11. Restriction on practice in Commercial Tax and other cases
after retirement:-
(1) No Deputy Commissioner of Commercial Taxes, Commercial Tax
Officer Deputy Commercial Tax Officer or Assistant Commercial Tax Officer
shall, during a period of five years from the date of his retirement from service,
act as a Sales Tax Adviser or Consultant or accept any engagement to appear
on behalf of any dealer in any sales tax proceedings any where in the State,
without the previous sanction of the Government in the case of the Deputy
Commissioner of Commercial Taxes or the Commercial Tax Officer and of
the Commissioner of Commercial Taxes in the case of the Deputy Commercial
Tax Officer or the Assistant Commercial Tax Officer.
(2) No retired officer of the Commercial Taxes Department shall
accept any engagement to appear on behalf of any dealer in
any sales tax proceedings anywhere in the State if;-
(i) the officer or authority before whom the retired officer is to
appear was his official subordinate while in service; or
(ii) the sales tax proceedings relates to an order passed by him
or to a case with which he was in any way connected in his
official capacity.
(3) No pension shall be payable for such period as the Government
may, by order, direct to any retired officer of the Commercial
Taxes Department if he contravenes the provisions contained
in clauses (i) and (ii) of sub-rule (2).Note :-
(a) A condition should be incorporated in the terms of contracts
executed on account of public works to the effect that it is liable for cancellation
if either the contractor himself or any of his employee is found to be a Gazetted
Officer who retired from service and had not obtained permission from the
Government for accepting the contract or employment within a period of two
years from the date of his retirement;
(b) At the time of sanctioning pension of Engineers and other
Gazetted Officers of the Public Works Department including Electricity
Department, they should be required to sign an undertaking that they would
not seek such employment (and set up or engage in a business or a
Commercial undertaking as a principal) within a period of two years from the
date of their retirement, without the prior permission of Government, and that
in case of non-pensionable officers they should be required to sign a similar
undertaking at the time they are paid the gratuity or other retiring benefits by
Government.