COMMISSIONER OF COMMERCIAL TAXES vs G. SETHUMADHAVA RAO .

The Supreme Court held that the Andhra Pradesh Administrative Tribunal erred in ruling that Rule 22 of the A.P. State and Subordinate Service Rules was not applicable to the recruitment of Assistant Commercial Tax Officers. The Court clarified that Rule 5 of the A.P. Commercial Tax Subordinate Service Rules mandates the application of Rule 22 for appointments, including provisions for reservation for Scheduled Castes and Scheduled Tribes as per the constitutional directives. The Court overturned the Tribunal's decision, affirming the applicability of the general rules to the recruitment process.