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1996 Supreme(SC) 124

B.L.HANSARIA, K.RAMASWAMY, S.B.MAJMUDAR
Commissioner Of Commercial Taxes, A. P. , Hyderabad – Appellant
Versus
G. Sethumadhava Rao – Respondent


ORDER

Leave granted.

2. Though the respondents have been served with notice they are not appearing either in person or through counsel.

3. We have heard Sri Ram Kumar, learned counsel for the appellants.

4. This appeal by special leave arises from the order of the Administrative Tribunal of Andhra Pradesh passed on December 2, 1992 in O.A. No. 5158/92. The Tribunal in the impugned order has held that though the posts of Assistant Commercial 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. 8 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 field.

5. 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 persons the rule of special representation (General Rule 22) shall apply separately to














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