C JAYAPAUL Vs. PRINCIPAL SECRETARY AND COMMISSIONER OF COMMERCIAL TAXES AND JOINT COMMISSIONER OF COMMERCIAL TAXES, TRICHY DIVISION

JUDGEMENT

(1.) Challenge in this Appeal is to the Order of the learned Single Judge in W.P.(MD) No. 10569 of 2010, dated 16.08.2010, whereby the learned Single Judge declined to interfere with the transfer Order dated 06.08.2010 issued by the Joint Commissioner of Commercial Taxes, Trichy Division, Trichy.

(2.) We have heard M/s. Srimathy, learned Counsel appearing for the Appellant and Mr. V. Rajasekaran, learned Special Government Pleader appearing for the Respondents.

(3.) According to the learned Counsel appearing for the Appellant, the Appellant was transferred by the proceedings dated 21.12.2009 to Commercial Tax Office, Karur and within eight months by the proceedings, he was transferred to Enforcement Wing, Nagapattinam. According to the learned Counsel for the Appellant, as per G.O. Ms. No. 184, dated 16.06.1994, the transfer order could be effected only after completion of three years. The learned Counsel would further submit that as per Clause 6 of the guidelines attached to the said Government Order, the Assistant Commissioner of Commercial Tax Office is to be retained for a period of three years and in violation of Clause 6, the Appellant has been transferred within a period of eight months from the date of his transfer to Karur. Drawing our attention to Clause 21 of the said guidelines, the learned Counsel would further contend that during non-transferable period from 1st July to 31st March of next year, nobody should be transferred and while so, the Appellant has been transferred on 06.08.2010 which is in violation of G.O. Ms. No. 184, dated 16.06.1994. The learned Counsel for the Appellant would forcibly contend that G.O. Ms. No. 184, dated 16.06.1994 would govern the Commercial Taxes Department and the transfer Order has been passed in violation of the said Government Order and the Writ Court did not keep in view the provisions of the said Government Order.