LexaceLexace Ask the AI ›
⚖️ Ask the AI about your situation:🚗 Car Accident💼 Work / Job🏠 Housing / Eviction👪 Family / Divorce📋 Contract Dispute💰 Money Owed

THE COMMISSIONER OF COMMERCIAL TAX ANDHRA PRADESH, HYDERABAD AND ANR. versus G. SETHUMADHAVA RAO AND ORS.

Citation: [1996] 1 S.C.R. 693 · Decided: 17-01-1996 · Supreme Court of India · Bench: K. RAMASWAMY, B.L. HANSARIA, S.B. MAJMUDAR · Disposal: Appeal(s) allowed

Open in Lexace · Ask the AI about this case

Judgment (excerpt)

THE COMMISSIONER OF COMMERCIAL TAX 
ANDHRA PRADESH, HYDERABAD AND ANR. 
v. 
G. SETHUMADHAVA RAO AND ORS. 
JANUARY 17, 1996 
[K. RAMASWAMY, B.L. HANSARIA AND S.B. MAJMUDAR, JJ.] 
Seivice Law : 
A 
B 
A.P. State and§ubordmate Seivice Ru/es/A.P. Commercial Tax Sub-
C 
ordinate Seivice Rules : 
Rules 22/5-Reseivation for SC/ST-Promotion Rule of reserva-
tion-Applicable not only to initial recntitmenl-A/so in promotions where 
the State is of opinion that SC/ST are not adequately represented in promo-
tional posts in class or classes of se1vice under the State. 
D 
Constitution of India, 1950 : 
Article 14, 16(1) and 16(4)-SC!ST-Rule of reseivation-lncludes 
reservation in pronzotion as welt. 
General Manager, Southem Railway v. Rangacha1i, (1962) 2 SCR p. 
586; State of Kera/a v. N. M. Thomas & Ors., (1976) 1 SCR p. 906; Akhil 
Bhartiya Soshit Karamachari Sangh (Railway) v. Union of India & Ors., 
(1981) 1 SCC 246 and Indira Sawlmey and Ors. v. Uni011 of India and Ors., 
E 
(1992) Supp. 3 SCR 217, relied on. 
F 
CIVIL APPELLATE JURISDICTION: Civil Appeal No. 2523 of 
1996. 
From the Judgment and Order dated 2.12.92 of the Andhra Pradesh 
Administrative Tribunal in 0.A. No. 5158 of 1992. 
G 
K. Ram Kumar for the Appellants. 
The following Order of the Court was delivered : 
Leave granted. 
H 
693 
694 
SUPREME COURT REPORTS 
[1996] 1 S.C.R. 
A 
Though the respondents have been served with notice they are not 
appearing either in person or through counsel. 
We have heard Sri Ram Kumar, learned counsel for the appellants. 
This appeal by special leave arises from the order of the Administra-
B 
tive Tribunal of Andhra Pradesh passed on December 2, 1992 in 0.A. No. 
5158/92. The Tribunal in the impugned order has held that though the posts 
of Assistant Commercial Tax Officers etc. are governed by rules made 
under proviso to Article 309 of the Constitution issued in G.0. Ms. No. 
107 dated January 30, 1962 and G.O. Ms. No. 81-Revenue dated February 
C 3, 1990, Rule 22 of the A.P. State and Subordinate Service Rules is not 
applicable to the recruitment by transfer and promotion. Conseque.ntly, the 
Government was not justified in applying the rule to the above services. 
The view taken by the Tribunal is not correct in view of special rules 
holding the field. 
D 
Rule 5 of the AP. Commercial Tax Subordinate Service Rules (the 
special Rules) reads thus : 
"Special Representation : Except in so far as it relates to physically 
handicapped persons the rule of special representation (General 
E 
Rule 22) shall apply separately to the appointment of Commercial 
Tax Officers by direct recruitment and to their appointment by 
transfer." 
F 
G 
H 
Rule 22 of the State and Subordinate Service Rules, which is the 
general rule, which alone is relevant for the purpose of this case reads thus: 
"22. Sp,ecial representation: All appointment to a service, class or 
category -
(i) by· direi:t recruitment, except where the Government by a 
general or special order made in this behalf except such service, 
class or category; 
(ii) otherwise than by direct recruitment, where the special rules 
lay down that the principle of reservation of appointments shall 
apply to such service, class or 'category; shall be made on the 
following basis; 
( 
" 
y 
• 
''
\ 1 
."' 
•• -1 
.... 
·• 
COMMNR.OFCOMME.RCIAL TAXv. G.SETHUMADHAVARAO 695 
"Provided further that the carry forward vacancies and current A 
reserved vacanc!es in a recruitment year shall be available for 
utilisation even where the total number of such reserved vacancies 
' 
.. 
. -""" 
exceeds {52%) of the vacancies filled that year in case the overall 
representation of the Scheduled Castes and Scheduled Tribes in 
the total strength of the concerned grade or Cll!'lre, has not reached B 
the prescribed percentage of reservation of {15%) for the 
Scheduled castes and (6%) for the Scheduled Tribes respectively." 
;·~ 
-,. 
Rule 5 of the Special Rules envisages apPftcability of Rule 22 of the 
State and Subordinate Service 'Rules {General Rules) for appoint~ents to 
the above service. The relevant proviso to Rule 22 extracted hereinbefore C 
postulates that the carry forward vacancies and current reserved vacancies 
in a recruitment year shall be available for utilisation even where the total 
number of such reserved vacancies exceeds 52% of the vacancies filled that 
year in case the overall representation of the Scheduled Castes and 
Scheduled Tribes in the total strength of the concer

Excerpt shown. Read the full judgment & AI analysis in Lexace.