THE PRINCIPAL COMMISSIONER OF INCOME TAX, V. ARATHI SARAH SUNIL,

OP (CAT)/3/2020

AI Insights

The case involves multiple parties contesting for appointments to the posts of Income Tax Inspectors under a sports quota recruitment. The original applicants, including athletes Alwin Francis, Liksy Joseph, and Arathi Sarah Sunil, were ranked based on their sports achievements. Disputes arose over the ranking and eligibility due to non-compliance with the requirement of submitting a No Objection Certificate (NOC) from the employer. The Central Administrative Tribunal initially directed appointments based on the rankings and later considerations of NOCs. The High Court of Kerala at Ernakulam reviewed the Tribunal's decisions and the circumstances surrounding the non-compliance with the NOC requirement, leading to the final judgment.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 700460 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 05-03-2020
• Assessment Year: misc
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: P VIJAYAKUMAR; K J SAJI ISAAC; ELIZABETH VARKEY; JITHIN SAJI ISAAC
• Assessee Lawyers: ASOK CHERIAN; N SATHEESH; K SHENOY
• Keywords: Disqualification; Income Tax Inspectors; Medical leave; Non-Production of NOC; Sports Quota Recruitment

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN THURSDAY, THE 05TH DAY OF MARCH 2020 / 15TH PHALGUNA, 1941 OP (CAT).No.61 OF 2019 AGAINST THE ORDER/JUDGMENT IN OA 399/2018 DATED 09-08-2018 OF CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH PETITIONER/APPLICANT: LIKSY JOSEPH, AGED 29 YEARS D/O. JOSEPH K.M, KADUKUMACKAL HOUSE, KABANIGIRI P.O, PULPALLY, WAYANAD 673 579. BY ADVS. SRI.ASOK M.CHERIAN SRI.N.SATHEESH SRI.K.JANARDHANA SHENOY RESPONDENTS/RESPONDENTS: 1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI 110 001. 2 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KERALA, C.R BUILDING, I.S PRESS ROAD, KOCHI 682 018. 3 THE CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI 110 001. 4 AARATHI SARA SUNIL, D/O. DR. SUNIL K MATHAI, KUNJAN BAWA ROAD, CHETTICHIRA, VYTTILA P.O, KOCHI 682 019. R1-3 BY ADV. SHRI.P.VIJAYAKUMAR, ASG OF INDIA R4 BY ADV. SRI.K.J.SAJI ISAAC R4 BY ADV. DR.ELIZABETH VARKEY R4 BY ADV. SRI.JITHIN SAJI ISAAC THIS OP (CAT) HAVING BEEN FINALLY HEARD ON 05.03.2020, ALONG WITH OP (CAT).91/2019, OP (CAT).3/2020, OP (CAT).56/2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP (CAT).No.61 OF 2019 etc. 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN THURSDAY, THE 05TH DAY OF MARCH 2020 / 15TH PHALGUNA, 1941 OP (CAT).No.91 OF 2019 AGAINST THE ORDER/JUDGMENT IN OA 156/2017 DATED 05-04-2018 OF CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH PETITIONER/5TH RESPONDENT: LIKSY JOSEPH AGED 29 YEARS KADUKUMMACKAL HOUSE, KABANIGIRI.P.O., PULPPALLY (VIA), WAYANAD-673579. BY ADVS. SRI.ASOK M.CHERIAN SRI.N.SATHEESH SRI.K.V.ARUN KUMAR SRI.K.JANARDHANA SHENOY RESPONDENTS/APPLICANT & RESPONDENTS 1 TO 4 & 6: 1 ARATHI SARAH SUNIL D/O.DR.SUNIL K.MATHAI, KUNJAN BAWA ROAD, CHETTICHIRA, VYTTILA.P.O., COCHIN-682019. 2 DEPUTY COMMISSIONER OF INCOME TAX(HQ)(ADMN), OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KERALA, C.R. BUILDING, I.S.PRESS ROAD, KOCHI-682018. 3 SAJAN PRAKASH, WELFARE INSPECTOR, SOUTH WESTERN RAILWAY, BANGALORE-560023. 4 THULASI.P.C., TARANA, VNRA-24, VIKAS NAGAR, PONOOTH SOUTH ROAD, KADAVANTHARA, COCHIN-682020. 5 ALWIN FRANCIS, KUNNUMPURATH HOUSE, KANDANADU, KOLLAMPILLY, KOTTAYAM-686606. OP (CAT).No.61 OF 2019 etc. 3 6 THE PRINCIPAL COMMISSIONER, OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KERALA, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682018. R1 BY ADV. SRI.K.J.SAJI ISAAC R1 BY ADV. SRI.JITHIN SAJI ISAAC R1 BY ADV. DR.ELIZABETH VARKEY R2, R6 BY ADV. SHRI.P.VIJAYAKUMAR, ASG OF INDIA THIS OP (CAT) HAVING BEEN FINALLY HEARD ON 05.03.2020, ALONG WITH OP (CAT).61/2019, OP (CAT).3/2020, OP (CAT).56/2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP (CAT).No.61 OF 2019 etc. 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN THURSDAY, THE 05TH DAY OF MARCH 2020 / 15TH PHALGUNA, 1941 OP (CAT).No.3 OF 2020 AGAINST THE ORDER/JUDGMENT IN OA 156/2017 OF CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH PETITIONERS/RESPONDENTS 6 AND 1 IN OA: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX, KERALA CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI-682018. 2 DEPUTY COMMISSIONER OF INCOME TAX (HQ) ADMIN, OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KERALA, CR BUILDING, IS PRESS ROAD, KOCHI-682018. BY ADV. SRI.P.VIJAYAKUMAR RESPONDENTS/APPLICANT AND RESPONDENTS 2 TO 5 IN O.A.: 1 ARATHI SARAH SUNIL, D/O. DR. SUNIL K. MATHAI, KUNJAN BAWA ROAD, CHETTICHIRA, VYTTILA P.O., KOCHI-682019. 2 SAJAN PRAKASH, WELFARE INSPECTOR, SOUTH WESTERN RAILWAY, BANGALORE-560023. 3 THULASI P.C., TARANA, VNRA 24, VIKAS NAGAR, PONOTH SOUTH ROAD, KADAVANTHRA, COCHIN-682020. 4 ALLWIN FRANCIS, S/O. T.M. FRANCIS, AGED 30 YEARS, RESIDING AT KUNNUMPURATH HOUSE, KANDANADU, KOLLAMPILLY, KOTTAYAM-686001. 5 LIKSY JOSEPH, KADUMAKKAL HOUSE, KABINIGIRI P.O., PULPALLY VIA, WAYANAD-673579. R1 BY ADV. SRI.K.J.SAJI ISAAC R1 BY ADV. DR.ELIZABETH VARKEY R1 BY ADV. SRI.JITHIN SAJI ISAAC R5 BY ADV. SRI.ASOK M.CHERIAN THIS OP (CAT) HAVING BEEN FINALLY HEARD ON 05.03.2020, ALONG WITH OP (CAT).61/2019, OP (CAT).91/2019, OP (CAT).56/2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP (CAT).No.61 OF 2019 etc. 5 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN THURSDAY, THE 05TH DAY OF MARCH 2020 / 15TH PHALGUNA, 1941 OP (CAT).No.56 OF 2020 AGAINST THE ORDER/JUDGMENT IN OA 608/2017 DATED 05-04-2018 OF CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH PETITIONERS/RESPONDENTS 1 AND 2 IN O.A.: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX KERALA CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI-682018. 2 DEPUTY COMMISSIONER OF INCOME TAX (HQ) ADMIN, OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KERALA, CR BUILDING, IA PRESS ROAD, KOCHI-682018. BY ADV. SRI.P.VIJAYAKUMAR RESPONDENTS/APPLICANT AND RESPONDENTS 3 IN O.A.: 1. 2. ALWIN FRANCIS S/O. T.M. FRANCIS, AGED 30 YEARS, RESIDING AT KUNNUMPURATH HOUSE, KANDANADU, KOLLAMPILLY, KOTTAYAM.686 003 ARATHI SARAH SUNIL, D/O. DR.SUNIL K. MATHAI, KUNJAN BAWA ROAD, CHETTICHIRA, VYTTILA P.O., KOCHI 682 019 THIS OP (CAT) HAVING BEEN FINALLY HEARD ON 05.03.2020, ALONG WITH OP (CAT).61/2019, OP (CAT).91/2019, OP (CAT).3/2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP (CAT).No.61 OF 2019 etc. 6 JUDGMENT [ OP (CAT).61/2019,91/2019,3/2020 & 56/2020 ] K. Vinod Chandran, J. Two original petitions by an aggrieved individual and two by the Department. The private parties to the litigation are Alwin Francis, Liksy Joseph and Arathi Sarah Sunil; two of whom are badminton players and one an athlete (Liksy Joseph). They along with others applied under Annexure A1 notification produced in O.A.No.156/2017. The eligibility of all of them to apply for the posts notified for sports persons is not in dispute. They were ranked for the purpose of selection to the post of Income Tax Inspectors and Tax Assistants. 2. We are at present concerned with their appointment to the post of Income Tax Inspectors. A selection list was published, in which, there were five rank holders; of which, Alwin Francis was the 3rd rank holder, Liksy Joseph, the 4th rank holder and Arathi Sarah Sunil, the 5th rank holder. Rank 1 & 2 did not join. Arathi Sarah Sunil challenged the selection and the rank list on the ground that she has to be placed first. She impleaded all the four persons placed above her including Alwin Francis and Liksy Joseph in the O.A. 156/2017. Notices were issued. Alwin Francis OP (CAT).No.61 OF 2019 etc. 7 appeared, Liksy Joseph failed to appear. The Tribunal considered the matter, but did not look into the specific contention raised by Arathi Sarah Sunil that she has to be placed first among the three. 3. When the matter was pending before the Tribunal, the Department found that both Alwin Francis and Liksy Joseph, already employed, had not submitted an NOC and hence they were disqualified. The Tribunal, taking note of the said subsequent event, directed appointment of Arathi Sarah Sunil, who was the 5th rank holder, who alone was then available for posting as an Income Tax Inspector. Noticing the fact that there was one more post available, the Tribunal directed the Department to consider whether relaxation could be granted to Alwin Francis. It is the submission of Alwin Francis that he had been on medical leave for injuries suffered in a tournament from May 2016 to December 2016. The last date for application was on 15.09.2016. He also filed O.A.608/2017. Both the O.A.s were considered together and hence Alwin Francis, who had a reasonable case set up before the Tribunal for reason of there being no possibility of an NOC being issued when he is on medical leave, was allowed the prayer of consideration of the subsequent NOC submitted by him and the Department is yet to OP (CAT).No.61 OF 2019 etc. 8 consider the same. 4. In the meanwhile, Liksy Joseph, who was also disqualified, approached the Tribunal with O.A.399/2018 against her disqualification. She sought similar consideration as Alwin Francis. The Tribunal declined the prayer on the ground that she came late and that she had not appeared in the earlier O.A. filed by Arathi Sarah Sunil, where she was a party and had been issued with notice. Liksy Joseph has challenged the order in O.A.399/2018 filed by her and also O.A.156/2017 filed by Arathi Sarah Sunil. The Department has filed original petitions from O.A.156/2017 filed by Arathi Sarah Sunil and O.A. 608/2017 filed by Alwin Francis. 5. We have heard the parties. 6. The learned counsel appearing for Arathi Sarah Sunil submits that her appointment cannot at all be faulted for reason of Liksy Joseph having not appeared in the O.A. filed by her. The learned counsel appearing for Liksy Joseph however submits that in the O.A. the contention raised was only as to whether Arathi Sarah Sunil is entitled to be placed as the first rank holder among the five. The question of disqualification for reason of non-production of the NOC came later and hence she had approached the Tribunal within time, against such OP (CAT).No.61 OF 2019 etc. 9 disqualification by O.A.399/2018. She has also filed an appeal from the O.A. filed by Arathi Sarah Sunil and if this Court allows the O.P . against the order in O.A.399/2018 and Liksy Joseph is considered for appointment necessarily Arathi Sarah Sunil will lose her appointment. The learned Counsel for Alwin Francis submits that there is only a consideration directed in the Tribunal's order and he being the first among the three, necessarily has to be given the appointment if the Department finds favour with his contentions for not producing the NOC within time. The Department however submits that as of now the Department would like to go for a fresh selection. It is also submitted that Arathi Sarah Sunil was offered appointment as a Tax Assistant, which she declined. It is also argued that though the team in which Arathi Sarah Sunil was included, obtained a bronze medal in a World Championship, she had not played and was merely a substitute in the team. This was the only claim for considering her as the first rank holder as raised in the O.A., which cannot be countenanced. 7. We are of the opinion that there being no infirmity in the selection conducted, we need not interfere with the selection as such and the Department's prayer to permit them to conduct a fresh selection is declined. We also are not inclined to dwell OP (CAT).No.61 OF 2019 etc. 10 upon the claim raised as to the ranking being wrong. The further issue is as to who are to be appointed to the two posts. In this circumstances, the first aspect to be looked at is the disqualification of two candidates. 8. Alwin Francis, as was submitted, was on medical leave when the application had to be made as per Annexure A1 notification. He also has a submission that he could not have obtained an NOC for reason of his long leave on medical ground. Unless a fitness certificate is obtained and he rejoins duty there would not be issuance of an NOC. It is on such grounds that the Tribunal directed consideration of his case. We find that strictly there is no ground for exempting an NOC; which also has to be filed along with the application. In any event, only a consideration has been directed and it is only proper that the Department consider the issue as per the direction of the Tribunal, which discretionary exercise we do not intend to interfere with. 9. As far as Liksy Joseph is concerned, it is seen from O.P . (C) No.56/2020 that Liksy Joseph, who was rank 4th in the selection had not disclosed in the application that she was employed with the Central Railways, Mumbai, since 19.06.2010. NOC was also not hence produced. She is said to have produced OP (CAT).No.61 OF 2019 etc. 11 the NOC after the disqualification occurred, which NOC was from the Senior Officer, Central Railways Sports Association and also dated 17.08.2016. The NOC produced by her even now is not one from the appointing authority or from her controlling authority but a Senior Officer of the Central Railways Sports Association. Further, the said candidate having not disclosed her employment in the application and the notification having specifically provided for furnishing NOC from the employer, the said person is disentitled from any equitable consideration. 10. In the above circumstances, we find that since there are two vacancies of Income Tax Inspectors, Arathi Sarah Sunil , who has been directed to be appointed by the Tribunal gets the first post available. The case of Alwin Francis has to be considered by the Department itself as to whether any exemption can be granted insofar as the NOC not being produced along with the application which later is filed with the Department. The same shall be considered within a period of two months from today. We are informed that Arathi Sarah Sunil has not been issued with any appointment order, because of the pending litigations. The appointment order of Arathi Sarah Sunil shall be issued within a period of two weeks from the date of receipt of a certified copy of the judgment. OP (CAT).No.61 OF 2019 etc. 12 Original petitions stand dismissed, leaving the parties to suffer their respective costs. Sd/- K.VINOD CHANDRAN JUDGE Sd/- P.V.KUNHIKRISHNAN SHG JUDGE OP (CAT).No.61 OF 2019 etc. 13 APPENDIX OF OP (CAT) 61/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A1 TRUE COPY OF THE NOTIFICATION FOR THE YER 20156-17, ISSUED BY THE 2ND RESPONDENT ANNEXURE-A2 TRUE COPY LETTER NO.13/ESTT.1/SQ/CC- CHN/2017-18 DATED 12.06.2017 THE 2ND RESPONDENT INFORMED THE APPLICANT ABOUT THE SELECTION ANNEXURE-A3 TRUE COPY OF THE OFFICE MEMORANDUM BEARING F.NO.13/ESTT.I/SQ/CC-CHN/2017-18 DATED 29.06.2017, ISSUED FROM THE OFFICE OF THE 3RD RESPONDENT EJECTING THE APPLICANT'S CANDIDATURE ANNEXURE-A4 TRUE COPY OF THE ORDER DATED 05.04.2018, IN OA NO.180/00156/2017 OF THIS HON'BLE TRIBUNAL ANNEXURE- A5 TRUE COPY OF REPRESENTATION DTD 30.04.2018 SUBMITTED BY THE FATHER OF THE APPLICANT BEFORE THE 2ND RESPONDENT ANNEXURE-A6 TRUE COPY OF LETTER NO.MDSA/ATH/2016-17 DATED 01.09.2016, ISSUED BY THE DIVISIONAL SPORTS OFFICER, MUMBAI DIVISION SPORTS ASSOCIATION, CENTRAL RAILWAY ANNEXURE-A7 TRUE COPY OF LETTER NO.MDSA/ATH/2016-17 DATED 01.09.2016, ISSUED BY THE DIVISIONAL SPORTS OFFICER, MUMBAI DIVISION SPORTS ASSOCIATION, CENTRAL RAILWAY ANNEXURE-A8 TRUE COPY OF LETTER NO.MDSA/ATH/2016-17 DATED 12.09.2016, ISSUED BY THE DIVISIONAL SPORTS OFFICER, MUMBAI DIVISION SPORTS ASSOCIATION, CENTRAL RAILWAY ANNEXURE-A9 TRUE COPY OF LETTER NO.MDSA/ATH/2016-17 DATED 17.08.2016, ISSUED BY THE DIVISIONAL SPORTS OFFICER, MUMBAI DIVISION SPORTS ASSOCIATION, CENTRAL RAILWAY ANNEXURE-A10 TRUE COPY OF MERIT CERTIFICATE ISSUED BY ATHLETICS FEDERATION OF INDIA ANNEXURE-A11 TRUE COPY OF THE REPRESENTATION DATED 08.05.2018 SUBMITTED BY THE APPLICANT BEFORE THE 2ND RESPONDENT OP (CAT).No.61 OF 2019 etc. 14 EXHIBIT P1 A TRUE COPY OF OA NO 180/00 399/2018 DATED 06-05-2018 FILED BY THE PETITIONER BEFORE THE HONOURABLE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH. EXHIBIT P2 A TRUE COPY OF THE REPLY STATEMENT DATED 31-07-2018 FILED IN OA NO. 180/00 399/2018 EXHIBIT P3 A TRUE COPY OF OA NO 180/00156/2017 FILED BY MS. ARATHI SARA SUNIL. EXHIBIT P4 A TRUE COPY OF THE ORDER THE HON'BLE CENTRAL ADMINISTRATIVE TRIBUNAL DATED 09- 08-2018 IN ORIGINAL APPLICATION NO. 180/00399/2018 FILED BY THE PETITIONER. OP (CAT).No.61 OF 2019 etc. 15 APPENDIX OF OP (CAT) 91/2019 PETITIONER'S/S EXHIBITS: ANNEXURE-A1 TRUE COPY OF THE NOTIFICATION ISSUED BY THE 1ST RESPONDENT ANNEXURE-A2 TRUE COPY OF THE REPLY SENT BY THE 1ST RESPONDENT ANNEXURE R1(A) A TRUE COPY OF THE PRELIMINARY STATEMENT DATED 15.03.2017 FILED BY THE 1ST RESPONDENT IN OA NO.1562017 (2ND RESPONDENT HEREIN) BEFORE ERNAKULAM BENCH OF CENTRAL ADMINISTRATIVE TRIBUNAL EXHIBIT P1 A TRUE COPY OF ORDER DATED 5.4.2018 OF CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH, IN ORIGINAL APPLICATION NO.180/00156/2017. EXHIBIT P2 A TRUE COPY OF THE NOTIFICATION ISSUED BY THE 2ND RESPONDENT INVITING APPLICATIONS FOR SPORTS QUOTA RECRUITMENT-2016-17. EXHIBIT P3 A TRUE COPY OF THE LETTER OF THE 2ND RESPONDENT DATED 12.6.2017. EXHIBIT P4 A TRUE COPY OF OFFICE MEMORANDUM DATED 29.6.2017 OF THE 2ND RESPONDENT. EXHIBIT P5 A TRUE COPY OF OA.NO.156/2017 DATED 24.2.2017 FILED BY 1ST RESPONDENT BEFORE ERNAKULAM BENCH OF CENTRAL ADMINISTRATIVE TRIBUNAL. EXHIBIT P6 A TRUE COPY OF THE PRELIMINARY STATEMENT DATED 15.3.2017 FILED BY THE 1ST RESPONDENT IN OA.NO.156/2017 (2ND RESPONDENT HEREIN) BEFORE ERNAKULAM BENCH OF CENTRAL ADMINISTRATIVE TRIBUNAL. EXHIBIT P7 A TRUE COPY OF THE REPLY STATEMENT DATED 28.6.2017 FILED BY THE 1ST RESPONDENT IN OA.NO.156/2017 (2ND RESPONDENT HEREIN)BEFORE ERNAKULAM BENCH OF CENTRAL ADMINISTRATIVE TRIBUNAL WITHOUT ANNEXURES THEREIN. OP (CAT).No.61 OF 2019 etc. 16 APPENDIX OF OP (CAT) 3/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE OA 180/00156/2017 DATED 24/12/2017 FILED BEFORE THE CAT, ERNAKULAM BENCH. EXHIBIT P1(A1) TRUE COPY OF THE NOTIFICATION ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1(A2) TRUE COPY OF REPLY SENT BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE PRELIMINARY STATEMENT IN O.A.180/00156/2017 DATED 15.3.2017 FILED BEFORE THE CAT, ERNAKULAM BENCH EXHIBIT P2 (R1(A) TRUE COPY OF THE COMPARATIVE STATEMENT OF THE LAST THREE YEARS ACHIEVEMENT OF ALL THE FOUR APPLICANTS. EXHIBIT P3 TRUE COPY OF THE REPLY STATEMENT OA 180/00156/2017 DATED 28/06/2017 FILED BEFORE THE CAT, ERNAKULAM BENCH. EXHIBIT P3 (R1) TRUE COPY OF THE COMPARATIVE CHART PREPARED BY THE RESPONDENTS (RELEVANT PAGES). EXHIBIT P3 (R2) TRUE COPY OF THE OFFICE ORDER DATED 08/09/2016. EXHIBIT P3 (R3) TRUE COPY OF THE OM DATED 03/10/2013 ISSUED BY THE DOP AND T (RELEVANT PAGES) EXHIBIT P3 (R4) TRUE COPY OF THE SCORE SHEETS OF THE MATCHES (RELEVANT PAGES) EXHIBIT P3 (R5) TRUE COPY OF THE DOP AND T OM NO.22011/6/2013-ESTT(D) DATED 28/05/2014. EXHIBIT P3 (R6) TRUE COPY OF THE LETTER F.NO.ADD;/ CIT (IT)/KOCHI/2016-17 DATED 19/05/2017. EXHIBIT P4 TRUE COPY OF THE ORDER IN OA 180/00156/2017 DATED 05/04/2018 ISSUED BY THE CAT, ERNAKULAM BENCH. OP (CAT).No.61 OF 2019 etc. 17 APPENDIX OF OP (CAT) 56/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE OA NO.180/00608/2017 FILED BY THE PETITIONER DATED 23.07.2017 BEFORE THE CAT. ERNAKULAM BENCH. EXHIBIT P1(A1) TRUE COPY OF THE OFFICE MEMORANDUM F.NP- 13/1 ESTT.1/SQ/CC-CHN/2017-18 DATED 25.5.2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P1 (A2) TRUE COPY OF THE NOTIFICATION (RECRUITMENT OF 1 MERITORIOUS SPORTS PERSON IN INCOME TAX DEPARTMENT-KERALA) 'SPORTS QUOTA RECRUITMENT 2016-17. EXHIBIT P1 (A3) TRUE COPY OF THE LETTER F.NO.13/ESTTL/SQ/CC-CHN/2017-18 DATED 4.5.2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P1(A4) TRUE COPY OF THE PROCEEDINGS NO.ESST/ (9/2016/RO TVM DATED 3.1.2017 ISSUED ON BEHALF OF THE GENERAL MANAGER(KERALA) FG. EXHIBIT P1 (A5) TRUE COPY OF TE MEDICAL CERTIFICATE DATED 16.5.2016 ISSUED ON BEHALF OF DR.DINSHAW PARDIWALA, DIRECTOR ARTROSCOPY, SPORTS ORTHOPEDICS AND SHOULDER SERVICE, KOKIIABEN DHRUBHAI AMBANI HOSPITAL AND MEDICAL RESEARCH INSTITUTE, MUMBAI. EXHIBIT P1(A6) TRUE COPY OF THE LETTER NO. ESTT 25D9)/2009/VOL JI DATED 8.8.2016 SENT BY THE AREA MENAGER, FD, DISTRICT OFFICE, KOCHI TO THE SECRETARY, RSPC, FD REGIONAL OFFICE, TRIVANDRUM. EXHIBIT P1(A7) TRUE COPY OF THE LETTER NO.ESTT25(19)/2009/VOLH DATED 24.09.2016 SENT BY THE AREA MANAGER, FCL DISTRICT OFFICE, KOCHI TO THE SECRETARY, RSPC, FD REGIONAL OFFICE, TRIVANDRUM. EXHIBIT P1A(8) TRUE COPY OF THE REPRESENTATION DATED 6.6.2017 SUBMITTED BY THE APPLICANT TO THE 1ST RESPONDENT. EXHIBIT P1(A9) TRUE COPY OF THE LETTER F.NO.13/ESTT.I/SQ/CC-CHN/2017-18 DATED 12.06.2017 ISSUED B THE 2ND RESPONDENT. OP (CAT).No.61 OF 2019 etc. 18 EXHIBIT P2 TRUE COPY OF THE REPLY STATEMENT FILED BY THE PETITIONER IN OA O.180/00608/2017 DATED 10.11.2017 BEFORE THE CAT, ERNAKULAM BENCH. EXHIBIT P3 TRUE COPY OF THE ORDER IN OA 180/00608/2017 DATED 5.4.2018 ISSUED BY THE CAT, ERNAKULAM BENCH. "