SANU Vs. STATE OF KERALA

JUDGEMENT

(1.) The question to be decided in this Original Petition is whether the provisos and notes attached to statute and rules could be interpreted or construed beyond or in derogation of the intent or purport of the main provision.

(2.) The brief facts necessary for deciding the question are as follows: The petitioners are presently working as Confidential Assistants under the Kerala Agricultural Income Tax and Sales Tax Department. On passing the eligibility test conducted by the Public Service Commission, they were entitled for promotion/appointment by transfer as Sales Tax Inspector/Assistant Sales Tax Officer/Agricultural Income Tax Inspector/Intelligence Inspector/Check Post Inspector/Junior Superintendent in the Agricultural Income Tax and Sales Tax Department. It is submitted by the petitioners that appointment to the above mentioned posts is governed by the Special Rules for the Kerala Agricultural Income Tax and Sales Tax Subordinate Service issued under G.O.(MS) 525/TD dated 11.10.1962. The provision under R.2(aa) of the Special Rules as it stood originally have been amended in 1985 as per G.O.(P)No.132/85/TD dated 4.11.1985. Ext. P12 is the amended provision which reads as follows:

(3.) Prior to the above amendment, the rule as it stood originally was as follows: