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    <title>1973 (11) TMI 80 - Supreme Court</title>
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    <description>A non-cadre post may be assigned to an IAS officer only after an objective declaration that it is equivalent in status and responsibility to a scheduled cadre post; equivalence cannot rest on pay alone, and the Rule 9(1) declaration is mandatory. Equality review under Articles 14 and 16 fails unless arbitrariness or discrimination is clearly shown, and mala fides require cogent contemporaneous proof. On the facts, the transfer was not proved arbitrary or mala fide, and the officer was held to have been acting as Chief Secretary only in an officiating capacity, not substantively appointed.</description>
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    <pubDate>Fri, 23 Nov 1973 00:00:00 +0530</pubDate>
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      <title>1973 (11) TMI 80 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=161324</link>
      <description>A non-cadre post may be assigned to an IAS officer only after an objective declaration that it is equivalent in status and responsibility to a scheduled cadre post; equivalence cannot rest on pay alone, and the Rule 9(1) declaration is mandatory. Equality review under Articles 14 and 16 fails unless arbitrariness or discrimination is clearly shown, and mala fides require cogent contemporaneous proof. On the facts, the transfer was not proved arbitrary or mala fide, and the officer was held to have been acting as Chief Secretary only in an officiating capacity, not substantively appointed.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Fri, 23 Nov 1973 00:00:00 +0530</pubDate>
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