JOSE SEBASTIAN Vs. STATE OF KERALA

JUDGEMENT

(1.) In this writ petition filed under Article 226 of the Constitution of India, the petitioner prays for quashing Ext.P2 Government order dated 23.2.2012 appointing the fourth respondent as Director of the Gulathi Institute of Finance and Taxation and a direction to respondents 1 and 2 to appoint him as Director of the Gulathi Institute of Finance and Taxation with retrospective effect from the date on which the fourth respondent was appointed. The brief facts of the case as discernible from the pleadings are as follows:

(2.) The Gulathi Institute of Finance and Taxation (formerly known as the Centre for Taxation Studies) is an autonomous institution of the Government of Kerala, formed as per G.O.(MS) No.46/91/TD dated 19.3.1991 and registered under the Travancore Cochin Literary Scientific and Charitable Societies Registration Act, 1955. With financial support from the Government of India, the Gulathi Institute of Finance and Taxation (the GIFT for short) was upgraded as a national level institute as per G.O.(MS)No.31/09/TD dated 25.5.2009. A copy of the rules and regulations governing the GIFT is produced as Ext.R3(A) along with the counter affidavit filed by the third respondent. Rule 6(i) of Ext.R3(A) stipulates that the GIFT shall consist of a governing body with not less than 12 persons and not more than 30 persons and consisting of a Chairman, a Vice Chairman and a Director. The rules also stipulate that an executive committee with not less than 5 and not more than 9 persons shall be elected from among the members of the governing body and constituted by the governing body. Rule 6 (ii) of Ext.R3(A) stipulates that the Chairman of the GIFT may be appointed by the Government from among renowned scholars/experts in the field of Public Finance and Policy, Management, Development Economics and Taxation Laws. It is stipulated therein that the Director shall be a full time salaried officer and shall be appointed by the Government from among renowned scholars in the field of Public Finance and Policy, Management, Development Economics and Taxation Laws.

(3.) By G.O.(MS) dated 39/11/TD dated 28.2.2011, the post of Director of GIFT was created by the Government in the scale of pay of 37400-67000 + AGP 12000. The Government thereafter issued Ext.R3(B) order dated 29.9.2011, constituting a search committee comprising of Sri.K.M.Chandrasekharan, Vice Chairman, State Planning Board as Chairman and Professor Govinda Rao, Director of National Institute of Public Finance and Policy, Government of India, as Member. The Government also directed that the search committee will suggest three suitable names to the Government for being considered for appointment as full time Director of the GIFT. The Commissioner of Commercial Taxes was directed to render all assistance to the search committee for the purpose.