W.P. No. 18209 of 2012:

1. The Petitioner has preferred the instant Writ of Mandamus praying for passing of an order by this Court in directing the Respondents not to prepare or release any panel for promotion from the post of DCTOs to CTOs i.e. (formerly ACTOs to DCTOs) for the year 2011 or any year in future contrary to the principles enunciated by this Court in W.P.No.12786 of 1985.

2. Writ Petition Facts:

"(i) According to the Petitioner, originally to the cadre of post of Assistant Commercial Tax Officers [now was re-designated as Deputy Commercial Tax Officers] recruitment was to be by means of Direct Recruitment to an extent of 1/3 of the cadre strength and 2/3 by transfer.

(ii) The question of the principles that should govern fixation of inter-se seniority between the transferees [Ad hoc absentees] and direct recruits was settled by this Court based on the following principles:

"1. Each year should be taken as a unit for fixing the inter-se seniority.

2. Persons not actually appointed in a year should not be included in that year.

3. The date on which an officer commences probation is the proper criterion for fixing inter-se seniority.

4. If there are vacancies out of the reservation of 40%, 33 1/3% of the permanent cadre of ACTOs for direct recruits, any appointment made either by transfer or promotion cannot be utilized to fill up those vacancies. Such appointments being of temporary character, wherever direct recruits are appointed through Public Service Commission, they being holders of permanent posts by direct recruitment, they have a right to be appointed to whatever posts that are taken out of the 40%/33 1/3% posts reserved for direct recruitment."

(iii) The aforesaid principles enunciated through ruling of this Court was challenged before the Hon'ble Supreme Court of India, which proved the same. Based on the decision of the Hon'ble Supreme Court, the seniority list was issued on 04.05.2009 communicating the inter-se seniority of ACTOs. The said list was challenged in a batch of Writ Petitions which was dismissed by common order passed on 06.04.2011. Against that order, the Writ Appeal was filed.

(iv) Based on the aforesaid order of this Court and the Hon'ble Supreme Court, revised seniority list was issued on 20.01.2012, wherein the Petitioner's name figured in Serial No.70 of the year 2008. The said list is the list of permanent ACTOs re-designated as DCTOs. In the list of 20.01.2012 shown in Annexure 'B', ACTOs who are temporary i.e. Ad hoc and yet to be regularised and confirmed in service and is therefore shown in the temporary list.

(v) The Petitioner was directly recruited through TNPSC as ACTO on 24.11.2008 and completed probation on 03.06.2011. For the purpose of promotion to CTOs the required qualification is passing of Accounts Test and only on passing of which, probation would be declared as satisfactorily completed in the cadre of ACTOs which examination she passed on 03.06.2011. The individuals, who were temporarily promoted by way of transfer on Ad hoc basis, passed the departmental tests earlier as they were already working temporarily, which status continues till date. As far as temporary promotees are concerned, they are yet to be regularised and therefore, the issue of placing them on probation or completion of probation did not arise.

(vi) The Tamil Nadu State Commercial Taxes Subordinate Service Rules prescribed for promotion, the qualifications being (a) an approved probationer in the category of ACTOs; (b) a person should have served as ACTO and should have assessment experience for two years; (c) one should have passed the prescribed departmental examination. The post in the Annexure to the service was re-designated i.e., the DCTO has now been re-designated as CTO. ACTO has since been re-designated as DCTO. List of approved candidates for promotion is to be, as of 1st March of the year concerned. The life of the panel is upto last day of February of the following year. The life of the panel i