ABDUL KAFFAR Vs. DEPUTY COMMISSIONER, COMMERCIAL TAXES

JUDGEMENT

(1.) Appellant was employed with the Commercial Taxes Department of the Government of Kerala. He was convicted and sentenced for offence punishable under the Prevention of Corruption Act, 1988. As a consequence of that, he was dismissed from service. He wanted to be a Sales Tax Practitioner, hereinafter 'STP' for short, in terms of Rule 97 of the Kerala Value Added Tax Rules, 2005, for short, 'KVAT Rules'. He applied for inclusion of his name in the list as per those Rules. Since that was refused by the department, he filed the writ petition. That stands dismissed. Hence, this writ appeal.

(2.) Appellant claimed eligibility for inclusion in the list exclusively on the basis of Rule 97(3)(d) since, admittedly he is not eligible under any other clause of that Rule. The relevant provision reads as follows :

(3.) During the course of this appeal, the appellant/writ petitioner was granted leave to amend the writ petition and the writ appeal, enabling a challenge to the constitutional validity of the exclusion of persons who had left the service of the Commercial Tax Department, 'otherwise than by retirement'. The pointed plea in this regard is that it would amount to hostile discrimination resulting in arbitrariness and also in depriving persons like the appellant, of the fundamental right to practise and carry on with an avocation. The charge is that the said provision is, therefore, violative of right to equality and the right to practise and carry on avocation, profession and employment and hence, Articles 14 and 19(1)(g) of the Constitution of India stand infracted.