Recruitment ratios in service rules must be adhered to, emphasizing the distinction between total cadre strength and existing vacancies during appointments.

ORDER

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The writ petition is filed seeking to quash the notifications of the 1^st respondent in Notification No.8 of 2024(Advertisement No.687) dated 20.06.2024 and Addendum Notification No.8A/024 dated 08.11.2024 insofar as the post of Deputy Commercial Tax Officer is concerned and consequently to direct the respondents to restrict direct recruitment to 157 vacancies only to the said post.

2. The basis on which the above writ petition has been filed are as follows:

(i) The petitioners, numbering 51 were working as Assistants in the Commercial Tax Department in various offices, which have been detailed by them in paragraph No.3 of their affidavit filed in support of the petition in a tabulated statement.

(ii) It is the contention of the petitioners that they were selected by the Tamil Nadu Service Commission namely the 1^st respondent for appointment to the post of Assistant in 2017-2018 and they were appointed as Assistants in October 2018. It is the contention of the petitioners that they belong to the Tamil Nadu Ministerial Service and the next higher post in the Commercial Taxes Department is that of Deputy Commercial Tax Officer. They would submit that prior to 26.08.2010, there existed a category of Assistant Commercial Tax Officer, which, by an amendment issued in G.O.Ms.No.222, Commercial Taxes and Registration (A1) Department dated 15.02.2012 was substituted with the post of Deputy Commercial Tax Officer. As per Rule 2 of the Tamil Nadu Commercial Taxes Subordinate Service Rules, the post of Deputy Commercial Tax Officer (DCTO), previously known as Assistant Commercial Tax Officer (ACTO) should be filled in the following manner.

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a) Recruitment by transfer from among the Assistants and Gujarathi knowing Assistants of the Tamil Nadu Ministerial Service in the Commercial Taxes Department including the office of the Commissioner of Commercial Taxes, Assistants of the Tamil Nadu Ministerial Service in the office of the Tamil Nadu Sales Tax Appellate Tribunal and Assistant Section Officers in the Departments of Secretariat coming under one unit and by direct recruitment.

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b) 33-1/3^rd percent of the substantive vacancies in the category of Assistant Commercial Tax Officers shall be filled in or reserved to be filled in by direct recruitment and the remaining 66-2/3^rd percent substantive vacancies shall be filled in by confirmation of persons recruited by transfer.

Therefore, 1/3^rd of the substantive vacancies was to be filled by direct recruitment and 2/3^rd through transfer.

(iii) The 1^st respondent had issued the impugned notification and the Addendum Notification inviting applications through on-line mode for direct recruitment to the posts included in Combined Civil Services Examination -II (Group-II and II-A Services). In the said notification, 336 vacancies in the post of DCTO have been notified for direct recruitment.

(iv) The petitioner's contention is that the total cadre strength of DCTO is 2174 and as on 28.02.2024, the vacancy position in the said cadre is 472. Out of the said 472 vacancies, 130 vacancies were filled up on 28.02.2024 through transfer by proceedings of the Commissioner of Commercial Taxes. Therefore, out of 472 vacancies, 315 vacancies should be filed by transfer and only 157 vacancies should be filled up by direct recruitment. However, 336 vacancies are sought to be filled by direct recruitment. If this is done, the petitioners would submit that they would be affected. Therefore, they seek to quash the said notifications on the ground that the Rule provides for 1/3^rd of the vacancies to be filled by direct recruitment and 2/3