S. PRAKASH vs K.M. KURIAN

The Supreme Court upheld the decision of the Kerala High Court regarding the appointment of Sales Tax Officers, emphasizing that the amendment to the General Rules did not override the rights established under the Special Rules. The Court clarified that the provisions of the Special Rules must be adhered to for direct recruitment against 20% of substantive vacancies. The Court directed the Secretary, Board of Revenue (Taxes) to ensure compliance with the Special Rules for future appointments, thereby allowing the appeals filed by the petitioners.