SYED AZIZUDDIN Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) These are two appeals from the order of our learned brother Gopal Rao Ekbote, J., allowing in part, writ Petition No. 4761 of 1970. The 4th respondent in the writ petition has preferred W. A. No. 108 of 1971 and the 3rd respondent has brought W. A. No. 109 of 1971.

(2.) The petitioner in the writ petition was appointed as Sales Tax Officer, Grade II in 1948 in the erstwhile State of Hyderabad. He was promoted in 1955 as Sales-Tax Officer, Grade I. His services in that post were also regularised with effect from 18th March, 1955. He remained in that post by the time the State of Andhra Pradesh was formed on 1st November, 1956. As on that date, according to the Hyderabad Service Rules, the next higher post was the Inspecting Officer and the post of Deputy Commissioner of Sales Tax was the next superior post,

(3.) In the former State of Andhra there was no corresponding post to that of Inspecting officer in the Sales Tax Department, though that State had the posts of Commercial Tax Officer and the Deputy Commissioner of Commercial Taxes corresponding to the Sales Tax officer, Grade I and the Deputy Commissioner of Sales Tax of the former Hyderabad Service respectively. After the formation of Andhra Pradesh, the State Government created the posts of Assistant Commissioner temporarily. That is a post in between those of the Commercial Tax Officer and the Deputy Commissioner. The petitioner was promoted as Assistant Commissioner by order, dated 18th December, 1961. Howevery, by a memo, dated 1st July, 1964 he was reverted to the post of Commercial Tax Officer which came to be equated with that of the Sales Tax Officer, Grade I of the former Hyderabad Service. The petitioner's appeal to the Government against his revision was rejected by order dated 16th June, 1965. It is stated that despite the rejection of his appeal, he made a representation to the Government on 24th July, 1968. That representation appears to be, according to the counter, under the consideration of the Government.