(1.) In this writ petition under Article 226 of the Constitution of India challenge is to Rule 4 (b) of the State Tax Inspector, Class-III in subordinate service of the Commissionerate of Good and Service Tax, Recruitment Rules, 2018 framed in exercise of powers conferred by the proviso to Article 309 of the Constitution of India vide notification dated 10.10.2018 issued by Finance Department, State of Gujarat. One of the main grounds of challenge is that above Rules 4 (b) of Rules 2018, permits candidates with possessing any Bachelor Degree to be eligible to compete in the examination to be conducted for the appointment to the post of States Tax Inspector/Commercial Tax Inspector by way of direct selection and as per the advertisement issued for conducting the written test for the recruitment to the post of State Tax Inspector even syllabus prescribed in previous advertisement issued under Rules framed called as Commercial Tax Inspector, Class-III Recruitment Rules, 2008 in exercise of powers conferred by the proviso to Article 309 of Constitution of India vide notification dated 12.7.2008 prescribe eligibility criteria in Rule 4 (b) of possessing a degree in BBA (Finance) or B.Com or B.Sc (Mathematics or Statistics) or B.A. (Statistics or Economics or Mathematics) from any of the recognized university and even syllabus contain basic steps of the above discipline.
(2.) Since the respondents have now discontinued and notification issued for State Tax Inspector Class-III though performing the duties of Tax Inspector makes invidious discrimination and the notification is manifestly arbitrary, since duties to be discharged by State Tax Inspector and as per old rules of Commercial Tax Inspector are in the field of tax regime, for which knowledge in the subject of commerce is necessary.
(3.) By inviting our attention to various other advertisements for certain posts in different departments of the State of Gujarat, where specialized qualifications are prescribed so that suitable candidate for the post is selected and appointed and our attention is drawn to Annexure H of the petition prescribing basic educational qualification for the post of Agricultural Officer Class-II, Inspecting Officer Class-I, Industrial Promotion Officer Class-II, Dy. Director, Gujarat Statistical Service Class-I, Government of Gujarat, Assistant Regional Director Class-I and even for Class-III category of Assistant Motor Vehicle Inspector and Gujarat Engineering Service Class-I and II contained specific qualification which would be useful in performing duties upon selection/appointment of the candidates.