Rule 1. Short title: -
These rules may be called the Andhra Pradesh Commercial Taxes Subordinate Service Rules, 1990.
Rule 2. Constitution: -
The Andhra Pradesh Commercial Taxes Subordinate Service shall consist of posts of Assistant Commercial Tax Officers.
[Rule 3. Method of
appointment and -appointing authority: -
(a) Subject to
other provisions in these rules, appointment to this service shall be:
(i) by direct
recruitment,
(ii) by transfer
from the category of Senior Assistants and Senior Stenographers in the Andhra
Pradesh Ministerial Service working in the offices of the Commercial tax
Divisions;
Provided that, if
qualified candidates are not available from among the above-mentioned
categories, Junior Assistants/Typists/Junior Stenographers in the Andhra
Pradesh Ministerial Service working in the offices of the Commercial Taxes
Divisions, who have put in a minimum service of eight years, shall be
considered for appointment by transfer to the post if they are otherwise found
qualified for such appointment.
(b) The appointing
authority for the post of Assistant Commercial Tax Officer shall be the Deputy
Commissioner (CT) of the respective territorial Division, subject to prior
approval of the list of the persons considered fit to be appointed by transfer
by the Commissioner of Commercial taxes,
Note:
-
First Vacancy - Direct Recruitment
Second Vacancy - By Transfer
Third Vacancy - By Transfer
Fourth Vacancy - Direct Recruitment
Fifth Vacancy - By Transfer
Sixth Vacancy -
Direct Recruitment
Seventh Vacancy - By Transfer
Eighth Vacancy - By Transfer
Ninth Vacancy - By Transfer
Tenth vacancy - By Transfer]
Rule 4. Reservation of appointment:
(a) Except in so
far as it relates to Visually Handicapped persons, the rule of Special
reservation (General Rule 22) shall apply to the appointment of Assistant
Commercial Tax Officers by Direct recruitment and to their appointment by
transfer. The reservation in favour of Hearing Handicapped persons shall be 1%
and reservation in favour of Orthopedically handicapped persons shall be 2% - Subs.
by G.O.Ms.No. 204, Revenue (CT.I), Dt. 10-03-2010.
(b) In the matter of direct recruitment to the post for which women and men are equally suited, other things being equal, preference shall be given to women to an extent of atleast (33-1/3 % (thirty three and one third percentage)] of posts in each category of O.C., B.C., S.C., and S.T. quota in terms of General Rule 22-A(2) - Subs. by G.O.Ms.No. 1758, Revenue (CT.I), Dt. 11-10-2011.
Rule 5. Qualifications
and Age: -
(a) No person
shall be eligible for appointment as Assistant Commercial Tax Officer by direct
recruitment if he has completed the age of 28 years on the first day of July of
the year in which the vacancy is notified by competent authority.
(b) A candidate
for appointment by direct recruitment as Assistant Commercial Tax Officer shall
possess a degree of any University in India established or incorporated by or
under a Central Act, a State Act or an Institution recognised by the University
Grants Commission or its equivalent qualifications.
[(c) A candidate
for appointment as Assistant Commercial Tax Officer by transfer as provided for
in clause (ii) of sub-rule (a) of Rule 3 shall possess the following
qualifications –
(i) A pass in the
Government Technical Examination in Book-Keeping by the Lower Grade or any
other qualification which is recognized as equivalent by the State Government;
(ii) A pass in the
Account Test for Subordinate Officers part. I or Account Test for Executive
Officers;
(iii) A pass in Part.I Commercial tax Laws and Rules and Part.II other Laws.] [Subs. by G.O.Ms.No. 1758, Revenue (CT.I), Dt.11-10-2011].
[Rule 6. Minimum Service:
-
No person shall be eligible for appointment by transfer to the post unless he has put in not less than three years of service in the category from which appointment by transfer is made.
Provided that if adequate number of candidates with the minimum service as prescribed above are not available, such of the Senior Assistants/ Senior Steno Graphers in the Andhra Pradesh Ministerial service working in the Commercial taxes Divisions who have put in a minimum total service of eight years, including the service rendered by them in the immediate lower category from which they are promoted, as the case may be, shall be considered for appointment if they are otherwise found qualified for such appointment;
Provided further that if adequate qualified Senior Assistants/ Senior Steno Graphers in Andhra Pradesh Ministerial Service working in the Commercial Tax Divisions are not available, such of the Junior Assistants/Typists/Junior stenographers in the offices of the Commercial Tax Divisions, who have put in minimum service of eight years, shall be considered for appointment to the post if they are otherwise found qualified for such appointment.] [Subs. by G.O.Ms.No.1758, Revenue (CT.I), Dt. 11-10-2011]
Rule 7. Probation:
Every person appointed by direct recruitment shall be on probation for a total period of two years on duty within a continuous period of three years and every person appointed by transfer shall be on probation for a total period of one year on duty within a continuous period of two years from the date on which he/she commences probation.
Rule 8. Training: -
[(a) Every person
appointed by direct recruitment shall undergo training for a period of six
months and a person appointed by transfer shall undergo training for a period
of three months] [Subs. by G.O.Ms.No. 924, Rev. (C.T.I.), Dt. 31-08-2009)
(b) Every person
appointed by direct recruitment shall before the commencement of training,
execute an agreement bond that he shall serve the Government for a period of
three years after the completion of training referred to in sub-rule (a).
(c) The period of
training shall count for purpose of probation, increments, leave and pension.
He / She will be liable to refund to the Government the pay and allowances or
other remuneration received by him/her in addition to the amount spent by the
Government on his training: -
(i) if he/she
fails to serve the Department for period of three years after the completion of
his/her training for any reason; or
(ii) if he/she
discontinues the training or is discharged from the training course for
misconduct or any other reason; or
(iii) if he/she secures any other employment, elsewhere than under the State Government.
Rule 9. Tests: -
(i) A pass in the Government
Technical Examination in Book-keeping by the Lower Grade or any other
qualification which is recognised as equivalent by the State Government;
(ii) A pass in the
Account Test for Subordinate Officers, Part-I or Account Test for Executive
Officers; and
(iii) A pass in
Part-I Commercial Taxes Laws and Rules and Part-II Other Laws as per the
syllabus prescribed by the Government from time to time.
Rule 10. Unit of
appointment: -
For the purpose of recruitment, appointment, discharge for want of vacancy seniority, promotion, transfer and appointment as a full member, the unit of appointment for the posts of Assistant Commercial Tax Officers shall be the Commercial Tax Division as ordered.in G.O.Ms.No.581, Revenue, dated 24th May, 1976.
Provided
that the posts of Assistant Commercial Tax Officers in the office of the
Commissioner of Commercial Taxes shall be filled on a tenure basis by drafting
persons equitably from different Divisional cadres and period of tenure shall
not ordinarily exceed three years.
