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        VAT and Sales Tax

        1990 (5) TMI 203 - SC - VAT and Sales Tax

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        Special statutory service rules barred pension for a part-time tribunal member, overriding the general civil service framework. Special statutory service rules governed the pension entitlement of a non-official Member of the Sales Tax Appellate Tribunal, and the general Mysore ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Special statutory service rules barred pension for a part-time tribunal member, overriding the general civil service framework.

                                Special statutory service rules governed the pension entitlement of a non-official Member of the Sales Tax Appellate Tribunal, and the general Mysore Civil Services Rules, 1958 did not apply where the special Mysore Sales Tax Rules, 1957 made a contrary provision. Rule 64(6) expressly excluded pension for a non-official Member, and the office was described as periodical, part-time service rather than regular whole-time government service. Grant of travelling allowance under the civil service framework did not alter the statutory bar on pension. The result is that a non-official member holding such a statutory office was not entitled to superannuation pension under the general civil service rules.




                                Issues: Whether a non-official Member of the Sales Tax Appellate Tribunal was entitled to superannuation pension under the Mysore Civil Services Rules, 1958, despite the special provisions of the Mysore Sales Tax Rules, 1957.

                                Analysis: The appellant's appointment was made under section 4(2) of the Mysore Sales Tax Act, 1957, and his tenure was continued under rule 64 of the Mysore Sales Tax Rules, 1957. Rule 2(2) of the Mysore Civil Services Rules, 1958 excluded their application where special provisions were made by law. Rule 64(6) of the Mysore Sales Tax Rules specifically provided that a non-official Member was not eligible for pension, and the service was of a periodical and part-time character rather than a regular whole-time government service. The fact that travelling allowance had been granted under the civil service framework did not alter the governing statutory scheme for pension.

                                Conclusion: The appellant was not entitled to superannuation pension under the Mysore Civil Services Rules, 1958, and the special sales tax rules governed his service conditions.

                                Ratio Decidendi: Where a special statutory rule governing appointment and service conditions excludes pensionary benefits, the general civil service rules do not apply to confer superannuation pension on a non-official member holding a part-time statutory office.


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