K RAJAN Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE writ petitioner was originally appointed as a Joint Commercial Tax Officer (Regular) and posted at Udhagamandalam in the year 1967, and thereafter, he was transferred as Joint Commercial Tax Officer (Audit) Coimbatore in 1967 and promoted as Commercial Tax Officer in 1972 and posted as Commercial Tax Officer at Ooty in 1975, however, he was transferred to Madras in 1976.

(2.) THE next avenue of promotion was Assistant Commissioner of Commercial Taxes, which is based on merit and ability and the petitioner was placed in 1976 seniority list. However, in 1976, many of his juniors had been promoted, but he was neglected. When he was working as Commercial Tax Officer at Ooty, he was proposing to take action against a hotel, Kurinji and that was obstructed by the officials and that is the reason why he was transferred to Madras.

(3.) THE Deputy Commissioner (Commercial Taxes), Coimbatore was appointed as the Enquiry Officer, who conducted the Enquiry and has given a report holding that the charges are proved except the second charge. THE department has not passed any final order for 12 years and it was ultimately on 19.7.2006, has passed the impugned order of removal from service.