L. DOLENDRO SINGH Vs. STATE OF MANIPUR

JUDGEMENT

(1.) This writ application has been filed challenging the Notification dated 27.10.2011 in Annexure -A/5 issued by the Department of Personnel & Administrative Reforms(Personnel Division), Govt. of Manipur providing therein that all posts of Inspector of Taxes shall be filled up 100% by direct recruitment.

(2.) The case of the petitioners is that some of them are serving as L.D.Cs and some of them are now serving as U.D.Cs after being promoted from the post of L.D.C. The Recruitment Rules for filling up the post of Inspector of Taxes in the Department of Taxes, Manipur were published in the Gazette on 15.4.1987 wherein it was provided that 50% of the cadre posts shall be filled up by way of promotion from among the U.D.Cs of the Taxation Department having at least 5 years regular service in the grade and on completion of Accounts Training conducted by the Accountant General, Manipur. The grievance in the writ application is that in Annexure -A/5 dated 27.10.2011 this promotional avenue available to the UDCs has been taken away and all the cadre post of Inspector of Taxes shall be filled up by direct recruitment.

(3.) A counter affidavit has been filed by the respondents - 1 to 4 and it is stated in the counter affidavit that the State Government by order dated 3.6.2011 constituted a Central Committee for re -examination of the provisions of the then existing Rules regarding recruitment of Inspector of Taxes and restructuring of the hierarchy in each Department to avoid multiple channels of promotion. The said Committee considered case of the Inspector of Taxes and recommended to prescribe Pay -Band 9300 ­ 34800 + 4200 to maintain parity with other Departments subject to amendment of Recruitment Rules by deleting the provision of promotion from U.D.C. to the post of Inspector of Taxes. The said recommendation of the Central Committee was duly approved by the State Cabinet and accordingly the impugned Notification was issued. It is further stated in the counter affidavit that so far as the U.D.Cs are concerned they have one other channel of promotion and they can be promoted as Head Clerk and subsequent promotional posts. Since two channels of promotions are available to the U.D.Cs in the Taxation Department, the Central Committee considered it necessary to confine it to one channel for the purpose of restructuring the Department.