Service rules on transfer of absorbed Collection Amins validated transfer made with government approval and service exigency.

Transfer of an absorbed Collection Amin in the Commercial Tax Department was governed by the U.P. Trade Tax Collection Amins' Service Rules, 1995. Rule 27 made general government servant rules applicable only to matters not covered by those rules, while the 1974 Collection Amins' Service Rules and their transfer provision applied to Revenue Department Collection Amins and not to absorbed Trade Tax Department employees. As the transfer was made with Government approval and in the exigency of service, it was held to be valid and no interference was warranted.

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Issues: Whether the transfer of a Collection Amin from one district to another in the Commercial Tax Department was unauthorised under the applicable service rules.

Analysis: The service conditions of Collection Amins in the Commercial Tax Department were governed by the U.P. Trade Tax Collection Amins' Service Rules, 1995. Rule 18(1) showed absorption of eligible Collection Amins into that service, and Rule 27 provided that matters not specifically covered by those rules would be governed by the rules and orders applicable generally to Government servants. The Uttar Pradesh Collection Amins' Service Rules, 1974, including Rule 29 dealing with transfers, applied to Collection Amins of the Revenue Department and had no application to absorbed Collection Amins in the Trade Tax Department. The transfer was also made pursuant to Government approval and in the exigency of service.

Conclusion: The transfer order was valid and no interference was warranted.

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