IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN THURSDAY, THE 2ND JULY 2009 / 11TH ASHADHA 1931 WA.No. 713 of 2005(B) -------------------------------- JUDGEMENT IN IN O.P. NO.12278/1996 DATED 10/08/2004. .................... APPELLANT/ NOT PARTY IN O.P: ----------------------------------------------- T.V. KAMALABAI, INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE (D/O. A. PADMANABHAN NAIR, AGED 48 YEARS.). BY ADVS. MR.K.JAJU BABU, SMT.M.U.VIJAYALAKSHMI. RESPONDENTS/ PETITIONER & RESPONDENTS 1 - 11: ------------------------------------------------------------------------------ 1. S. RAMA KUMAR, ASSISTANT SALES TAX OFFICER, NOW WORKING AS INTELLIGENCE INSPECTOR, SQUAD NO.3, AGRICULTURAL INCOME TAX AND SALES TAX, PALAKKAD. 2. STATE OF KERALA, REP. BY CHIEF SECRETARY TO GOVERNMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. 3. THE BOARD OF REVENUE (TAXES), TRIVANDRUM, REP. BY ITS SECRETARY. 4. C.K. VIJAYAN, INTELLIGENCE OFFICER (INTELLIGENCE SQUAD, MAHE), AGRICULTURAL INCOME TAX AND SALES TAX, THALASSERY-1. 5. A. KUNJANNAMMA, SALES TAX OFFICER (AUDIT), OFFICE OF THE DEPUTY COMMISSIONR, AIT & ST, ERNAKULAM. W.A. NO. 713/2005-B: 6. V.J. SREEDEVI AMMA, SALES TAX OFFICER (REVENUE), OFFICE OF THE DEPUTY COMMISSIONER, ERNAKULAM. 7. P.K. RAJAMMA, ADDITIONAL SALES TAX OFFICER III, I CIRCLE, MATTANCHERRY. 8. V. SREEDEVI, MANAGER, OFFICE OF THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. 9. P. HARIDASAN, ASSISTANT SALES TAX OFFICER, OFFICE OF THE DEPUTY COMMISSIONER OF AIT & ST, KANNUR. 10. R. JAYANTHI KUMARI, SALES TAX INSPECTOR, SALES TAX OFFICE, TRIVANDRUM. 11. JACOB ABRAHAM, S/O. V.T. ABRAHAM, VILANJOOR HOUSE, THATHAMPALLY, ALAPPUZHA-13. 12. K.P. RAJEEVAN, SALES TAX INSPECTOR (IB), OFFICE OF THE INTELLIGENCE OFFICER, DEPT.OF COMMERCIAL TAXES, THRISSUR. *ADDL.R.13 IMPLEADED: 13. SOJAN MATHEW, MEMBER (DEPARTMENTAL), SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, KOZHIKODE. *IS IMPLEADED AS ADDITIONAL RESPONDENT 13 VIDE ORDER DTD. 30/06/06 IN I.A. NO. 557/06. R1 BY ADV. MR.ELVIN PETER P.J, R2 & R3 BY GOVERNMENT PLEADER MR. BENJAMIN PAUL, R4 BY MR.O.V.RADHAKRISHNAN, SENIOR ADVOCATE, R9 BY ADV. MR.N.SUGATHAN, R10. BY ADV. DR.K.P.KYLASANATHA PILLAY, R11 BY ADV. MR.V.P.SUKUMAR, R12 BY ADV. MR.ANIL K.NARENDRAN, ADDL.R13. BY ADVS. MR.S.P.ARAVINDAKSHAN PILLAY, SMT.N.SANTHA, MR.PETER JOSE CHRISTO. THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 02/07/2009 ALONG WITH W.A NOS.187/2005 & 195/2005, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. KURIAN JOSEPH & K.SURENDRA MOHAN, JJ. ------------------------------------------------------------------- W.A.No.713 of 2005 -------------------------------------------------------------------- Dated this the 2nd day of July, 2009 JUDGMENT Kurian Joseph, J. This is an appeal filed by a Sales Tax Officer, advised by the Public Service Commission in the year 1985, aggrieved by the judgment in O.P.No.12278 of 1996. The impleaded additional 13th respondent is also similarly placed as the writ appellant and except for the difference that he entered service in 1984. According to them, the seniority list of Sales Tax Officers has been finalised as per Annexure-A proceedings dated 11.2.1999. The original petitioner is directly recruited as Assistant Sales Tax Officer from the ranked list dated 17.11.1990. The main prayer in the writ petition was for a direction to assign the rank and seniority to the petitioner as Sl.No.992 in Ext.P8(a) seniority list and for consequential promotions. The original petition was disposed of with the following directions:- “In these circumstances, I direct respondents 1 and 2 to revise the seniority list (Exhibit P8(a) giving the petitioner his due rank in the said seniority list of ASTOs as directed in the immediate preceding paragraph of this judgment. Promotions to the post of STO and higher posts will be made on the basis of the revised rank list of ASTOs to be prepared in implementation of the directions issued in this judgment.” .W.A.No.713 of 2005 2 2. It is fairly clear from the judgment that the learned single judge has not dealt with the issue regarding the seniority list of Sales Tax Officers which has been settled as per Annexure-A. Therefore, the exercise undertaken by respondents 1 and 2 in implementation of judgment dated 10.8.2004 of the learned Single Judge cannot in any way adversely affect Annexure-A seniority list of Sales Tax Officers for the period from 1.4.1974 to 30.6.1992. The Writ Appeal is disposed of as above. KURIAN JOSEPH, Judge K.SURENDRA MOHAN,Judge css/