deficit personnel in the Commercial Tax Department, options of the employees of the other departments were called for absorption in the Commercial Tax Department. The applicants expressed their willingness to come to the Commercial Tax Department. After considering their willingness, proceedings were issued transferring them from their parent department to the Commercial Tax Department with a condition that they should take their rank below the last approved probationer. But the petitioners, instead of fixing seniority of the applicants below the last approved probationer of the Commercial Tax Department, placed them below the last probationer of the Department. Rule 35(b) of the A.P. State and Subordinate Service Rules, 1996 (for short, “the Rules”) makes it clear that the service of the applicants must be counted from the date of attending to the new department after placing them below the last approved probationer. Therefore, following Rule 35(b) of the Rules, the applicants, who are the approved probationers in the Irrigation Department, are entitled to be placed below the approved probationers in the Commercial Tax Department. That is the reason why the Tribunal rightly passed the impugned order and directed the petitioners herein to consider the case of the applicants in terms of Rule 35(b) of the Rules. Therefore, there is no illegality in passing the said order.