S. B. SINHA, J.

( 1 ) LEAVE granted.

( 2 ) INTERPRETATION and/or application of circular letters issued by the central Board of Direct Taxes (CBDT) dated 14. 5. 1990 is in question in this appeal which arises out of a judgment and order dated 14. 10. 2005 passed by a Division Bench of the High Court of Kerala at Ernakulam in Writ Petition no. 25155 of 2003 allowing the writ petition filed by the respondents herein from a judgment and order dated 10. 10. 2002 passed by the Central administrative Tribunal, Ernakulam in OA Nos. 728 of 2000 and 782 of 2000.

( 3 ) THE basic fact of the matter is not in dispute. Respondents herein were working in different States. They filed an application for their transfer to the State of `kerala Charge' from `gujarat charge' on or about 14. 5. 1990. Indisputably the Board has the requisite power to regulate `inter-charge' transfers wherefor it issues guidelines from time to time. One of such circulars was issued on 14. 5. 1990, the relevant portion whereof read as under:

" (d) A person who seeks transfer, should apply to the head of the department, chief commissioner director general under whom he is working, who will, on being satisfied, take up the m