The respondent-applicant was appointed as Typist in the year 1980 in Irrigation Department, and subsequently, in 1987, the Department was disbanded by virtue of the orders issued by the Government in G.O.Ms.23, dated 23.02.1987, thus, he was rendered surplus. Thereafter, in pursuance of the order dated 08.03.1994 passed by the 4th petitioner-Commissioner of Commercial Taxes permitting the Commercial Taxes Department to absorb surplus staff of other departments, who possess qualification of degree, the 2nd petitioner-District Collector sought consent of the 3rd petitioner-Deputy Commissioner of Commercial Taxes to absorb the respondent in Commercial Tax Department as he was not interested to work in Revenue Department. After examining the case of the respondent, the 4th petitioner, by proceedings dated 17.06.1995 addressed to the Personal Secretary to the