disposal of this case, refer the parties according to their status in the writ petition. Third respondent was appointed as member (Accounts) by the Government under Rule 9A of Part II of the Kerala State and Subordinate Service Rule (hereinafter called the Rules) for a period of one year, as per G.O. (Rt) 693/88/TD dated 24.12.1988, in the Kerala Agricultural Incometax and Salestax Appellate Tribunal (hereinafter referred to as Tribunal). He assumed charge on 2.1.1989. Government extended the period of service from time to time. As per the latest order, his term would expire on 30.6.2002. As per G.O. (Ms) No 74/98/TD dated 23.5.1998 and G.O.(Ms) 2/99/TD dated 2.1.1999 he was given scale of pay in the regular post of Member (Accounts) at Rs 4200-125-4700-150-5300 (pre-revised scale) with effect from 23.5.1998.

(3.) Government of Kerala appointed a Commission headed by Justice K.P. Radhakrishna Menon for restructuring the sales tax law in the State. Commission conducted a thorough study of sales tax law in the State and made inter alia, various suggestions with regard to the functioning of the Appellate Tribunal also. Paragraph 11.9 to 11.18 of the Commission report deals with various recommendations concerning Appellate Tribunal. Commission noticed in paragraph 11.12 of the report that some of the Accounts Members are still working in the Tribunal on a consolidated pay of Rs 5,000/- and that they are Chartered Accountants and have already gained considerable experience as Members of Tribunals. Consequently commission opined as follows: