Case Note & Summary
The case involved a dispute regarding the transfer of employees from the Gujarat Charge to the Kerala Charge under the Central Board of Direct Taxes (CBDT) guidelines. The respondents applied for transfer on 14.5.1990 but were informed that no vacancy existed in the UDC cadre in Kerala. They voluntarily agreed to revert to the LDC post to facilitate their transfer. Their subsequent representations for reconsideration were rejected, leading to original applications before the Central Administrative Tribunal, which were dismissed. The High Court later allowed their writ petition, citing discrimination and procedural irregularities in the transfer process. The Supreme Court, however, found that the respondents had no legal right to demand a transfer and were bound by their earlier agreement to revert. The court emphasized that the circulars were binding and that the respondents could only be accommodated in available LDC positions. Ultimately, the Supreme Court set aside the High Court's judgment but directed that the seniority of the first respondent be counted from the date of joining the LDC post, acknowledging their long service in the UDC role. No costs were awarded.
Headnote
A) Administrative Law - Transfer of Employees - Conditions for Transfer - Central Board of Direct Taxes Circulars - The court examined the validity of the transfer of employees under the CBDT circular dated 14.5.1990, which stipulated conditions for inter-charge transfers. It held that the respondents, having voluntarily agreed to revert to a lower post for transfer, could not later contest the conditions of their transfer. (Paras 4-16).
Issue of Consideration
Whether the respondents were entitled to be transferred to the Kerala Charge despite their voluntary reversion to a lower post.
Final Decision
The Supreme Court set aside the High Court's judgment, allowing the appeal. It directed that the first respondent's seniority be counted from the date of joining the LDC post, acknowledging their long service in the UDC role.
Law Points
- Transfer of employees
- inter-charge transfers
- estoppel
- equality clause
- circular letters interpretation
