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- Next story This Court has perused the order dated 03.03.2023 in W.P(MD).No.4963 of 2018 carefully. The learned single Judge has answered all the points that have been now canvassed by the learned Additional Advocate General. The power of the authority to relax the rules was never negated or questioned. Infact, the learned single Judge has categorically observed that Court is not questioning the powers conferred on the authority granting relaxation of rules relating to period of probation. However, what was discussed in detail by learned single Judge was that the discrimination adopted to one class of persons alone, while another class of persons viz., direct recruits have not been granted same benefits. The learned single Judge has held that all direct recruits have been selected on the basis of competitive exams conducted by the Tamil Nadu Public Service Commission and without approval from the Tamil Nadu Public Service Commission giving retrospective effect to the in service candidates and placing them above the petitioners was an exercise in over reach. The learned single Judge also held that interse seniority between the direct recruits and promotee recruits has to be in terms of Sec.40 of the Tamil Nadu State and Sub-ordinate Service Rules. All the contentions that have been raised by the respondents in their counter affidavits have all been discussed at great length in the order passed in W.P.(MD).No.4963 of 2018 where also identical submissions have been made by the respondents. This Court also gone through the affidavits, counter affidavits and rejoinders filed to understand the challenge to the impugned proceedings and also the defence of the State in order to have the Writ Petition dismissed. Almost same or similar contentions have been taken before the learned single Judge in W.P.(MD).No.4963 of 2018 and a reasoned and well considered order has already been passed, quashing the impugned proceedings, which are also sought to be quashed in the present Writ Petition. 16. Therefore, this Court is of the view that the issue is no longer res integra. There is no new or additional factor that needs to be considered by this Court in order to differ with the findings of the learned single Judge in W.P.(MD)No.4963 of 2018, in order to come to a different conclusion. For all the above reasons, the Writ Petition is allowed. No costs. Consequently, connected Writ Miscellaneous Petitions are closed. 21.07.2023. Internet:Yes Index:Yes/No Neutral Citation:Yes/No kpr To 1 The Secretary State of Tamil Nadu Commercial Taxes and Registration Department Fort St. George Chepauk Chennai – 9 2 The Commissioner of Commercial Taxes O/o The Commissioner of Commercial Taxes Ezhilgam Chepauk Chennai -5 3 The Secretary Tamil Nadu Public Service Commission TNPSC road V.O.C. Nagar Park Town Chennai – 3 4 The Additional Commissioner (Administration) O/o The Commissioner of Commercial Taxes Ezhilgam Chepauk Chennai – 5 5 The Joint Commissioner (ST) O/O Joint Commissioner Combined Commercial Taxes Building No.6 Pichards Road Hasthampatti salem 6 The Joint Commissioner (ST) O/O Joint Commissioner Chennai (South) PAPJM Building Commercial Taxes Department Egmore Chennai – 5 7 The Joint Commissioner(ST) O/O Joint commissioner Chennai (North) PAPJM Buildings Commercial Taxes Department Egmore Chennai – 5 8 The Joint Commissioner (ST) O/O Joint Commissioner Commercial Taxes Department Coimbatore Division P.B.BALAJI, J., kpr Pre-delivery order in W.P.No.12708 of 2018 21.07.2023.
- Previous story https://x.com/sekarreporter1/status/1730211586999255322?t=Ux_7gaMAbKs4UP-oMZJijw&s=08 Full order As far as the defence of the revenue based upon Clause (xi) to Explanation to Section 153B is concerned, that clause relates to exclusion of the period taken for handing over seized material the assessing officer. The clause has been inserted with effect from 01.04.2021 and hence operates prospectively only, being a substantive provision. The benefit of the exclusion under that clause thus, would not be available to the revenue in the present assessments. The impugned orders of assessment passed on 28.01.2022 in respect of AYs 11-12, 12-13 and 19-20 are hence held to be barred by limitation qua these three assessment years and are set aside. The writ petitions challenging those notices, orders of assessment and penalties are allowed. 26. MPs closed with no order as to costs. Index: Yes 19.09.2023 Speaking order Sl To The Deputy Commissioner of Income Tax, Central Circle 2 (1), New Income Tax Building, No.46, MG Road, Nungambakkam, Chennai -600 034. Dr.ANITA SUMANTH, J. sl W.P. Nos.1498, 1504, 1508, 1514, 1510, 1515, 1517, 1519, 1522, 2017, 2015, 2018, 2019, 2021, 2022, 2020, 2023 & 2016 of 2022 and WMP.Nos.1645, 1649, 1651, 1653, 1652, 1656, 1659, 1660, 1662, 2173, 2175, 2169, 2172, 2174, 2176, 2177, 2179, 2180, 2182, 2183, 2184, 2178, 2181, 2185, 2186, 2170 & 2171 of 2022 19.09.2023. For Petitioner : Mr.R.V.Easwar Senior Counsel For Mr.M.V.Swaroop For Respondents : Mr.A.P.Srinivas Senior Standing Counsel C O M M O N O R D E R
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- judge manjula order In the result,(i) W.P.No.25424 of 2021 is allowed and the impugned government order issued by the 1st respondent in G.O.(3D) No.3 School Education [SE(1)] Department, dated 13.07.2021 is quashed and the respondents 1 to 4 are directed to re-do the exercise by rightly issuing two separate selection lists one for the open category and another for the teacher category by following the communal reservation in accordance with the vacancies earmarked as against each community or priority and complete the exercise and issue the revised selection list within a period of four weeks from the date of receipt of a copy of this order.(ii) W.P.Nos.19622 of 2020 and 169, 170, 3398,and 3402 of 2021 are also disposed with the abovedirection.(iii) No Costs. Consequently, the connected miscellaneous petitions are closed. 29.04.2024 Index : Yes/NoInternet : Yes/NoSpeaking/Non-speaking Neutral Citation : Yes/No jrs To
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