TaxTMI 
TaxTMI 
1996 (1) TMI 380
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.... the posts of Assistant Conmercial Tax officers etc. are governed by rules made under proviso to Article 309 of the Constitution issued in G.O. Ms. No.107 dated January 30, 1962 and G.O. Ms. No.81- Revenue, dated February 3, 1990, Rule 22 of the A.P. State and Subordinate Service Rules is not applicable to the recruitment by transfer and promotion. Consequently, 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 feild. Rule 5 of the A.P. Commercial Tax Subordinate Service Rules (the special Rules) reads thus: "Special Representation:- Except in so far as it relates to physically handicapped....
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....ate Service Rules (General Rules) for appointments to the above service. The relevant proviso to rule 22 extracted hereinbefore postulates that the carry forward vacancies and current reserved vacancies in a recruitment year shall be available for utilization 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 cadre, has not reached the prescribed percentage of reservation of 15% (subsequently increased to 16%) and for the Scheduled Tribes 6% (subsequently increased to 7%), as the case may be. In General hanaqer, Southern Railway v. Rangachari [(1962 (2) SCR p.586],....
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....eservation in matters of promotion. However, this Court uphe1d the promotions made until the date of the judgment, namely, November 16, 1992 and held that wherever special rules have not provided reservation in appointment by promotion, the same was permitted to be done within 5years from that date. The Parliament amended Article 16 by 77th Constitution (Amendment Act) 1995 WhiCh came into force from June 17, 1995 incorporating clause 4A to Art.l6 which reads thus: "Nothing in this Article shall prevent the State from making any provision for reservation in matters of promotion to any class or classes of posts in the services under the State in favour of the Scheduled Castes and the Sc....