GOVERNMENT OF ANDHRA PRADESH Vs. P RUKMA REDDY

JUDGEMENT

(1.) Gopal Rao Ekbote, C.J.- The petitioner is a direct recruit Assistant Commercial Tax Officer, He was appointed on completion of his nine months' training on 26th March, 1967. According to rule 8 of the Andhra Pradesh Commercial Taxes Subordinate Service Rules, hereinafter called "Service Rules", he had to be on probation for a total period of two years duty of which a period of not less than one year stall have been on assessment work within a continuous period of three years. The petitioner completed one year assessment period on 4th August, 1968. His probation was declared with effect from 4th August, 1968.

(2.) The Assistant" Commercial Tax Officers are employed from two sources, one from the U.D.Cs. and the other from direct recruitment. The next post of promotion from the Assistant Commercial Tax Officer is the post of Deputy Commercial Tax Officer. These posts are also filled from two sources as per rule 2 (e) of Service Rules; one by transfer from the Assistant Commercial Tax Officers and the other by transfer from among persons who have served as Superintendents in the Office of the Board of Revenue (Commercial Taxes).

(3.) For appointment to the Deputy Commercial Tax Officer by transfer from Assistant Commercial Tax Officers, certain qualifications are prescribed. One must be an approved probationer in the category of Assistant Commercial Tax Officers. In the case of directly recruited Assistant Commercial Tax Officer, be must have put in not less than six years service as Assistant Commercial Tax Officer and one must have to pass certain tests prescribed for that purpose.