GANESH DUTT THAKUR Vs. STATE OF H.P.

JUDGEMENT

(1.) Petitioner is Joint Commissioner of State Taxes and Excise , Government of Himachal Pradesh. Vide notification dtd. 29/4/2023, petitioner has been transferred from the office of Joint Commissioner of State Taxes and Excise (SEZ) Parwanoo, District Solan, H.P. to Shimla as Joint Commissioner, State Taxes and Excise (Head Quarter). Aggrieved against the aforesaid notification dtd. 29/4/2023, petitioner has approached this Court by way of instant petition and has prayed for following substantive reliefs:-

(2.) Petitioner has alleged the impugned transfer notification to be arbitrary, unconstitutional, result of nepotism and against the transfer policy adopted by the Stated Government. As per the petitioner, the impugned notification is actuated with malafide intention and oblique motive. It is further alleged that there is neither any administrative exigency nor the public interest in transferring the petitioner from Parwanoo to Shimla and the only purpose of such exercise is to accommodate respondent No.3 in his home district.

(3.) The case as built by the petitioner is that in January, 2014, he was promoted to the post of Assistant Excise and Taxation Commissioner and was posted at Economic Intelligence Unit, Shimla. Petitioner, during his aforesaid posting, in the month of June, 2014 detected cases of huge tax evasion amounting to Rs.2100.00 crores by an industrial unit M/s Indian Technomac Pvt. Ltd., Paonta Sahib, District Sirmour, H.P. Petitioner remained on study leave for one year from July, 2015 to June, 2016. He again joined at Economic Intelligence Unit, Shimla. Petitioner claims that while he was waiting posting orders, recommendation was made by the Minister Incharge to post the petitioner as AETC Sirmour at Nahan, keeping in view the facts firstly, that the petitioner had detected/investigated the case of revenue evasion against M/s Indian Technomac Pvt. Ltd. Company, secondly the petitioner being well conversant with the company's profile and lastly, in the interest of revenue. The recommendation so made was accepted by the competent authority i.e. the Chief Minister of the State and the petitioner was accordingly posted as AETC, Sirmour at Nahan. Petitioner has also placed reliance on a communication addressed by the Superintendent of Police (Crime) to the Excise and Taxation Commissioner seeking assistance of petitioner in the investigation of FIR No. 9 of 2016 registered at Police Station CID Bharari, Shimla against the management of M/s Indian Technomac Pvt. Ltd. Company.