TaxTMI 
TaxTMI 
2017 (1) TMI 831
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....n) U.P. Lucknow by which petitioner-appellant has been transferred from Kanpur to Etawah. Brief background of the case is that petitioner-appellant had been performing and discharging his duty as Collection Amin in the Commercial Tax Department at Kanpur and during his continuance in service, Commissioner, Commercial Tax (Collection Section) U.P. Lucknow in his wisdom thought it appropriate to transfer the petitioner-appellant from Kanpur to Etawah and this action of effectuating transfer, impelled the petitioner-appellant to be before this Court by preferring writ petition and assailing the validity of the same. Said challenge has failed and thus present Special Appeal. Learned counsel for the petitioner-appellant submitted before us tha....
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....e and the 1974 Rules are neither applicable nor attracted vis-a-vis Commercial Tax Department, and in view of the general policy, government servants serving in connection with the affairs of the State would govern in the Commercial Tax Department also and in public interest transfer has been made as such no interference be made. In order to appreciate respective arguments that have been so advanced, relevant provisions and rules require to answer the issues. Relevant extract of Rules are as follows:- "Under Rule 3(a) of the 1995 Rules, the appointing authority of the Collection Amins' is the Deputy Commissioner (Collections), Trade Tax. Rule 18(1) of the 1995 Rules provides absorption in the service and is as follows:- "Absorptio....
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....nding anything contained in these rules the Government reserved to themselves authority of transfer in individual cases or generally wherever it is considered expedient to do so." At the very out set, on the parameter of the Rules that has been quoted above, as far as 1995 Rules are concerned, same govern the service condition of Collection Amin serving in the Commercial Tax Department and as far as 1974 Rules are concerned, said Rules govern the service condition of Collection Amin. Rule 18(1) of the 1995 Rules clearly proceeds to make a mention that Collection Amin substantively appointed on or after the first day of January, 1975 under the Uttar Pradesh Collection Amins' Service Rules, 1974 and working as such in the Uttar Pradesh T....
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....on i.e. so emerging in the present case is that Rule 1974 Rules have no application whatsoever and Rule 27 of 1997 Rules clearly proceedsw to make a mention that the matters not specifically covered by these rules or by special orders, persons appointed to the Service shall be governed by the rules, regulations and orders applicable generally to Government servants serving in connection with the affairs of the State. Here in the present case, this much is reflected that by order dated 24.06.2010, the Principal Secretary of the State Government proceeded to inform the Commissioner Trade Tax, Lucknow that the government has granted approval to the establishment of the Collection Units in Bijnor, Sonebhadra, Etawah, Muzaffarnagar and Fatehgar....