Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: ACCOUNTING STANDARD :: cpt :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: VAT RATES :: TAX RATES - GOODS TAXABLE @ 4% :: TDS :: form 3cd :: articles on VAT and GST in India :: list of goods taxed at 4% :: Central Excise rule to resale the machines to a new company :: ARTICLES ON INPUT TAX CREDIT IN VAT :: VAT Audit :: empanelment :: ACCOUNTING STANDARDS :: due date for vat payment
 
 
From the Courts »
 Ultratech Cement Ltd vs. ACIT (Bombay High Court)
 Vikram Singh vs. UOI (Delhi High Court)
  CIT vs. Annamalaiar Mills (Supreme Court)
 CIT vs. Equinox Solution Pvt. Ltd (Supreme Court)
 Centaur Helicopter Services P. Ltd. Vs. Commissioner Of Income Tax
 Ashok Chawla Vs. Commissioner Of Income Tax
 NATIONAL AGRICULTURAL COOPERATIVE MARKETING FEDERATION OF INDIA LTD. Vs. COMMISSIONER OF INCOME TAX, DELHI-XI & ANR.
  CIT vs. Annamalaiar Mills (Supreme Court)
 Kalyani Barter (P) Ltd vs. ITO (ITAT Kolkata)
  Rajendra Goud Chepur vs. ITO (AP & T High Court)
  CIT vs. Annamalaiar Mills (Supreme Court)

G. E. Veerabhadrappa vs. UOI (Central Administrative Tribunal)
May, 15th 2013

Removal of ITAT President appointed on “officiating” basis is proper & legal

Shri. G. E. Veerabhadrappa, the senior-most Vice President of the Tribunal, was vide order dated 13.10.2011 appointed President of the Tribunal in an “officiating capacity till the post was filled up on regular basis“. Vide notification dated 5.5.2012 the said order was modified to read “in an officiating capacity up to 31.8.2012 or further orders“. On 31.8.2012, Shri. H. L. Karwa was appointed the President in place of Shri. G. E. Veerabhadrappa. Shri. Veerabhadrappa was thereafter transferred on 7.11.2012 to Calcutta. Shri. Veerabhadrappa filed a Petition claiming that (i) the curtailment of the period of appointment till 31.8.2012 was unjustified, (ii) his removal from the post of President was actuated by “malice and personal vendetta” of the Law Secretary owing to his refusal to cancel the transfers of Shri. Hari Om Maratha and Smt. Diva Singh and (ii) the appointment of Shri. H. L. Karwa (the junior-most Vice President) as President was irregular as found by the Appointments Committee of the Cabinet. The Law Ministry opposed the Petition on the ground that there were complaints regarding integrity and that the decision was taken at the highest level after “due consideration”. HELD by the CAT dismissing the Petition:

(i) The order appointing the Applicant as President made it clear that the appointment was “in an officiating capacity and until further orders“. The appointment order did not confer any invincible right on the Applicant to continue in office. Also, the order dated 5.5.2012 restricting the Applicant’s tenure as President till 31.8.2012 was challenged by him several months later. Even though there may not be delay and laches, it can be said that the conduct was one of acquiescence and did not entitle him to relief;

(ii) As regards the allegation that the removal was motivated by “malice and personal vendetta“, the exchange of correspondence between the President and the Law Ministry regarding the transfers of the Members took place after the passing of the order dated 5.5.2012 curtailing the tenure of the Applicant till 31.8.2012. There is some merit in the contention of the Respondents that the Applicant is trying to create a “smoke screen” by unnecessarily dragging the names of the Law Secretaries and making personal allegations;

(iii) The allegation that the appointment of Shri. H. L. Karwa as Officiating President was improper as a selection process was not resorted to is also not correct. The Government is entitled to appoint the President in an officiating capacity so as to ensure that no vacuum is left in the Institution. The opinion expressed by the Appointments Committee of the Cabinet is totally misconceived. It is immaterial whether the person appointed as officiating President is junior or not and there is no question of supersession. It is, however, desirable that the appointment to the post of President be made at the earliest on a regular basis rather than on an ad-hoc/ officiating basis.

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Desktop Application Development Outsourcing Desktop Application Development Offshore Desk

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions