S.B. Sinha, J. - (1.) Leave granted.
(2.) Interpretation and/or application of circular letters issued by the Central Board of Direct Taxes (CBDT) dated 14.5.1990 is in question in this appeal which arises out of a judgment and order dated 14.10.2005 passed by a Division Bench of the High Court of Kerala at Ernakulam in Writ Petition No. 25155 of 2003 allowing the writ petition filed by the respondents herein from a judgment and order dated 10.10.2002 passed by the Central Administrative Tribunal, Ernakulam in OA Nos. 728 of 2000 and 782 of 2000.
(3.) The basic fact of the matter is not in dispute. Respondents herein were working in different States. They filed an application for their transfer to the State of 'Kerala Charge' from 'Gujarat Charge' on or about 14.5.1990. Indisputably the Board has the requisite power to regulate 'inter-charge' transfers wherefor it issues guidelines from time to time. One of such circulars was issued on 14.5.1990, the relevant portion whereof read as under: (d) A person who seeks transfer, should apply to the head of the department, chief commissioner director general under whom he is working, who will, on being satisfied, take up the matter with his head of the department in the charge to which the employee seeks transfer. The latter head of the department will examine the request on merits and pass necessary orders for absorption of the person seeking transfer. Such request shall be considered and conceded only against a clear vacancy. His decision in the matter shall be final. No request for re-transfer shall be entertained under any circumstances. (e) The direct recruits coming on transfers will be shown against direct recruitment quota and promotees against the promotion quota. ;