Central Administrative Tribunal - Bangalore
Sabrina Cano vs Revenue on 21 April, 2025
1 OA No.265/2024/CAT/BANGALORE BENCH
CENTRAL ADMINISTRATIVE TRIBUNAL
BANGALORE BENCH, BENGALURU
ORIGINAL APPLICATION NO.170/00265/2024
ORDER RESERVED : 04.04.2025
DATE OF ORDER : 21.04.2024
HON'BLE MRS. JUSTICE S. SUJATHA ...MEMBER(J)
HON'BLE DR. SANJIV KUMAR ...MEMBER(A)
1. Ms. SABRINA CANO,
D/o Anthony Gilbert Samy,
Aged about 55 years,
Working as Assistant Commissioner of Central Tax,
Residing at Flat 102, Favourite Residency,
98, Wheeler Road Extn,
Cooke Town, Bangalore 560005.
2. Smt. A B KAVITHA,
D/o B. KRISHNARAJA ACHARYA,
Aged about 57 years,
Working as Superintendent of Central Tax,
Residing at No.219/1, NYDHRUVA,
19ΤΗ ΜΑΙΝ, 5TH CROSS,
VI BLOCK, KORAMANGALA,
BENGALURU-560 095.
3. Shri. A. ABDUL HAFIZ,
S/o M. ABDUL LATIF,
Aged about 54 years,
Working as Superintendent of Central Tax,
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Residing at NO.2/7, 2ND MAIN, 1ST CROSS,
S.R.K GARDEN, JAYANAGAR,
BENGALURU-560041.
4. Shri. A. Ravichander,
S/o A.Venkatarao,
Aged about 57 years,
Working as Assistant Commissioner of Central Tax,
Residing at No.18, 4th cross,
Muddamma garden, Benson town post,
Bangalore -560046.
5. Smt. A.S Renuka Devi,
D/o R.Santhana Krishnan,
Aged about 58 years,
Working as Superintendent of Central Tax,
Residing at #105, 26th Main, 22nd cross,
Judicial Layout, GKVK Post,
Yelahanka, Bengalure-560065.
6. Shri. AMIRUDDIN PATEL,
S/o BAHADUR PATEL,
Aged about 58 years,
Working as Assistant Commissioner of Central Tax,
Residing at H.No.11-1041/38 B,
Al-Ameen School Road, New Galib Colony,
Jeelanabad, MSK, Gulbarga-585103.
7. Shri. ANANTHAPADMANABHA RAO K,
S/o RAMESHA RAO K,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at 14/1 32 POOJA POWER COMPOUND,
17A CROSS, MALLESHWARAM,
BENGALURU.
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8. Shri. Anup Kumar K,
S/o K Narayanan,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at Saketh, D. No.25-27-2018/1,
Jeppu Mahakalipadpu,
Behind Gov't. Elementary School,
Kankanady Post, Mangaluru-575002.
9. Smt. MANGALA B,
D/o Late K. SADASHIVA,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at E-2, Tyre-E,
Central Excise Staff Qtrs,
Behind Capitanio school,
Kankanady, Mangaluru-575002.
10.Ms. REKHA K.S,
D/o K.SOORYA,
Aged about 49 years,
Working as Superintendent of Central Tax,
Residing at "SUNPREM", LIG-4,
KHB COLONY, KUNJATHBAIL,
MANGALORE - 575015.
11.Shri. K J Aravinda,
S/o K Janardana,
Aged about 49 years,
Working as Superintendent of Central Tax,
Residing at H.No.11/204/20,
Near Kalaangann, Shakthinagar,
Mangaluru -575016.
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12,Shri. Pinthu Ganguly,
S/o Late S.R.Ganguly,
Aged about 52 years,
Working as Superintendent of Central Tax,
Residing at Ganguly Nivas'
Near Salian Gas Agency, Kana-Katla,
Post Surathkal, Mangaluru-575014.
13.Shri. Mahalinga Naika С,
S/o Krishna Naik,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at "Shrilakshmi", Spring layout,
Chilimbi, AshokaNagara Post, Mangalore.
14.Smt. Arundathi Vas,
D/o Cyril Vas,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at No. 268, 1st Main Road,
Defence Colony, Indiranagar,
Bengaluru 560038.
15.Smt. ARUNDATI RAM,
D/o SHRI RS RAGHUNATH,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at 141, VALLIAMMA LAYOUT,
2ND CROSS, KASAVANAHALLI,
BANGALORE-560035
16. Shri. ASHOK KUMAR K,
S/o LATE SHRI. R. KRISHNA MURTHI,
Aged about 58 years,
Working as Superintendent of Central Tax,
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Residing at 1333 V B Marga KS Layout I stage,
Bangalore 560 111.
17. Ms. ATHIYA SADATH MAB,
D/o MOHAMMED MOHEEDEEN,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at No.10, SEHER, 6TH CROSS,
ROSE GARDEN, Neelasandra,
Vivek Nagar post, Bengaluru 560047.
18.Shri. AVINASH N KANADE,
S/o NARAYAN G KANADE,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at NO.16, 4TH CROSS,
SARASWATHIPURA, AGB COLONY,
NANDINI LAYOUT,
BANGALORE - 560096.
19.Shri. B Ashok Kumar,
S/o R Balakrishnan,
Aged about 57 years,
Working as Assistant Commissioner of Central Tax,
Residing at 403, Yamuna mathias heights,
3rd kottara cross, mangalore 6, Mangalore.
20.Shri. B K Raje Urs,
S/o Late Krishne Urs,
Aged about 57 years,
Working as Superintendent of Central Tax,
Residing at #1396 "KRISHNA" Police layout,
2nd stage, 4th main 6th cross,
Sardar Vallabhabhai Patel nagar,
Mysuru-570028.
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21.Shri. B N Sudheendra,
S/o B Narayana Rao,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at 1-112-1, NH 66, Main Road,
Kumabshi Post 576257, Kundapur.
22.Shri. B S ASHOK BABU,
S/o B.R. SUBBANNA,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at 1048, SKANDALAYA,
III STAGE, BEML LAYOUT,
RAJARAJESHWARI NAGAR,
BENGALURU 560098.
23.Shri. B SHRIDHAR,
S/o H C BYRAPPA,
Aged about 54 years,
Working as Assistant Commissioner of Central Tax,
Residing at NO 73, 3RD MAIN,
PRASHANTHA NAGAR,
BENGALURU 560079.
24.Shri. T K Venkatesh Prabhu,
S/o T Kempahanumaiah,
Aged about 58 years,
Working as Assistant Commissioner of Central Tax,
Residing at # 396, 5th main, 3rd stage,
3rd block, Basaveswaranagar,
Bengaluru-560079.
25. Shri. R JOHN SELVARAJ,
S/o B RAJAMANI,
Aged about 56 years,
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Working as Assistant Commissioner of Central Tax,
Residing at M-3, Type-V GST & Customs,
Quarters, BTM 2nd Stage,
BTM LAY OUT, Bengaluru.
26.Shri. Ramachandra B M,
S/o B Madaiah,
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at # 31, 4th Floor, 5th Temple Street,
Malleshwaram, Bengaluru 560003.
27. Shri. B.C.Poonacha,
S/o B.K.Chermanna,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at Flat No.204,
Sai BSR Homes, 2nd Main, 8th Block,
Koramangala, Bengaluru 560095.
28.Shri. B.E.BOJANNA,
S/o B.M.ESHWARA,
Aged about 49 years,
Working as Superintendent of Central Tax,
Residing at No 7, CRP Enclave,
Banjara Layout, Horamavu,
Bangalore 560043.
29.Shri. B.K Thimmaiah,
S/o B.S Kalappa,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at Flat No. 209, Ramya Residency Apartment,
Indiranagar 1st Stage, Bangalore.
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30.Shri. VIJI JOHN,
S/o JOHN DANIEL,
Aged about 54 years,
Working as Superintendent of Central Tax,
Residing at NO.36 MATHRU KRUPA,
2ND MAIN ROCHE ENCLAVE,
(SRI SAI ENCLAVE) HORAMAVU,
BENGALURU.
31.Shri. B.Prabhakara Poojary,
S/o B.Koraga Poojary,
Aged about 60 years,
Working as Superintendent of Central Tax,
Residing at SUPRABHA, No.7-4-478/1,
Matadakani, Boloor Village,
Mangaluru-575006.
32.Shri. B.PUTTARAJU,
S/O LATE K.BASAVAIAH,
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at AMBA VILAS, #11, 2ND A CROSS,
CPV BLOCK, GANGANAGAR EXTENSION,
BENGALURU-560032.
33.Shri. Mahabaleshwar V Nandihalli,
S/o Veerappa,
Aged about 57 years,
Working as Assistant Commissioner of Central Tax,
Residing at SF-1, Shree Enclave Apartment,
No.13, 13 Cross, Maruti Layout,
Bhuvaneshwari Nagar, Bengaluru-24.
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34.Shri. DevappaNaik,
S/o Rama Naik,
Aged about 57 years,
Working as Assistant Commissioner of Central Tax,
Residing at No. 192, 1st Floor, 6th Main Road, A Sector,
Yelahanka New town, Bangalore.
35.Shri. BALASUBRAMANYAM S.,
S/o Late DR SUBBANNA,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at CH 15, 5th Main Road, 3rd Cross,
SARASWATHIPURAM,
MYSURU-570009.
36.Shri. Balathabail Sudhir Acharya,
S/o B Krishnaraja Acharya,
Aged about 54 years,
Working as Assistant Commissioner of Central Tax,
Residing at 219, Nydhruva, 5th Cross, 19th Main,
Koramangala 6th Block,
Bengaluru 560 095.
37.Shri. BASAVARAJU GIRIYAPPA METI,
S/O GIRIYAPPA A ΜΕΤΙ,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at A 203,
VISHWARAJ GOLFLINK APARTMENT,
JADHAVNAGAR, BELAGAVI 590019.
38.Ms. BEENA MV,
D/o PV GOVINDAN NAIR,
Aged about 58 years,
Working as Superintendent of Central Tax,
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Residing at 309, Veeranna Layout,
Thindlu, Vidyaranyapura Post,
Bengaluru- 560097.
39.Shri. BIJU THAMPI,
S/o P.K.THAMPI,
Aged about 54 years,
Working as Superintendent of Central Tax,
Residing at Flat No. 102, SRIKARS ALPINE,
17, HANUMAN NAGAR CROSS,
NEW TIPPASANDRA,
BENGALURU-560075.
40.Smt. CA SARASWATI,
D/o CR ANANTHA RAO,
Aged about 57 years,
Working as Superintendent of Central Tax,
Residing at # 6/3, I FLOOR, S V M MANSION,
E NO.2nd STREET, D K STREET CROSS,
SHIVAJINAGARA, BENGALURU URBAN.
41.Shri. C K Sathish,
S/o CP Kariyappa,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at No. 201, Arunodaya Paradise-1,
1st Cross, N R Colony, Murugeshpalya,
Bangalore.
42.Smt. V.Vijayalaxmi,
D/o J.Narayanan,
Aged about 55 years,
Working as Assistant Commissioner of Central Tax,
Residing at D-2, 705, White House apartments,
R.T.Nagar, Bengaluru-560 0032.
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43.Shri. NAGABUSHANAM P.,
S/o PILLAIAΗ Μ..
Aged about 59 years,
Working as Assistant Commissioner of Central Tax,
Residing at No. 58 Chikaa Bazaar Street,
Taskar Town, Shivaji Nagar,
Bengaluru 560051.
44.Shri. L. BALASUBRAMANIYAM,
S/o N.R.L. MUDALIAR,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at 698, 9THH MAIN IST STAGE,
INDIRANAGAR, BANGALORE.
45.Smt. Manokarthayini M,
D/o Manoranjan M,
Aged about 48 years,
Working as Assistant Commissioner of Central Tax,
Residing at No. 69/1, 1st Main 3rd Cross,
Bilal Nagar, BANGALORE-45.
46.Smt. K.JAYALALITHA,
D/o (LATE) M.K. SUNDARAN NAIR,
Aged about 56 years,
Working as Superintendent of Central Tax,
Residing at 3/1, 1ST MAIN ROAD,
MUDDAMMA GARDEN, BENSON TOWN,
BENGALURU-560046.
47.Shri. P. VEERAKUMAR,
S/o P. RUKMANDULU,
Aged about 54 years,
Working as Superintendent of Central Tax,
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Residing at 105, ARYA, 1ST STAGE 3RD CROSS,
ARAKERE, MICO LAYOUT,
BANNERGHATTA ROAD, BANGALORE.
48.Smt. C. Bahamini,
D/o M.Chandrasekaran,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at 14, 6th Cross, 2nd Main Road,
S.K.Garden, Bengaluru.
49.Shri. C. S RAVIKUMAR,
S/o S Shivaji, Aged about 52 years,
Working as Superintendent of Central Tax,
Residing at 188, NTI Layout, 1st Phase,
Rajiv Gandhi Nagar, Sahakar Nagar South,
Bengaluru-560092.
50.Smt. C.M.SINDHU,
D/o K.CHINDAN,
Aged about 49 years,
Working as Superintendent of Central Tax,
Residing at T-3, NEERAJA SPRING HOMES,
I CROSS, AMAR REGENCY,
HORAMAVU, BENGALURU-560043.
51.Smt. C.S. SANGEETA,
D/o SUBHASH M. KANADE,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at NO.142, ATHARVA ONJI,
SF.1, SAI LOTUS LAYOUT, BEML 5TH STAGE,
BEHIND SBI, CHANNASANDRA BRANCH,
RAJARAJESHWARINAGAR,
BENGALURU - 560 098.
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52.Shri. C.VISHWANATH,
S/o Late Shri CHIKKAVARADIAH,
Aged about 52 years,
Working as Superintendent of Central Tax,
Residing at DOOR No 140, 5th CROSS,
M.P.M LAYOUT, MALLATHALLI,
BENGALURU - 560056.
53 Shri. CHANDRA SEELAN,
S/o BHARATH DINAKARAN R,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at Flat No. 102, Gaurav Arcade-3,
No.3, 1st Cross, Manorayanapalya New Extension,
R.T. Nagar Post, Bengaluru 560032.
54.Smt. CHITRA.V,
D/o R.VAIDYANATHAN,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at No.37, 2nd cross, P&T colony,
RT Nagar, Bengaluru.
55.Smt. REKHA RAO,
D/o DINESH PRABHU. K,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at Flat No.308,
Sai SumukhaSameekshaApts,
Rachenahalli Main Road,
Thanisandra, Bangalore- 560 077.
56.Smt. K.SAVITHA,
D/o S.KANNAN,
Aged about 51 years,
Working as Superintendent of Central Tax,
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Residing at No.108, 10th Cross,
Bharathiyar Road, Ramasamy Palya,
Bengaluru-560033.
57.Shri. D S NAGESH BABU,
S/o DONTY SURYANARAYANA SETTY,
Aged about 52 years,
Working as Superintendent of Central Tax,
Residing at FLAT NO A 407,
RNS SHANTHI NIVAS, TUMKUR ROAD,
YESHWANTHPUR, BENGALURU.
58.Shri. D.P. SRINIVASULU,
S/o D.PENCHALAIAH,
Aged about 55 years,
Working as Assistant Commissioner of Central Tax,
Residing at NO.111, 4TH CROSS,
B.K.LAYOUT, THINDLU,
VIDYARANYAPURA (POST),
BEGALURU-560097.
59.Shri DANDAPPANAVAR PRAKASH DODDAPPA,
S/o DODDAPPA,
Aged about 57 years,
Working as Superintendent of Central Tax,
Residing at H.No.80, BHUNESHWARI NAGAR,
KESHWAPUR, HUBBALLI-580023.
60.Shri Dayanand Mahabaleshwar Naik,
S/o Mahabaleshwar Naik,
Aged about 58 years,
Working as Superintendent of Central Tax,
Residing at Canara Bank Colony Near
Mahadevastan, Nandagadda Baad,
Karwar.
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61.Shri Dinesh Subray Revankar,
S/o Subray S.Revankar,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at Type-IV, No.3, Customs Colony,
M.G.Road, Karwar.
62.Shri Dean Rex,
S/o Rex Conceicao,
Aged about 57 years,
Working as Superintendent of Central Tax,
Residing at 329 , 7th Cross Shabarinagar,
Ramakrishnahegde Nagar,
Bengaluru.
63.Smt.DEEPTHI K.,
D/o V.NARAYANAN KUTTY,
Aged about 50 years,
Working as Superintendent of Central Tax,
Residing at #114, Vinu Vihar, 6th Cross,
2nd Main, M.S.R.Nagar,
Bangalore-560054.
64.Shri Arun Kumar H.K.,
S/o H.Krishnamurthy,
Aged about 56 years,
Working as Superintendent of Central Tax,
Residing at #305, Block-B,
Elegant Embassy, Turahalli Road,
Subramanyapura, Uttarahalli,
Bengaluru-560061.
65.Shri. BASAVARAJ N. RABB,
S/o NEELKANTH Y. RABB,
Aged about 54 years,
Working as Superintendent of Central Tax,
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Residing at T-1, JAHNAVI APARTMENTS,
1ST MAIN 2ND CROSS,
ASHIRVAD COLONY HORAMAVU,
BANGALORE.
66.Shri. K. SRINIVASAN,
S/o VR KOTHANDA PANI,
Aged about 65 years,
Working as Superintendent of Central Tax,
Residing at No.533, "GANESHALAYA",
2nd Floor, 7th Main, 1st Stage, 5th Block,
HBR Layout, Bangalore 560043.
67.Shri. C.V.Venkatesh,
S/o C.S.Vasudeva Rao,
Aged about 59 years,
Working as Superintendent of Central Tax,
Residing at No 18A, 3rd A Cross,
apthagirilayout, Vidyaranayapuram,
BANGALORE.
68.Shri. M K DAVINDRAN,
S/o SM KUPPUSWAMY,
Aged about 59 years,
Working as Assistant Commissioner of Central Tax,
Residing at No.43, Yellamman Koil Street,
Ulsoor, BANGALORE-560 008.
69.Shri. Dharmendra S Gasti,
S/o Shanmukha S Gasti,
Aged about 58 years,
Working as Assistant Commissioner of Central Tax,
Residing at No.10, Rama Dhama,
17th Cross, 15th Main, JP Nagar 5th phase,
Bengaluru-560078.
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70.Shri. Dinesh Kunder,
S/o BhavaniShankerKunder,
Aged about 68 years,
Working as Superintendent of Central Tax,
Residing at Door No.7-6-752,
Kodialbail Post, Bockapatna,
Mangalore.
71.Shri. XAVIER. D,
S/o A.C.Dass (Late),
Aged about 59 years,
Working as Assistant Commissioner of Central Tax,
Residing at No.50,G2 flat,
Crescent Harmony Apt,
Byrappa Layout main Road, 18th cross,
Govindapur, Bengaluru-560045.
72.Shri. E.T SUNIL,
S/o Β.Κ.ΝAMBIAR,
Aged about 53 years,
Working as Assistant Commissioner of Central Tax,
Residing at T-3, NEERAJA SPRING HOMES,
FIRST CROSS, AMAR REGENCY,
HORAMAVU, BENGALURU-560043.
73. Smt. Esther Anil Kumar,
D/o F. Thomas Paul,
Aged about 59 years,
Working as Superintendent of Central Tax,
Residing at No. 340, 12th cross, 2nd block,
Vishwapriyanagar, Begur Road,
Bengaluru-560068.
74.Shri. ETHIRAJULU C,
S/o LATE SHRI C SANTHANAM,
Aged about 58 years,
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Working as Assistant Commissioner of Central Tax,
Residing at NO. 233 5TH C MAIN,
HRBR II BLOCK, KALYANAGAR,
BENGALURU-560043.
75.Shri. Ezhil Venu. V.
S/o S.Venugopal,
Aged about 56 years,
Working as Superintendent of Central Tax,
Residing at 35, 5th cross,
Saibaba Layout, Horamavu-Agra Main Road,
Vadrapalaya, Bangalore-560043.
76. Shri. G. Chetan,
S/o S. Gundu Rao,
Aged about 54 years,
Working as Assistant Commissioner of Central Tax,
Residing at 2nd main, 7th Cross,
Defence Colony,
Sahakaranagar, Bengaluru 560092.
77.Shri. G GOVINDAN POTTI,
S/o K.G.K POTTI,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at 002 LANDLINKS RESIDENCY II,
NAVANAGAR, DEREBAIL,
KONCHADY, MANGALORE.
78.Shri. G RAMACHANDRA NAIDU,
S/o Late Shri.G.C.Kondaiah,
Aged about 52 years,
Working as Superintendent of Central Tax,
Residing at D168, 407 SFS,
2nd B Main Road, KHB Colony,
Yelahanka New Town, BANGALORE.
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79.Shri. G Ramesh,
S/o G Narasaiah,
Aged about 58 years,
Working as Superintendent of Central Tax,
Residing at No 28, 2nd Cross, 11th Main,
Near Ganga Bakery,
KammagondanaHalli, Bengaluru 560015.
80 Smt. G.GEETHA BAI,
D/o GULAB SINGH G,
Aged about 60 years,
Working as Assistant Commissioner of Central Tax,
Residing at Flat No. 2114, "Janapriya Heights",
Mallasandra, Behind Vijayshree Public School,
BENGALURU - 560 057.
81.Ms. G.SRILAXMI,
D/o GURRAM SAMBASIVA RAO,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing FLAT NO.1, SHIG B.1, T.B BLOCK,
4TH PHASE, YELAHANKA NEW TOWN,
BANGALORE 560064.
82.Shri. GIRISH A,
S/o M Anantha Murthy,
Aged about 54 years,
Working as Superintendent of Central Tax,
Residing at No. 157, Ist Main Road,
Ramanjaneyanagar, Chikkalsandra,
Bengaluru.
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83.Shri. Govinda Raju B N,
S/o Narasaiah,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at No.512, 4th Floor,
Mega-Kamala Residency, SRS Road,
Peenya, Bengaluru-560058.
84.Smt. GAYATHRI .R,
D/o SAMPANGI RAMAIAH,
Aged about 54 years,
Working as Assistant Commissioner of Central Tax,
Residing at Flat no.101,
CASA FELIZ APARTMENT,
S.S FARM, BANJARA LAYOUT,
HORAMAVU AGARA,
BANGALORE.
85.Shri. Giridhar Bhandiwad,
S/o Jayarao T Bhandiwad,
Aged about 55 years,
Working as Assistant Commissioner of Central Tax,
Residing at No 33 Belaku,13th Cross,
Maruthi Layout, Kempapura Hebbal Post,
Bengaluru.
86.Shri. H SRINIVASA,
S/o H RAGHAVENDRACHAR,
Aged about 59 years,
Working as Assistant Commissioner of Central Tax,
Residing at 201, RR HILLVIEW APARTMENT,
VISHWESHWARANAGAR, MYSURU.
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87.Shri. HT GIRISH RAO,
S/O LATE HT BHASKAR RAO,
Aged about 48 years,
Working as Superintendent of Central Tax,
Residing at NO.658, 5TH CROSS, 3RD BLOCK,
KORAMANGALA, Bangalore-560034.
88.Shri. H. K. Mahesh Kumar,
S/o H. N. Kushalappa,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at No 8A,
Opposite Obel Banjara Apartment,
CRP enclave, Banjara Layout,
Horamavu, Bengaluru 560043.
89. Shri. H.N.NARASIMHA MURTHY,
S/o Late H.S.NARAYANA RAO,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at NO.341, 18TH MAIN ROAD,
AGS LAYOUT, AREHALLI,
BENGALURU-560061.
90.Smt. H.P.SHARADA,
D/o K.S.PALAIAH,
Aged about 56 years,
Working as Superintendent of Central Tax,
Residing at No. 110, V. R. Layout,
Mathikere, Opp. Railway Track,
Near M S Ramaiah Samadhi Bangalore 560 054.
91.Shri. HARISH C.,
S/o B.CHIKKALINGAIAH,
Aged about 51 years,
Working as Superintendent of Central Tax,
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Residing at No.838, 5th CROSS, 5th MAIN,
M.C.LAYOUT, VIJAYANAGAR,
BENGALURU-560040.
92.Shri. HARISH K,
S/o KOTHAPPA,
Aged about 54 years,
Working as Assistant Commissioner of Central Tax,
Residing at NO. 63, 7TH MAIN, SHANKAR NAGAR,
MAHALAKSHMI LAYOUT,
BENGALURU - 560096.
93.Shri. Hitesh Kumar,
S/o Late Sanjeeva Chand,
Aged about 52 years,
Working as Superintendent of Central Tax,
Residing at No.111, Royal Enclave, 2nd Phase,
Shrirampura, Jakkur Post, Bengaluru-560064.
94.Shri. J N NAGESH,
S/o J V NAGARAJA,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at No.1, 4th Cross,
Maruthi Layout, Basaveshwaranagar,
Bengaluru 560079.
95.Shri. J SRINIVASAN,
S/o T M JANAKIRAM,
Aged about 60 years,
Working as Superintendent of Central Tax,
Residing at No.334, 10th A Main,
Jayanagar 3rd Block, Bangalore.
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96.Shri. J.AJAY KUMAR REDDY,
S/o J.SIDDA REDDY,
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at F-1, GRACE1151, 21st CROSS,
SECTOR 3 HSR LAYOUT,
BANGALORE.
97.Shri. J.RAVI,
S/o K.JANAKIRAMAN,
Aged about 57 years,
Working as Assistant Commissioner of Central Tax,
Residing at No.1120, II FLOOR, 2nd CROSS,
VINAYA MARG, SIDDHARTHA LAYOUT,
MYSURU-570011
98.Shri. JAGADEESHA J.S,
S/o LATE SHIVANANDAPPA J,
Aged about 58 years,
Working as Assistant Commissioner of Central Tax,
Residing at 303, 3RD FLOOR,
RR HILLVIEW APARTMENT,
VISHWESHWARANAGAR, MYSURU.
99.Shri. Jagadish Hiremath,
S/o Chandrashekhar Hiremath,
Aged about 53 years,
Working as Assistant Commissioner of Central Tax,
Residing at Parvati, Kadrolli Oni,
Mrutyunjayanagar, Dharwad.
100. Shri. Jathin K A,
S/o Ayyappan K R,
Aged about 54 years,
Working as Assistant Commissioner of Central Tax,
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Residing at C-101, Sobha Magnolia,
Bannerghatta Road,
Bangalore 560029.
101.Smt. K Anuradha,
D/o Kalva Ramulu,
Aged about 55 years,
Working as Assistant Commissioner of Central Tax,
Residing at 21-22, Amarjyothi Layout,
4th main, 3rd block, RMV II stage,
Bangalore-560094.
102.Shri. K B LINGARAJU,
S/o Late KM BOREGOWDA,
Aged about 59 years,
Working as Superintendent of Central Tax,
Residing at No.136, Ahimsa marga,
Siddharthanagar, Mysuru-570011.
103.Shri. K Β ΝΑΝΑΙΑΗ,
S/ο Κ.Τ.ΒΟΡΑΙΑΗ,
Aged about 60 years,
Working as Assistant Commissioner of Central Tax,
Residing at MUKKODLU VILLAGE,
HATTI-HOLE POST, MADIKERI TALUK,
KODAGU DISTRICT-571251.
104.Shri. K BABU, S/o K KANNAN,
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at AKSHAYA APARTMENTS,
13th CROSS 11th MAIN MALLESWARAM,
BANGALORE.
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105.Smt. K Mallika,
D/o KSN Murthy,
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at 462, 1st floor, 8th B Main, 4th Block,
Jayanagar, Near Jain Temple, Bangalore.
106.Shri. K MANJUNATH,
S/o K KRISHNA UPADHYA,
Aged about 54 years,
Working as Superintendent of Central Tax,
Residing at NO. 693, 7TH CROSS, 3RD BLOCK,
BEL LAYOUT, VIDYARANYAPURA,
BENGALURU - 560 097.
107 Smt. K NALINI,
D/o K JANNA POOJARY,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at No.395, Gurukrupa,
2nd Main, 5th cross, Bogadi 2nd stage,
Mysuru 570026.
108.Shri. K S VIJAYA KUMAR,
S/o KP SREENARAYANAN,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at 3J 103, Kristal Jasper,
Kasavanahalli, Off Sarjapur Road,
BENGALURU-560 035.
109.Shri. K.Bhaskar Naidu,
S/o K. Rangaiah,
Aged about 55 years,
Working as Superintendent of Central Tax,
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Residing at No25 2nd B Cross,
Manorayanapalya R.T. Nagar Post,
Bengauru -560032.
110. Shri. K.Ganesh Hegde,
S/o K.M.Hegde,
Aged about 57 years,
Working as Assistant Commissioner of Central Tax,
Residing at Swastik, Gokul Dairy Road,
Kodikal Cross Road, Urwa Stores,
Mangalore-575006.
111. Shri. K.N.PRASAD,
S/o K.L.NAGARAJA RAO,
Aged about 55 years,
Working as Assistant Commissioner of Central Tax,
Residing at NO.22, A.G's. COLONY,
ANANDNAGAR, HEBBAL,
BANGALORE-560024.
112.Shri. K.Ramakrishnan,
S/o Late K.V Narayanan Nair,
Aged about 56 years,
Working as Superintendent of Central Tax,
Residing at 4-36/2, Shivashakthi, Kulai,
Mangalore-575 019.
113.Smt. K.S. SASHI KRISHNA,
D/o K.K. SRINIVASAN,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at NO. 557, 11TH CROSS,
BEL LAYOUT, VIDYARANYAPURA,
BENGALURU-560097.
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114.Shri. Kaliyoor Ujre Rajagopal,
S/o U. Krishna Bhat,
Aged about 58 years,
Working as Assistant Commissioner of Central Tax,
Residing at No. 2-98/21, "SOWRABHA",
Gurunagar, Maryhill, Konchady Post,
Mangaluru-575008.
115.Smt. Vilma V. Fernandes,
D/o Francis Fernandes,
Aged about 53 years,
Working as Assistant Commissioner of Central Tax,
Residing at #509, Blue Berry Platinum,
Opposite Derebail Church, Konchady Post,
Mangalore 575008.
116.Shri. PR SHIVANANDA PAI,
S/o Dr PLR Pai,
Aged about 59 years,
Working as Superintendent of Central Tax,
Residing at "Gurudeepthi", Shivabgh,
1st Cross Road, Kadri, MANAGLORE-2.
117.Smt. KAVITHA G,
D/o C GOVINDAN,
Aged about 50 years,
Working as Superintendent of Central Tax,
Residing at No.9A, I Cross,
Vinayaka Layout II Stage,
HebbalKempapura, Bangalore 560024.
118.Smt. Kavitha Somasundaram,
D/o P Gurunathan,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at No.29, 1st Main, 2nd Cross,
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Murthy Layout, K Narayanapura,
Bangalore-560 077.
119.Shri. Krishna Kumar,
D/o Narayan Swamy,
Aged about 52 years,
Working as Superintendent of Central Tax,
Residing at A 1505 Mantri Greens,
Sampige Road Malleswaram,
Bengaluru.
120.Shri. Lakshmana L,
S/o Late.Shri.K.Loganathan,
Aged about 58 years,
Working as Assistant Commissioner of Central Tax,
Residing at No.10, 1st Cross,
Sri Lakshmi Venkateshwara Nilaya,
Central Revenue Layout,
Dr.Shivaramakaranth Nagara,
R.K.Hegde Nagar,
Bengaluru - 560077.
121.Smt. Lalitha Janarthanan,
D/o Late B.Janarthanan,
Aged about 55 years,
Working as Assistant Commissioner of Central Tax,
Residing at No.139, 2nd Floor, 5th Main,
KGE LAYOUT, RMV 2ND STAGE,
Bengaluru.
122.Shri. LALITHARAJ.M,
S/o Late Putta Master,
Aged about 56 years,
Working as Superintendent of Central Tax,
Residing at No.102, Shakthi Residency,
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Opp: Union Bank, Mukka.,
Mangaluru.
123.Smt. LATHA NAGARAJ,
D/o RAMAKRISHNAN N,
Aged about 54 years,
Working as Assistant Commissioner of Central Tax,
Residing at No. 16(old no. 161/A)
7th Cross 1st D Main, Ist N Block,
Rajajinagar,
Bengaluru 560010.
124.Smt. LAXMI P GOWDA,
D/o KARIYAPPA N GOWDA,
Aged about 58 years,
Working as Superintendent of Central Tax,
Residing at NO. 2413 27TH CROSS,
VIJAYANAGAR 2ND STAGE, MYSURU.
125.Shri. LIONEL N. FERNANDES,
S/o MICHAEL FERNANDES,
Aged about 54 years,
Working as Superintendent of Central Tax,
Residing at Flat no.603, Divya Deepa Arcade,
Bendorewell Circle,
Mangalore 575002.
126.Shri. M C VENUGOPAL NAIDU,
S/o M C NARAYANAPPA,
Aged about 56 years,
Working as Superintendent of Central Tax,
Residing at 75, 3rd Cross, Central Revenue Layout -2,
Dr. Shivaramakaranth nagar post,
Bengaluru 560077.
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127.Shri. M GUNASHEELAN,
S/o M MANICКАМ,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at B3-1305, BDA INDRAPRASTHA,
MYSORE ROAD, KENGERI,
BENGALURU-560 059.
128.Shri. M. GANESH,
S/o N.MAHALINGAM,
Aged about 54 years,
Working as Assistant Commissioner of Central Tax,
Residing at No.235, 2nd floor,
Sri Balaji Paradise, 4th main, 6th block, 2nd phase,
Banashankari 3rd stage, Bengaluru 560085.
129.Shri. M. R. Chandra Shekar,
S/o M. S. Ramachandra Rao,
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at #33, 1st Cross, Akshayanagar,
Attur Layout, Yelahanka, Bengaluru-560064.
130.Shri. M.L.GIRISH,
S/o M.LAKSHMANAPPA,
Aged about 54 years,
Working as Superintendent of Central Tax,
Residing at No.61, MDCC Bank Employees Layout,
First Main, Srirampura 2nd Stage,
Mysore -570023.
131.Smt. M.N.PRAMILA,
D/o M.M.NANAYYA,
Aged about 51 years,
Working as Superintendent of Central Tax,
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Residing at M.N.Pramila, Flat No.3,
Guru Vihar, Amarjyothi Layout,
Sanjay Nagar, Bengaluru-94.
132.Smt. M.R. Geetha,
D/o Late M Ramaiah,
Aged about 58 years,
Working as Superintendent of Central Tax,
Residing at No.690, 16th main,
Vyalikaval HBCS layout, Veeranapalya,
Nagawara, Bengaluru-560045.
133.Shri. MADHUSOODANA BHAT S,
S/o K Sham Bhat,
Aged about 55 years,
Working as Assistant Commissioner of Central Tax,
Residing at Srimatha House,
Gandhiji Road,SDM Layout, Maryhill,
Post Konchady, Mangalore 575008.
134.Shri. PRASANNA KUMAR,
S/o K.V.ANANDA YADAPADITHYA,
Aged about 58 years,
Working as Assistant Commissioner of Central Tax,
Residing at SMRITI', 5th Cross,
Navagiri Nagara, Kulai-Hosabettu Post,
Mangaluru, MANGALURU.
135.Shri. E UNNIKRISHΝΑΝ,
S/o M NARAYANAN NAMBIAR,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at Shyama sundara,
Near Raktheshwari Temple,
Malemar, Ashok Nagar.
PIN 575006, Mangalore, DK.
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136.Shri. NAGARAJA NAIRY K,
S/o K. AITHA NAIRY,
Aged about 49 years,
Working as Superintendent of Central Tax,
Residing at H.NO.3-73A, KARKADA,
SALIGRAMA, UDUPI.
137 Shri. MAHESH BHAT,
S/o GOPALKRISHNA BHAT,
Aged about 54 years,
Working as Superintendent of Central Tax,
Residing at HOUSE NO.3,
BELAKU, NO.33, 13TH CROSS,
MARUTHI L/O,
BHUVANESHWARI NAGAR,
BENGALURU.
138.Shri. Mahesh S Otageri,
S/o Shivashankarappa,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at 101 Royal Villa Apartment,
Venkatachari Nagar, RMV 2STG 4BLK,
Opp to LG Halli Railway Station, Bengaluru.
139.Shri. Malatesh S Kulkarni,
S/o Shreedhar G Kulkarni,
Aged about 54 years,
Working as Superintendent of Central Tax,
Residing at Flat No. 16.2.08,
Shriram Sameeksha,
Kuvempunagar, Gangammanagudi Police Stn Rd,
Jalahalli East, Bengaluru 560014.
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140.Shri. MANEESH AHOURY,
S/o B.P. AKHOURY,
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at B1 515, GODHAVARY BLOCK,
NATIONAL GAMES VILLAGE,
KHB COLONY, EGIPURA,
BANGALORE 560047.
141.Shri. MANJUNATHA IGAR S L,
S/o S D LINGAPPA GOWDA,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at D 305, Vaishnavi ARS Gardenia,
No. 2208, S M Road, Jalahalli Cross.
T Dasarahalli, Bengaluru-560057.
142.Shri. Mankini Mallikarjuna,
S/o M. Peddayerrappa,
Aged about 52 years,
Working as Superintendent of Central Tax,
Residing at 66 1st floor 2nd cross,
Sampigehalli Central Excise layout,
Dr. Shivaramkaranth nagar, Bengaluru.
143. Shri. Manoj M Jakati,
S/o Mohan. R. Jakati,
Aged about 52 years,
Working as Superintendent of Central Tax,
Residing at D-106, Ittina Abby,
L.B.Shastry Nagar, Vibhuthipura,
Bengaluru 560017.
144.Smt. MARIA SUNEETHA NORONHA,
D/O JOHN BAPTIST NORONΗΛ,
Aged about 49 years,
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Working as Superintendent of Central Tax,
Residing at 8-117C, HOLY FAMILY,
OPP.BASF, SURATHKAL,
MANGALURU.
145.Shri. MATHUKUTTY K J,
S/O JOSEPH K J,
Aged about 56 years,
Working as Superintendent of Central Tax,
Residing at NO.102, 3RD CROSS,
CENTRAL REVENUE LAYOUT-II,
NEAR ANJANEYA TEMPLE,
R.K HEGDENAGAR,
BANGALORE-560077.
146.Smt. MEERA BHAVE,
D/o ACHUTA BHAVE,
Aged about 57 years,
Working as Assistant Commissioner of Central Tax,
Residing at NO.21, 9th B Cross,,
SBI Colony, JP Nagar 1st Phase,
Bangalore 560078.
147.Shri. Meena Madhusudan,
D/o K A Ramaswamy,
Aged about 53 years,
Working as Assistant Commissioner of Central Tax,
Residing at No. 8, 4th Cross, Malleshwaram, Bangalore.
148.Shri. Mohandas V.V.
S/o V.V. Kunhiraman,
Aged about 54 years,
Working as Superintendent of Central Tax,
Residing at Ibbani, D. No. 7-82/1(1),
Denis Pinto Lane, Palemar Layout,
Capitanio, Kankanady Post - 575 002.
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149. Shri. MURALIDHAR KULKARNI,
S/o RAMARAO,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at #13, CENTRAL EXCISE COLONY,
GOKUL ROAD, HUBLI-580027.
150.Smt. Mythily.G,
D/o K.Gunavelu,
Aged about 54 years,
Working as Superintendent of Central Tax,
Residing at No.63, M.D.M Road,
Frazer Town, Bangalore 560005.
151.Shri. Madhusudhanan G,
S/o R Gopinathan,
Aged about 58 years,
Working as Assistant Commissioner of Central Tax,
Residing at #137, 4th A Cross,
Lakeshore Garden, Thindlu Main Road,
Vidyaranyapura Post, Bangalore-560 097.
152.Shri. A. M. Shafiullah,
S/o Abdul Nabi,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at FF-402, #91-Bliss,
Residency, 6th D Main Road,
Kauser Nagar, RT Nagar (Post),
Bengaluru 560032.
153.Smt. ROOPA SUBRAMANYAM,
D/o T.V.SAPTHARISHI (Late),
Aged about 52 years,
Working as Superintendent of Central Tax,
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Residing at 692, I Main, C Block,
AECS Layout, Kundalahalli,
Bangalore - 560037.
154.Shri. SANA LAKSHMINARAYANA,
S/O SANA CHOWDAPPA,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at H.No.71, 3rd Cross, CRL- 2 Layout,
Behind Veeranjaneya Swamy Temple,
Dr Sivaramkaranth Nagar,
Hegde Nagar, Bengaluru 560077.
155.Shri. N. PRAKASH PAI,
S/o N PANDURANGA PAI,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at FLAT NO. UH3,
MGM APARTMENTS, CHIKKALASANDRA,
BENGALURU-560061.
156.Shri. N. PRASAN KUMAR,
S/o NB HAVERI,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at BATHRI ROAD,
VIDYANAGAR, MANJUNATHA KRUPA,
2ND FLOOR, BALLARI-583104.
157.Shri. N Sundaram,
S/o Narayanaswamy K Late,
Aged about 58 years,
Working as Assistant Commissioner of Central Tax,
Residing at No. 72 B 3rd Cross,
Amar Regency Layout, Horamavu Main Road,
Bengaluru 560043.
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158.Shri. N. Shankar,
S/o H N Narayana Swamy,
Aged about 54 years,
Working as Superintendent of Central Tax,
Residing at 354, vidyashankara Nagara,
Sathagalli extension, Mysuru.
159.Shri. N.KEMPANNA,
S/o Narayanappa,
Aged about 58 years,
Working as Assistant Commissioner of Central Tax,
Residing at V-15, 1st Floor, 8th cross,
Pipeline, Malleshwaram,
Bengaluru-560003.
160.Shri. VINOD CHINNAPPA,
S/o M.K. CHINNAPPA (Late),
Aged about 58 years,
Working as Assistant Commissioner of Central Tax,
Residing at No.531, 17th A-3 Main,
6th Block, Koramangala, Bangalore-560095.
161.Shri. ASHAKIRAN.M,
S/o K.R.MARIYAPPA,
Aged about 59 years,
Working as Assistant Commissioner of Central Tax,
Residing at 126, III STAGE, III BLOCK, III MAIN,
BASAVESHWARNAGAR, BENGALURU-560079.
162.Shri. R RAMESH,
S/o K RENGANATHAN,
Aged about 55 years,
Working as Assistant Commissioner of Central Tax,
Residing at G43 SHRIRAM SADHANA APARTMENTS,
MSR ROAD MATHIEKERE, BENGALURU.
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163.Shri. RAJEEV RANJAN MISHRA,
S/o RAM NATH MISHRA (Late),
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at 518/
B3 Godavari, NGV,
Koramangala, Bengaluru 560047.
164.Smt. N.R.KRISHNAKUMARI,
D/o N.V. RAMAIAH,
Aged about 54 years,
Working as Superintendent of Central Tax,
Residing at No.43, Ranga Rao Road,
Shankarapuram, Bangalore 560004.
165 Shri. SANJAY VENKAT,
S/o N.S.VENKATA RAO,
Aged about 57 years,
Working as Superintendent of Central Tax,
Residing at 437,1ST B CROSS, 7TH BLOCK,
KORAMANGALA, BENGALURU 560095.
166.Shri. RAJESH SHASTRY,
S/o LATE M.S. VENUGOPAL SHASTRY,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at G5, Lakshmi Enclave,
Behind Sambhram College,
Opp. SBI Hesarghatta Main Road,
Vijaya Bank Layout, Vidyarannyapura,
Bengaluru, 560097.
167.Shri. N.SRIDHAR,
S/o S.NARASIMΗΛΙΛΗ,
Aged about 58 years,
S SARALADEVI
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Working as Assistant Commissioner of Central Tax,
Residing at #20,7TH CROSS, OBALAPPA LAYOUT,
PAPAREDDY PALYA, NAGARBHAVI IIND STAGE,
BENGALURU-560 072.
168.Shri. Nagesh Kamath,
S/o Narayana Kamath,
Aged about 59 years,
Working as Superintendent of Central Tax,
Residing at 5-155/10, Om
Shree, Opp AIR QTRS, Church Road,
Urva Store, Mangaluru.
169.Shri. Steven Dias,
S/o late lawrence.P.dias,
Aged about 59 years,
Working as Superintendent of Central Tax,
Residing at "Andrea" Malaraya Temple Road,
Ashoknagar post, Mangalore.
170.Shri. SHOBHANAN M,
S/o E K R NAIR,
Aged about 56 years,
Working as Superintendent of Central Tax,
Residing at Saketh, D. No.25-27-2018/1,
Jeppu Mahakalipadpu,
Behind Govt. Elementary School,
Kankanady Post, Mangaluru-575002.
171.Smt. Bindu Kunnath,
D/o V.P.Balagopalan Nair,
Aged about 50 years,
Working as Superintendent of Central Tax,
Residing at Flat No.402, Vinayaka Apartments,
Opp.. Karavali Exhibition ground, Lalbagh,
Mangalore-575003.
S SARALADEVI
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172. Shri. Narasimha Raghavendra Deshpande,
S/o R K Deshpande,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at 456 6th Cross 4th Main,
3rd Phase JP Nagar, Bengaluru 560078.
173.Smt. NAYOMI L BEKKAM,
D/o BEKKAM LAXMAIAH,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at PLOT NO 35, SADASHIV COLONY,
GADAG ROAD, HUBBALLI-580020.
174.Shri. P Muralidharan,
S/o Late R.Paramasivan,
Aged about 56 years,
Working as Superintendent of Central Tax,
Residing at B006, Terrace Garden,
KEB Main Road, Ittamadu,
BSK 3rd Stage, Bengaluru.
175.Shri. P N SURESH KUMAR,
S/o G.NANJAIAH,
Aged about 58 years,
Working as Assistant Commissioner of Central Tax,
Residing at No-1348, Ist Stage,
Rajiv Nagar, Mysuru-570019.
176.Shri. P SHIVA KUMAR,
S/O LATE M PUTTA SWAMY GOWDA,
Aged about 57 years,
Working as Superintendent of Central Tax,
Residing at NO 317 6TH CROSS HMT LAYOUT,
NAGASANDRA POST, BENGALURU.
S SARALADEVI
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177.Smt. P V SULEKHA,
D/o K V VIJAYARAGHAVAN,
Aged about 54 years,
Working as Superintendent of Central Tax,
Residing at No. 6, 1st Floor, Block 2, JSS Layout,
Near Rajkumar Road, Mysuru 570029.
178.Shri. P. BASAVARAJA,
S/O R PARAMESHWARAPPA,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at No.132, 2nd Main Road,
RR Layout, Nagadevanahalli,
Bengaluru-560056.
179. Shri. P. GOPINATH,
S/o P. AMMU,
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at D.NO. 4-195/32,
ANDALABEEDU ROAD, MARAKADA,
KUNJATHBAIL, MANGALORE 575015.
180.Shri. P. MADHUSUDANA BABU,
S/o P. NARASIMHA MURTHY,
Aged about 59 years,
Working as Assistant Commissioner of Central Tax,
Residing at Flat No. B. 301,
Vinyaas Virtue Apartment, 1st Main,
Sharadamba Nagar, Jalahalli Village,
BANGALORE-560013.
181.Shri. M A JITHENDRA,
S/o M RAGHAVENDRACHAR,
Aged about 56 years,
S SARALADEVI
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Working as Assistant Commissioner of Central Tax,
Residing at 138/A, 38TH B CROSS,
26ΤΗ ΜΑΙΝ, 9TH BLOCK JAYNAGAR,
BANGALORE 560069.
182.Shri. P. RAVICHANDRA REDDY,
S/o P. Hanumantha Reddy,
Aged about 65 years,
Working as Superintendent of Central Tax,
Residing at 329/2-1, 3rd floor,
Padmavati Arcade, Malleshpalya,
Above Clinik Health Hub, Bangalore 560075.
183.Shri. P LAKSHMI NARAYANA REDDY,
S/o Late P. SANKAR REDDY,
Aged about 54 years,
Working as Superintendent of Central Tax,
Residing at T-8, SMILEE NEST-2,
2nd CROSS ROAD, BHUVANESHWARI NAGAR,
DASARAHALLI, BENGALURU, 560024.
184.Shri. SUNIL KUMAR UPADHYAY,
S/o SHIV SHANKAR UPADHYAYA,
Aged about 57 years,
Working as Assistant Commissioner of Central Tax,
Residing at AAKRUTI AMITY,
BLOCK-A206, 13TH CROSS ROAD,
ANANTH NAGAR PH-2,
GLASS FACTORY LAYOUT,
ELECTRONIC CITY PH-2,
BENGALURU-560 100.
185.Shri. SURESH V MASUTI,
S/o VIRAPAKSHAPPA,
Aged about 56 years,
Working as Superintendent of Central Tax,
S SARALADEVI
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Residing at 293, 7th B Main Road,
Yelahanka New Town, Bangalore 560 064.
186.Ms. POORNASHRI B S,
D/o B M SRIPATHY,
Aged about 57 years,
Working as Superintendent of Central Tax,
Residing at No. 09, CRL II, SAMPIGEHALLI,
RK HEGDENAGAR,
BENGALURU 560077.
187.Shri. Prabhakar S Shrikhande,
S/o Sakharam Shrikhande,
Aged about 58 years,
Working as Assistant Commissioner of Central Tax,
Residing at No. 132, 21st Main,
23rd A cross, Judicial Layout, Yelahanka,
Bengaluru, 560064.
188.Shri. PRAKASAN K.V.,
S/o D.V.K. NAIR,
Aged about 54 years,
Working as Superintendent of Central Tax,
Residing at DEVI, DOOR NO. 6-112/27(15),
NETRAVATHY LAYOUT,
KANKANADY P.O., MANGALORE 575 002.
189.Shri. PRAKASH L DHAGE,
S/o LAXMANRAO DHAGE,
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at Flat No. 419,
Vaastu Greens Apartment, Kodi palya Road,
Kengeri, Bengaluru.
S SARALADEVI
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2025.04.29
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190.Shri. P.S Prasanth,
S/o P Chandra Sekharan,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at No. 14, Vaisnavi, 2nd Cross,
2nd Main, Chikkapulappa Garden,
Horamavu, Bengaluru.
191.Shri. R RAVI SHANKAR,
S/o LATE S. RAMACHANDRAN,
Aged about 59 years,
Working as Assistant Commissioner of Central Tax,
Residing at FF-5, 18, Sai Krishna Classic,
2nd Cross Udaynagar, Uttarhalli Main Road,
BENGALURU 560061.
192.Smt. R Sudha,
D/o A C Ramaswami,
Aged about 57 years,
Working as Assistant Commissioner of Central Tax,
Residing at Bhadradri, No.3 Vakil garden city,
Kanakapura road, Talaghatpura,
Bangalore 560109.
193.Shri. R VETRISELVAN,
S/o M RAMAJAYAM,
Working as Superintendent of Central Tax,
Residing at 149, 4TH CROSS,
KUVEMPUNAGAR, JALAHALLI EAST,
BENGALURU.
194.Shri. R Vijayakumar Singh,
S/o Ravindranath Singh,
Aged about 59 years,
Working as Superintendent of Central Tax,
S SARALADEVI
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Residing at # 776, MIG-I,
Tavare Rasthe, Hebbal III Stage,
Subramanya Nagara, Mysore.
195.Shri. R.Govindan,
S/o K.Rengarajan,
Aged about 65 years,
Working as Assistant Commissioner of Central Tax,
Residing at 202, Shaikh Complex,
Kodibag, Near Arjun Theatre,
Karwar -581301.
196.Shri. R.Raman,
S/o K.R.Rajaratnam,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at No.99, Omkar Nagar,
Near Ring Road, J.P.Nagar, Mysuru,
Mysuru 570031.
197 Smt. R.Revathi,
D/o K.P.Raju,
Aged about 59 years,
Working as Assistant Commissioner of Central Tax,
Residing at No.413, 8th E main,
HRBR Lyt, Ist Block, Kalyan Nagar,
Bangalore 560043.
198.Shri. RAJEEV C JOSHI,
S/o C T JOSHI,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at H.NO.7, BILAGI LAYOUT,
MAYURI ESTATE, HUBLI-580023.
S SARALADEVI
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199.Shri. RAJEEV HEGDE,
S/o CHIDAMBAR,
Aged about 58 years,
Working as Superintendent of Central Tax,
Residing at No.07, Niketan Park,
Behind Shakti Gudi, Shaktinagar,
Gokul Road, Hubballi 580030.
200.Shri. RAJESH SHETTY K,
S/O SUKUMAR SHETTY K,
Aged about 54 years,
Working as Assistant Commissioner of Central Tax,
Residing at ANIKETHANA',
KOTEKANI 1ST CROSS ROAD,
URWASTORES, MANGALORE -575006.
201.Shri. Raju Bidari,
S/o Mallappa,
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at PlotNo.627, CTS No.3815,
Kuvempunagar, Hanumannagar,
Belagavi -591108.
202.Shri. Rakesh V Giri,
S/o P G Venkatagiri,
Aged about 55 years,
Working as Assistant Commissioner of Central Tax,
Residing at 25 1st main 1st cross Ittamadu BDA Layout,
BSK 3rd Stg 3rd phase, Bengaluru.
203.Shri. RAMACHANDRA M HEGDE,
S/o MAHABALESHWAR HEGDE,
Aged about 52 years,
Working as Superintendent of Central Tax,
S SARALADEVI
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Residing at H No. 06, Second Cross,
Santhosh Nagar, Attur Layout,
Yelahanka NT, Bengaluru- 560064.
204.Shri. RAMAN MISRA,
S/o Late Shri Ganesh Dutt Misra,
Aged about 52 years,
Working as Superintendent of Central Tax,
Residing at H.No.829, 19TH CROSS,
5TH BLOCK, HMT LAYOUT,
VIDYARANYAPURA, BENGALURU.
205.Shri. Rameshchandra M,
S/o (Late) M.Sundar Naik,
Aged about 57 years,
Working as Assistant Commissioner of Central Tax,
Residing at Deepika House, Sagar Court, Ashok nagar,
MANGALURU.
206.Shri. MOHAMMAD K,
S/O MAMMINΗΙ,
Aged about 58 years,
Working as Superintendent of Central Tax,
Residing at ZARA ENCLAVE APARTMENTS,
SUBHASHNAGAR PANDESHWARA,
MANGALURU-575001.
207.Smt. K.T. PREETHI SUMA,
D/o K Achuthan,
Aged about 50 years,
Working as Superintendent of Central Tax,
Residing at "Sowparnika",
Lachil compound, Kulai, Mangalore-575019.
208.Shri. NAGESH KUMAR B M,
S/o RAMAYYA B M,
S SARALADEVI
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Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at VAISHNAVI BANGERA COMPOUND,
4th B CROSS KODIKAL, Mangalore.
209.Smt. NIRMALA K,
D/o K K ISHWAR NAIK,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at SHRI KRIPA HOUSE,
CHILIMBI MANGALURU.
210.Shri. RAVINDRA S.,
S/O SUBRAMANYA G,
Aged about 58 years,
Working as Superintendent of Central Tax,
Residing at 253&254 3RD CROSS,
3RD MAIN NEW BDA LAYOUT,
AVALAHALLI BSK III STAGE,
BENGALURU.
211.Shri. Ravishekar N. J.,
S/o Javaraya,
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at 129, 1st floor, Vaastu Greens Apartments,
oppo Gutte Anjaneya Temple,
Kodipalya Cross, Kengeri,
Bengaluru-560060.
212.Shri. RIYAZ AHMED BELGAUM,
S/o HATELSAB BELGAUM,
Aged about 59 years,
Working as Superintendent of Central Tax,
Residing at H.NO.5, I CROSS,
FATEHNAGAR, (JAYANAGAR),
S SARALADEVI
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HEGGERI, HUBLI-580024.
213.Shri. RIYAZ JAMADAR,
S/o ISMAIL JAMADAR,
Aged about 58 years,
Working as Assistant Commissioner of Central Tax,
Residing at PLOT NO 5, CTS NO 979/2,
'30 ENCLAVE', A' WING, 2ND FLOOR,
BAUXITE ROAD, AZAM NAGAR,
BELAGAVI 590010.
214.Ms. ROOPA ΒΑΙ,
D/o HARI HARA RAO,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at Country Nest, No. 15,
BSF STS Road, Kattigenahalli,
BANGALORE - 560064.
215.Shri. S D Srihari,
S/o S Deshika,
Aged about 56 years,
Working as Superintendent of Central Tax,
Residing at C-302 2nd Floor C block,
Ramanuja Enclave Kodipalya Main Road,
Kengeri, Bengaluru.
216.Shri. S M SHIVASHANKARA,
S/O MALLIKARJUNAIAH,
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at No.154, Siddivinayaka Block,
Teacher's Layout, Mysuru-570029.
217.Shri. S Mahadeva Prasad,
S/o Late B.Siddaiah,
S SARALADEVI
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Aged about 59 years,
Working as Superintendent of Central Tax,
Residing at #2030, HIG, ZAMAN'S RESIDENCY,
SF-6, 4TH CROSS, K.H.B, COLONY,
3RD STAGE, YELAHANKA NEW TOWN,
BANGALORE -560064.
218.Smt. MANJULA L,
D/o LOGANATHAN,
Aged about 56 years,
Working as Superintendent of Central Tax,
Residing at NO 18/B 2ND MAIN,
VENKATE GOWDA, LAYOUT,
HEBBAL KEMPAPURA, BENGALURU.
219.Shri. S P MUNIKRISHNAPPA,
S/o PILLAKAMAIAH,
Aged about 53 years,
Working as Assistant Commissioner of Central Tax,
Residing at No.19, 7th Cross, 3rd Main,
New Manjunatha Layout, Ramamurthy Nagar,
Bengaluru-560016.
220.Smt. S ROHINI,
D/o K GOPALAN,
Aged about 56 years,
Working as Superintendent of Central Tax,
Residing at No. 205, "Kausthubam", 2nd Main,
1 AA Cross, Kasturinagar, Bangalore- 560043.
221.Shri. VINAYAK VISHNU PAWAR,
S/O LATE VISHNU M PAWAR,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at Flat number 402,
Mithuna White Pearl Apartment,
S SARALADEVI
S CAT, BANGALORE
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Venkateshpura Jakkur Post, Bengaluru.
222.Shri. S S Gowrishankar,
S/o S.K.Srinivasan,
Aged about 59 years,
Working as Assistant Commissioner of Central Tax,
Residing at 334,2nd Main, 4th Block,
HBR LAYOUT, Bengaluru 560043.
223.Smt. S. BHAGYA LAKSHMI,
D/o G SHANKARAPPA,
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at NO. 236, EAST PARK ROAD,
18TH CROSS, MALLESHWARAM,
BANGALORE 560055.
224.Shri. Sabhapati Neelakanth Hegde,
S/o Neelakanth Gopalakrishna Hegde,
Aged about 58 years,
Working as Assistant Commissioner of Central Tax,
Residing at No.888, 19th Cross, 19th Main,
Ideal Home Township, Rajarajeshwarinagar,
Bengaluru-560098.
225. Shri. P. NARENDER SINGH,
S/o S.PRATAP SINGH,
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at 41 8TH MAIN 16 CROSS,
LAKKASANDRA, BANGALORE.
226.Shri. R.RAJASHEKAR,
S/O RAMACHANDRA.R,
Aged about 58 years,
Working as Assistant Commissioner of Central Tax,
S SARALADEVI
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Residing at No.75, I FLOOR,
Coles Road Cross, Frazer Town,
BENGALURU-560005.
227.Smt. R. JALAJA,
D/o K.K. NANU NAMBIAR,
Aged about 59 years,
Working as Assistant Commissioner of Central Tax,
Residing at 36/2, Nandanam, 8th Main,
Chowdeswari Layout, Marathahalli,
Bengaluru 560037.
228.Shri. VIPIN JITH .P,
S/O VISWAMBHARAN .P (Late),
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at BMP No.26, 10th Main, 6th Cross,
Malleshpalaya, New Thippasandra Post,
Bangalore - 560075.
229.Shri. SRINIVASA NAYAK V,
S/o M VENKATASWAMY,
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at No. 205, 8th main,
East of NGEF Layout, Sadananda Nagar,
Bangalore-560 038.
230.Shri. Sabu George,
S/o C O George,
Aged about 52 years,
Working as Superintendent of Central Tax,
Residing at No. 411, 4A Cross,
OMBR Layout, Bangalore 560043.
S SARALADEVI
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231.Shri. SAINATH ΝΑΙΚ Β.
S/O P.BALAKRISHNA NAIK,
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at 92/6, NETHRAVATHI,
2ND E CROSS, HANUMANTHAPPA LAYOUT,
SULTHAN PALYA, BENGALURU.
232.Shri. SAJI JACOB,
S/o K.V. JACOB,
Aged about 59 years,
Working as Superintendent of Central Tax,
Residing at 1791, 4th 'E' Cross,
9th Main Road, H.A.L. III Stage,
Bangalore - 560075.
233.Shri. SANDIP BANERJEE,
S/O LATE PRONAB KUMAR BANERJEE,
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at Vasitva PG for Gents 1st Cross,
Venkateshwara Layout,
S. G. Palya Bangalore 560029.
234.Shri. Sanjeev V Kulkarni,
S/o Vasantrao,
Aged about 59 years,
Working as Superintendent of Central Tax,
Residing at Flat No.305 IIIrd Floor Vastusiddhi Arcade,
opp Marathi School, Angol Belagavi-56008.
235.Shri. SANJEEVA SHANKAR NIPPANIKAR,
S/O SHANKAR NIPPANIKAR,
Aged about 58 years,
Working as Assistant Commissioner of Central Tax,
S SARALADEVI
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Residing at No.401, 45th Quadrant,
Ashwini Layout, Ejipura, Bengaluru-560047.
236.Shri. SANTHOSH K S, S/O SEBASTIAN K J,
Aged about 57 years,
Working as Superintendent of Central Tax,
Residing at B-3 519 GODAVARI BLOCK,
NATIONAL GAMES VILLAGE,
KORAMANGALA, BANGALORE.
237.Shri. Santhosh Kumar K,
S/o S.S. Karkera,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at #5-58-5, Krishna Nagar Road,
Bondel, Mangalore 575008.
238. Shri. Y V SESHA SAI PRASAD,
S/o Y VENKATAIAH,
Aged about 56 years,
Working as Superintendent of Central Tax,
Residing at #25, 10th C Main,
Lalbagh Siddapura, Near Ashoka Pillar,
Jayanagar, Bengaluru-560011.
239.Shri. Santhosh Kumar K G,
S/o P K Gopalakrishnan Nair,
Aged about 55 years,
Working as Assistant Commissioner of Central Tax,
Residing at No.3, (Type IV),
CGST Residential Quarters,
Raghavendra Nagara, Mysore-570 029.
240.Shri. MURALI TR,
S/o RAMAKRISHNAIAH,
S SARALADEVI
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Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at NO.15, SHREESHESYADRINILAYA,
11TH A MAIN, CHBS LAYOUT,
VIJAYANAGAR, BANGALORE.
241.Shri. Santosh V Giri,
S/o Late P.G.VENKATAGIRI,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at 25, 1ST MAIN 1ST CROSS,
ITTAMADU BDA LAYOUT,
BSK 3RD STAGE,3RD PHASE,
BENGALURU.
242.Shri. SATEESH U K,
S/O KADAGI UMESHAPPA,
Aged about 54 years,
Working as Assistant Commissioner of Central Tax,
Residing at Flat No. 101, Saptagiri,
Site No.507, 11th Cross,
West of Chord Road,2nd Stage,
Bengaluru 560086.
243.Shri. SATEESHA D. M.,
S/o DS MAHENDRAKAR,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at NO. 733,
VINAYAMARGA SIDDHARTHANAGAR,
10A CROSS, MYSURU.
244.Smt. SAVITHA KOTYAN S,
D/o LATE S ACHUTHA,
Aged about 54 years,
Working as Superintendent of Central Tax,
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Residing at "SHASHANK", D NO.1/42-1(2),
SOUTERPET, 3RD LEFT CROSS,
NEHRU ROAD, KANKANADY POST,
MANGALURU-575002.
245.Shri. SUBRAYA PRABHU U,
S/O ANANTHA PRABHU U,
Aged about 57 years,
Working as Superintendent of Central Tax,
Residing at FLAT NO.104,
ABHIMAN SRINIVAS APARTMENT,
FIELD STREET, MANGALORE -575001.
246.Smt. Seeta Mohan Melam,
D/o Late Shri changaiah,
Aged about 59 years,
Working as Superintendent of Central Tax,
Residing at Flat No.101, SLV Torrent Apartment,
Mallappa Layout, 2nd Cross,
Babusapalya, Bangalore-560 043.
247.Shri. Senthil Kumaran,
S/o Late P Ethiraj,
Aged about 55 years,
Working as Assistant Commissioner of Central Tax,
Residing at # 28A BDA Layout Kallahalli,
Near Ulsoor Lake MEG Gate, Bengaluru.
248. Shri. SHANKAR RAO,
S/O NARAYANA RAO N.,
Aged about 59 years,
Working as Superintendent of Central Tax,
Residing at No. 1017, ΑΝΑΝΤΗA KRUPA,
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18TH CROSS, CHANDRA LAYOUT I STAGE I PHASE,
BENGALURU-560072.
249.Smt. SHARA ALEX,
D/o Alexander Verghis,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at 295 8th cross KPCL LAYOUT,
Kasavanahalli, Bangalore 560035.
250.Shri. Shashibhushana K,
S/o Kariyappa,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at No.222,
Golden Landmark Properties,
201 Kohinoor, 2nd Floor, D Block,
Sahakaranagara, Bengaluru - 560092.
251.Shri. SHIVANANDA PRABHU,
S/O SADANANDA S. PRABHU,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at No. 5, 'RAVALNATH',
2ND CROSS, BASAVARAJU LAYOUT,
JARAGANAHALLI, J.P. NAGAR POST,
BENGALURU 560078.
252.Smt. Shobha Peres Bhatt,
D/o Gregory James Sequeira,
Aged about 58 years,
Working as Assistant Commissioner of Central Tax,
Residing at Summer Delight Light House Hill.
Hampankatta, Mangalore 575001.
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253.Shri. Shridhar V Mathad,
S/o venkatesh K Mathad,
Aged about 57 years,
Working as Assistant Commissioner of Central Tax,
Residing at H no 1408, Raghavendra krupa,
Basavan galli, Belgaum 590001.
254.Shri. SHRIKANT S. KARICHANNAVAR,
S/O SOMAPPA L KARICHANNAVAR
Aged about 54 years,
Working as Superintendent of Central Tax,
Residing at 726/A, 1ST FLOOR, 14TH CROSS,
ANIKETHAN ROAD, KUVEMPUNAGAR,
MYSURU-570023.
255.Shri. SHRIKRISHNA.SUBRAY HEGDE,
S/o SUBRAY. T. HEGDE,
Aged about 57 years,
Working as Assistant Commissioner of Central Tax,
Residing at # 781/38, SURATNA,
PANCHAKSHARINAGAR,
NAVANAGAR, HUBLI-580025.
256.Smt. SHUBHA SHALET RODRIGUES,
D/o A. P. J. CASTELINO,
Aged about 56 years,
Working as Superintendent of Central Tax,
Residing at "Prathiksha", Chandrika Layout,
Kadri Kambla, Bejai Post, Mangalore 575004.
257.Smt. Smitha Muralidharan,
D/o T.Gopalan,
Aged about 55 years,
Working as Superintendent of Central Tax,
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Residing at No.13, "NANDANAM"4th Block,
Muneshwara Swamy Layout,
Doddabommasandra, Bengaluru-560097.
258.Shri. SOORYANARAYANA RAO,
S/o GANAPATHI RAO,
Aged about 52 years,
Working as Superintendent of Central Tax,
Residing at SOURABHA. NO. 114, 1ST FLOOR,
SURAKSHA TRANQUIL GARDENS.
HULIMAVU MAIN ROAD, BENGALURU.
259.Shri. SREENATH H V.
S/O VISHWESHWARAIAH HN,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at NO.180A, PID NO.2-110-2,
5TH C CROSS, 6TH MAIN ROAD,
SUNDAR NAGAR, GOKULA,
BANGALORE 560054.
260.Shri. SRINATH G,
S/o GOPALAN N(LATE),
Aged about 59 years, Age
Working as Assistant Commissioner of Central Tax,
Residing at NO.4, B5, RANGARAO COLONY,
RAMAKRISHNA NAGAR I BLOCK,
MYSURU-570033.
261.Smt. Sujatha Sriranga,
D/o K G Ramaswamy, Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at No. 19 "Shantha Nilaya",
11th main, 7th cross, Ram Sri Mugali Road,
Hanumanthnagar, Bangalore -560019.
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262. Smt. Suma Suresh,
D/o D..R.Narayana Sharma,
Aged about 56 years,
Working as Superintendent of Central Tax,
Residing at Flat No. 401,
SMR Astra Apartments, 5th Cross,
Gayathrinagar, Bengaluru.
263. Shri. SUNIL SINGH M.
S/O MURALIDHAR SINGH,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at No.9, First Main Road,
Ganganagar, Bangalore: 560032.
264.Shri. SURESH Jadagi,
S/o BHARAMAPPA,
Aged about 59 years,
Working as Superintendent of Central Tax,
Residing at PLOT NO 244,
SAYADRI NAGAR BELAGAVI.
265.Shri. SURESH K. SANGALI,
S/o KEMPANNA,
Aged about 58 years,
Working as Superintendent of Central Tax,
Residing at SAMARUDDHI, H.NO.4049,
PLOT NO.13, SAMARTH COLONY,
LAXMI NAGAR, HINDALGA,
BELAGAVI.
266.Shri. SURESH NAIK,
S/o PADMANABHA NAIK,
Aged about 53 years,
Working as Superintendent of Central Tax,
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Residing at Anugraha,
Near Udupi District Sub Jail,
Anjar Village, Hiriyadka PO,
UDUPI.
267.Smt. SWATI AMRUT LAD,
D/o SHRIDHAR,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at B.C 158 CAMP,
BEWOOR ROAD, BELAGAVI.
268.Shri. A.Sendhil Murugan,
S/o N.Annamalai,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at 301, A-Block,
Zinnia Enclave Apartments,
1st D Cross, Kodikal, Ashok Nagar Post,
Mangaluru-575006.
269.Shri. T SURESH KUMAR.
S/O P GOVINDAN NAMBIAR,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at B202, ABODH VALMARK APARTMENT,
VEERANNAPALYA MAIN ROAD,
NAGAWARA, AC POST, BENGALURU.
270.Shri. SHRINIVAS R NAYAK,
S/O RAMACHANDRA,
Aged about 51 years,
Working as Assistant Commissioner of Central Tax,
Residing at #23/6, VASUPURAM APARTMENT,
MUNISWAMY ROAD, TASKER TOWN,
SHIVAJI NAGAR, BENGALURU -560051.
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271.Shri. BHASKAR,
S/o S NANJUNDAPPA,
Aged about 64 years,
Working as Superintendent of Central Tax,
Residing at No 44A SRIRANGA,
5TH CROSS THIRUMALA NAGAR,
ATTURU YELAHANKA NEW TOWN,
BENGALURU.
272.Shri. M. Chandrashekar,
S/o M. Muniswamappa,
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at No. 040, H Block,
Fortuna Center Park Apts, 10th Cross,
8th A Main, Canara Bank Layout,
Vidyaranyapura Post, Bengaluru- 560097.
273.Smt. TASHREEN TAJ KHURSHID AHMED SAYED,
D/o ABDULRAZAK,
Aged about 54 years,
Working as Assistant Commissioner of Central Tax.
Residing a Plot No 4. VII th CROSS,
CHANDRANATHNAGAR,
BEHIND VIJAY HOTEL,
VIJAYNAGAR HUBBALJ-580032.
274.Shri. U. MURALIDHAR KARANTH,
S/o LATE PR KARANTH,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at 5-35 MURALI NILAYA KUKKIKATTE,
NEAR JODU RASTE, UDUPI.
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275. Smt. UMA DEVI K.
D/o (Late) J. KRISHNAMURTHY.,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at No.218 PANCHAVATI APARTMENTS,
4th CROSS, 5th MAIN SRIRAMPURAM,
BENGALURU.
276.Smt. Uma Subhash Banawalikar,
D/o Dr. T Bhaskaran,
Aged about 56 years,
Working as Superintendent of Central Tax,
Residing at 201 Daffodils 156 4th Main lst stage,
BCC layout, Vijaynagar, Bangalore 40.
277.Shri. UMESHA KADAMBALITHAYA N,
S/o ML KESHAVA KADAMBALITHAYA,
Aged about 58 years,
Working as Superintendent of Central Tax,
Residing at NISCHINTHA,
VASANTHANGAR KULSHEKHAR,
MANGALURU - 575005.
278. Smt. V Manjula,
D/o T Vinayagam,
Aged about 54 years,
Working as Assistant Commissioner of Central Tax,
Residing at #341, 6th main, 7th cross,
K C layout, Mysore
279. Smt. V Sarala.
D/o V SAMBASIVA RAO,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at No 119, 1st main road,
MLA layout, RT Nagar, Bengaluru 560032.
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280.Shri. V. G. Prabakar,
S/o V.M. Ganapathy,
Aged about 57 years,
Working as Superintendent of Central Tax,
Residing at 11205, Prestige Jindal City,
Manjunatha, Nagar, Tumkur Road,
Bengaluru 560073.
281.Shri. VASANTH B MAGOD,
S/O BASAVANNEPPA F MAGOD,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at No. 174, 7th Cross,
Canara Bank Layout, Kodigehalli,
Bangalore-560097.
282 .Shri. VASUDEVA NAIK D,
S/o BABU NAIK D,
Aged about 55 years,
Working as Assistant Commissioner of Central Tax,
Residing at No.203, Second Floor,
Amrutheshwari Apartment,
Dongerekery Street, MANGALURU-575003.
283.Shri. VINAYAK HEGDE,
S/o DATTATRAY HEGDE,
Aged about 54 years,
Working as Assistant Commissioner of Central Tax,
Residing at House no.2, 1st Floor, BELAKU,
13th Cross, Maruthi Layout, Bangalore-560024
284.Shri Vinu Kuruvilla,
S/o T.L. Kuruvilla, Aged about 55 years,
Working as Superintendent of Central Tax,
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Residing at No.305, Ewest Skyway Apartments,
Telecom Layout, Jakkur,
Bangalore-560064.
285.Smt. YASMEEN N SAYED.
Aged about 57 years,
D/O ABDULSATTAR,
Working as Assistant Commissioner of Central Tax,
Residing at Flat No.12293, Prestige Falcon City,
Konanakunte Cross, Bengaluru 62.
286.Smt. Sachu Manoj,
D/o P G Hari,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at #81, 3rd Cross,
Central Excise layout, Sampigehalli,
Shivaramkaranth Nagar, Bangalore 560077.
287. Shri. MR RAGHU NANDAN,
S/o M RAMAIAH,
Aged about 55 years,
Working as Superintendent of Central Tax,
Residing at No.2, Sri Sai Augusthya,
Site No.44, 6th Main. 16th Cross,
AECS Layout, Sanjay Nagar,
Bangalore - 560094.
288.Shri. P.J.UVARASU,
S/O PA JAGADHEESAN,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at NO. 4, 1ST MAIN,
LAKE SIDE AVENUE, MALLASANDRA RD,
JALAHALLI WEST, BANGALORE - 560015.
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289.Shri. JOHNSON P.A.,
S/o AUGUSTY,
Aged about 59 years,
Working as Assistant Commissioner of Central Tax,
Residing at #C-4, CENTRAL EXCISE STAFF QUARTERS,
BEHIND CAPITANIO SCHOOL, KANKANADY POST.
MANGALURU-575002.
290.Shri. Ashok Kumar R C,
S/o late C Raghuram Rao.
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at #231, Embassy Heritage,
Canara Union Road, Malleshwarm. Bangalore.
291.Shri. KRISHNAN MG,
S/O GOVINDASWAMY IYENGAR R,
Aged about 52 years,
Working as Superintendent of Central Tax,
Residing at NO. 4247 ABHISHREYA 11TH MAIN,
J BLOCK KANAKADASA NAGAR, MYSURU.
292.Shri. H. JAYATHIRTHA,
S/o H. RAGHAVENDRACHAR,
Aged about 51 years,
Working as Superintendent of Central Tax,
Residing at No. U-28, 2nd Cross,
Ganesha Block, 1st Main,
Seshadripuram, BENGALURU.
293.Shri. SHRIRAM K NELLI,
S/o S. KRISHNA,
Aged about 52 years,
Working as Superintendent of Central Tax,
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Residing at B-302, CHARTERED MADHURA APT,
BALAJINAGAR, OFF UTTARAHALLI MAIN ROAD,
BANGALORE.
294.Shri. Charles D'souza,
S/o Gerald D'souza,
Aged about 49 years,
Working as Superintendent of Central Tax,
Residing at No.1201 1st main 2nd block,
BEL layout Vidyranpura Bangalore-560097.
295.Smt. S.S LAKSHMI,
D/oS K SUBBARAJU,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at 23/36, GOVINDAPPA ROAD,
BASAVANAGUDI, BANGALORE.
296 Shri.D.SARAVANA KUMAR,
S/o V.DURAI RAJ,
Aged about 52 years,
Working as Assistant Commissioner of Central Tax,
Residing at B-305, AMRUTHA GRANDEUR APARTMENT.
RACHANAHALLI, BANGALORE 560077.
297.Shri. Sudeep Kumar Sarkaг.
S/o Ram Chandra Sarkar,
Aged about 52 years,
Working as Superintendent of Central Tax,
Residing at No. 769, 2nd Main C Block,
AECS Layout, Kundalahalli, Bangalore.
298.Shri. JAYASEELAN C,
S/o M Narayanan Nair,
Aged about 54 years,
Working as Superintendent of Central Tax,
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Residing at #103, DURGA NIVAS,
KANSHIRAM NAGAR, LAKSHMIPURA MAIN ROAD,
VIDYARANYAPURA POST, BENGALURU.
299.Shri. PRABHU PRASAD S S,
S/O SHEKARAPPA K,
Aged about 52 years,
Working as Superintendent of Central Tax,
Residing at NO.A214, SVS PATELS CALLISTO APARTMENTS,
IV CROSS TALACAUVERY LAYOUT,
AMRUTHAHALLI, BANAGALORE-560092.
300 Smt. Vasanthi. R,
D/o Ramu.P.,
Aged about 53 years,
Working as Superintendent of Central Tax,
Residing at No. 8, Millinnieum villa,
4th main, Annasandrapalya, HAL,
Bangalore 17.
301.Shri. D. BHASKAR,
S/o K R DHANAPAL,
Working as Assistant Commissioner of Central Tax,
Aged about 54 years,
Residing at Flat No. 212. New Heaven Apartment,
Next to zonasha villas, ITPL Service Road,
Bengaluru-560048.
302.Shri. S GURURAJA,
S/O SHANKARA PRABHU,
Aged about 58 years,
Working as Superintendent of Central Tax,
Residing at S-204, POOJA RESIDENCY,
BLOCK-B, NO.76, 13TH CROSS,
SARAKKI MAIN ROAD, JP NAGAR 1ST PHASE,
BENGALURU - 560078.
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303.Shri. M A BOΟΡΑΝΝΑ,
S/o M P APPACHU,
Aged about 49 years,
Working as Superintendent of Central Tax,
Residing at No 101, Misty Woods,
K C Layout, Mysuru 570011.
304.Shri. Bikram Pal Singh,
S/o Budh Singh Chauhan,
Aged about 47 years,
Working as Superintendent of Central Tax,
Residing at #60, 14th Cross, Ullal Main Road,
Muneshwaranagar, Bangalore 560056. Karnataka.
305.Shri. M.BALU,
S/o C.MAHAMUNI,
Aged about 65 years,
Working as Superintendent of Central Tax,
Residing at No.6 L-Block,
Customs & GST Quarters, BTM 2nd Stage,
Madiwala, Bengaluru-560068.
306.Shri. H.N. Ravishankar,
S/o HS Ramakrishna,
Aged about 58 years,
Working as Assistant Commissioner of Central Tax,
Residing at 49, Sriranga, 2nd Cross,
Opp Ration Depot, Katriguppe East,
Bangalore.
307.Shri. YOGISH HG,
S/o Govindegowda,
Aged about 58 years,
Working as Assistant Commissioner of Central Tax,
Residing at Sthuthi 105 5th Cross,
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Jnanaxi Sharada layout,
Behind BHEL layout, RRNAGAR,
Bengaluru-560098.
308.Smt. JAYALAKSHMI P. SHETTY,
D/O ANANDA SHETTY.
Aged about 59 years,
Working as Superintendent of Central Tax,
Residing at SITARA, D.NO.1644/7,
15TH CROSS, SRI ANJANEYA LAYOUT,
DAVANGERE - 577004.
309.Shri. G S KUMAR,
S/o G SIDDARAJU,
Aged about 57 years,
Working as Assistant Commissioner of Central Tax,
Residing at 004, AKSHAYA APARTMENTS,
GST & CUSTOMS OFFICER'S QTRS,
61/1, 13th CROSS, 11th MAIN,
MALLESWARAM, BENGALURU.
310. Shri. Lakshmi Kantha Raju P,
S/o Pillaiah. M,
Aged about 57 years,
Working as Assistant Commissioner of Central Tax,
Residing at No.512. 7th main 3A cross,
RPC Layout, Hampinagar, Bangalore.
311.Shri. Manjunatha R,
S/o Late N rudrappa,
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at No.898, 2nd A Main, 24th Cross,
HSR 2nd Sector, Bangalore 560102.
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312.Shri. RAJENDRAN N,
S/o D. NEELAMEGAN,
Aged about 52 years,
Working as Assistant Commissioner of Central Tax,
Residing at F-1, Vaibhav Daffodils Apartments,
No. 1552, 9th Cross, Chandra Layout,
Bangalore -560040.
313. Shri. JONNA VIJAYA KUMAR,
S/o J. NARASIMHA RAO,
Aged about 56 years,
Working as Assistant Commissioner of Central Tax,
Residing at D.No. 525 Next to GST Quarters,
Raghavendra Nagar, Shakthi Nagar (PO),
MYSURU - 570029.
314.Shri. Alexander Lakra,
S/o Lajrus Lakra,
Aged about 53 years,
Working as Assistant Commissioner of Central Tax,
Residing at Ave Villa, No.8,
Near Roche Enclave,
Banjara Orchard, Horamavu,
Bengaluru-560 043.
315.Smt. D Seethalakshmi
S/o J. NARASIMHA RAO,
Aged about 59 years,
Working as Superintendent of Central Tax,
Residing at Flat No.501, Imperial Navkis,
Celeste, M.S.R Nagar, Mathikere,
Bangalore-560 054. ....Applicants
(By Advocate, Shri G.B.Eswarappa)
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Vs.
1. Union of India
represented by Secretary to Government,
Ministry of Finance,
Department of Revenue,
North Block, New Delhi-110 001.
2. The Secretary,
Department of Personnel and Training,
North Block, New Delhi-110001.
3. The Secretary,
Department of Expenditure,
North Block, New Delhi-110 001.
4. The Chairman,
Central Board of Indirect Taxes & Customs,
North Block, New Delhi-110 001.
5. The Principal Chief Commissioner of Central Tax,
Bengaluru Zone, P.B.No.5400,
C. R. Building, Queen's Road,
Bangalore-560 001. ...Respondents
(By Advocate, Shri Sayed S Kazi for Respondents)
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ORDER
Per: Justice S.Sujatha ...........Member(J)
The applicants have filed this application under Section 19 of the Administrative Tribunals Act, 1985 seeking the following reliefs:
"(i) Hold the letter Ref F.No.A-26017/65/2003-Ad.IIA dated 25.07.2023 as communicated by the different subordinate authorities in Annexure A1 as arbitrary, unjust, illegal and set aside the same;
(ii) To quash and set aside the communication C.No.GCCO/II/24/PFXN/02/2023-Accts PCCO dated 04.09.2023 referred to in para 1(i) and letter F.No.A-
26017/65/2003-AD.IIA dated 25.07.2023 [Annexure A-1] and similar such communications sent to all the Applicants by the authorities' subordinate to the 5th Respondent;
(iii) Direct the Respondents to issue appropriate orders to make the revised pay granted under OM F.No.6/37/98 IC dt. 21.04.2004 to be effective from 01.01.1996 i.e., the date S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 16:46:12
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(iv) Direct the respondents to pay the consequential arrears arising therefrom with appropriate interest;
(v) Award costs of this application; and/or
(vi) May pass such other order for grant of relief to the applicants which it may deem fit in the peculiar facts and circumstances of this case."
2. The applicants are working in the Department of Customs and Central Excise. They have joined together to expose a common cause.
Historically, the pay scales of Inspectors of Central Excise, Examiners of Customs and the Preventive Officers of the Custom Houses were always on par with that of the Inspectors of CBI/IB, owing to the fact that the nature of the duties of these officers was comparable and carried the same risk and arduousness. Even 4th CPC had recommended the pay scale of Rs.1640-2900 in respect of these cadres. The pay scale of CBI/IB Inspectors was initially fixed at recommended S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 16:46:12
-12'00' 75 OA No.265/2024/CAT/BANGALORE BENCH pay scale, but subsequently Government unilaterally revised the pay scale of the CBI/IB Inspectors to Rs.2000-3200/- with retrospective effect from 01.01.1986. But the same benefit was not extended to the Inspectors of Central Excise and others, which led to agitation and negotiation with the department through various staff associations. However, by that time the 5th CPC was constituted and the issue was referred to 5th CPC in pursuance of the C.A.T., Jabalpur Bench's order in OA No.541/1994. Though the Commission in the 5th CPC proceedings recommended the replacement scale corresponding to the scale of Rs.1640-2900/- even for the cadre of CBI/IB Inspectors, recording that there was no justification for grant of higher pay scale to CBI/IB than the one recommended by the 4th CPC, despite the specific recommendation of 5th CPC, Government chose to recommend replacement scale corresponding to the scale of Rs.2000-3200/- to the CBI/IB Inspectors and retained the pay scale corresponding to the pay scale of Rs.1640- 2900/- to the Inspectors of Central Excise and other similarly placed cadres. This differential treatment and the agitations of the aggrieved persons forced the Hon'ble Finance Minister to form a High Power S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 16:46:12
-12'00' 76 OA No.265/2024/CAT/BANGALORE BENCH Committee to go into the representations and demands relating to the pay scale disparity and other grievances arising out of 5th CPC. This Committee constituted in the year 1998 recommended the grant of pay scale equivalent to that of CBI/IB Inspectors to the Inspectors of Central Excise as well. Having regard to the recommendations of the High Power Committee, the Ministry of Finance issued OM dated 21.04.2004 revising pay scales of all the cadre which were adversely affected by the hostile treatment meted out by the Government with effect from the date of the OM i.e., 21.04.2004. The demand of the officers to extend the revised pay with effect from 01.01.1996 i.e., the date of implementation of 5th CPC recommendations was referred before the 6th CPC. The 6th CPC though clearly admitted the well established parity of the Chief Enforcement Officer with the Superintendent of Central Excise, Superintendent of Customs (Preventive), Appraisers, Income Tax Officers and Superintendent of Narcotics, but no such equal treatment was given by the Government to the aggrieved officers which constrained the officers to file OAs before the different Benches of this Tribunal seeking for grant of the revised pay scales from retrospective S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 16:46:12
-12'00' 77 OA No.265/2024/CAT/BANGALORE BENCH date i.e., 01.01.1996, wherein the relief was granted notionally w.e.f. 01.01.1996. The subsequent petitions/appeals including SLPs filed by the respective departments were dismissed both on merits and limitation. As such, the applicants filed individual representations before the authorities seeking for similar reliefs, but in vain. Being aggrieved by the rejection of the claim of the applicants, this OA is preferred.
3. Submissions of the learned Counsel for the applicants.
Learned Counsel Shri G.B.Eswarappa representing the applicants submitted that the respondents though admittedly took cognizance of the anomaly in the pay scales of the similarly placed persons, constituted the High Power Committee to address the issue. However, the anomaly was removed partially by the respondents through the impugned OM dated 21.04.2004 awarding the higher pay scale with effect from 21.04.2004 instead of 01.01.1996. Learned Counsel further submitted that any subsequent pay revision after the implementation of the Pay Commission report is to be related back to the date of implementation of the revised pay rules and ought to be granted from that date, is no more res-integra. As the Revised Pay Rules, 1997 implementing the S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 16:46:12
-12'00' 78 OA No.265/2024/CAT/BANGALORE BENCH recommendations of the 5th CPC came into force with effect from 01.01.1996, any rectification/modification/revision in scales recommended by the Central Pay Commission should also be implemented from the date the revised pay scales coming into force for all the Central Ministries/Departments etc. The decision to revise the pay scales with prospective effect from 21.04.2004 instead of 01.01.1996 is arbitrary and illegal. Learned Counsel has placed reliance on the following citations:
1) OA No.397/2009 (DD: 10.07.2012)- Ashis Chakraborth and others vs. Union of India and others.
2) WPCT No.21/2015 (DD: 03.05.2023) - The Union of India and others vs. Ashis Chakraborty and others.
3) OA No.1089/2019 and connected matters (DD: 09.01.2024) -
Cyril Jospeph and others vs. Union of India and others)
4) W.P.No.10490/2024- Union of India vs. R.Siva Shankara Sastry and others (DD: 09.08.2024) High Court of Telangana.
5) SLP No.59005/2024 - (DD: 28.02.2025)
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4. Submissions of the learned Counsel for the respondents.
Referring to the detailed reply statement filed on behalf of the respondents, learned Counsel Shri Sayed S. Kazi representing the respondents submitted that the issue of pay parity and upgradations of pay scales of Superintendent/Inspectors during 1995-2004 was considered in detail in the Ministry in consultation with Department of Expenditure and the High Power Committee felt that since there had been no alternations in the duties of Inspectors falling in the two categories viz., Inspectors of Central Excise and Customs and Preventive Officers, strong recommendations for parity in pay scale and other perks were suggested. Thereafter, the Department of Expenditure issued OM dated 21.04.2004 considering the decision taken by the duly constituted High Power Committee. The 6th CPC, an expert Body in these matters, also examined the issue of retrospective revision of pay for the executive post of CBEC and CBDT. The matter was examined in consultation with Department of Expenditure.
5. However, the Department of Expenditure having examined the issue in a broader spectrum has decided that the pay scale of the S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 16:46:12
-12'00' 80 OA No.265/2024/CAT/BANGALORE BENCH following Group 'D' and 'C' posts shall stand revised with effect from 21.04.2004 and not retrospectively from 01.01.1996.
Sl. Name of the post Existing Scale
Revised Pay
No. Scale
1 Appraiser Rs.6500-10500 Rs.7500-12000
2 Superintendent of Rs.6500-10500 Rs.7500-12000
Customs (Preventive)
3 Superintendent of Central Rs.6500-10500 Rs.7500-12000
Excise
4 Inspector of Central Rs.5500-9000 Rs.6500-10500
Excise
5 Examiner (Customs) re- Rs.5500-9000 Rs.6500-10500
designated as Inspector
(Examiner)
6 Preventive Officer Rs.5500-9000 Rs.6500-10500
(Customs) re-designated
as Inspector (Preventive
Officer)
6. The Department of Expenditure has issued the aforesaid OM dated 21.04.2004 after considering the decision taken by the duly constituted High Power Committee. The challenge was made before the various judicial Forums by the aggrieved persons, but the applicants herein, were sleeping over the mater, they being fence sitters, having approached this Tribunal in the year 2024, delay and laches being manifestly apparent, they would be entitled to the upgraded pay scales S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 16:46:12
-12'00' 81 OA No.265/2024/CAT/BANGALORE BENCH with effect from 01.01.1996 on notional basis as ruled by the judicial orders but arrears requires to be restricted to three years in terms of the judgments of the Hon'ble Apex Court in following judgments:
1) Union of India and others vs. Tarsem Singh reported in 2008 (8) SCC 648 [Civil Appeal No.5151-5152/2008 (DD:13.08.2008)].
2) State of M.P. & Others vs. Yogendra Shrivastava reported in (2010) 12 SCC 538 [Civil Appeal No.3156/2007 (DD: 07.10.2009)].
3) Asger Ibrahim Amin vs. Life Insurance Corporation of India Reported in (2016) 13 SCC 797 [Civil Appeal No.10251/2014 (DD: 12.10.2015)].
7. Analysis The issue (on merits) involved herein is no more res-integra in view of the orders passed by various Benches of this Tribunal. It is apt to refer to the order passed in OA No.397/2009 - Ashis Chakraborth and others vs. Union of India and others (DD: 10.07.2012) by the Calcutta Bench of this Tribunal, wherein considering the identical issue, it was held that the applicants therein, would be entitled to the upgraded pay scale from 01.01.1996 on notional basis and arrears from S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 16:46:12
-12'00' 82 OA No.265/2024/CAT/BANGALORE BENCH 21.04.2004 onwards only while allowing the OA. The said order was challenged by the respondents in WPCT No.21/2015 before the Hon'ble High Court Calcutta, wherein it is observed as under:
"The question, therefore, remains in the instant litigation is whether the effect can be given to such recommendation from 01.01.1996 or from a date posterior thereto. In all such cases, relied upon before us, the Special Anomaly Committee was directed to be constituted to take a conscious decision in this regard. Since it is policy decision of the Government of India and the interference under the power of judicial review is very limited in this regard, we feel that it would sub-serve the justice if the Special Anomaly Committee is constituted and a decision is taken in this regard.
The Impugned order needs to be modified to the extent that the Union of India should constitute a Special Anomaly Committee to take a decision on the grievance raised by the petitioners in the representations having made in this regard and communicate such decision to the respective respondents.
We, therefore, direct that the Union of India shall constitute a Special Anomaly Committee within two months from the date of communication of this order who shall decide the representations made by the respondents annexed to the writ-petition from page 70 onwards within one month from the date of constitution of the said S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 16:46:12
-12'00' 83 OA No.265/2024/CAT/BANGALORE BENCH Committee and shall communicate the decision within a week therefrom to the respective respondents.
With these observations, the writ-petition being WPCT 21 of 2015 is disposed of. No order as to costs."
In compliance with the said order, Special Anomaly Committee was constituted, the Special Anomaly Committed observed that there is no anomaly in the date of effectiveness for grant of enhanced pay scale of Rs.6500-10500/- in case of Inspector of Income Tax and Rs.7500-12000 in case of Income Tax Officer. In some of the cases, enhanced pay scale was granted from 01.01.1996 while in case of Income Tax Officer and Inspector of Income Tax, it was granted with effect from 21.04.2004. This anomaly needs to be redressed in case of the 13 respondents (therein), subject to the approval of the competent authority. Recommendations made by the Special Anomaly Committee reads as under:
"Recommendations.
Pay scale in the grade of Inspector shall be notionally enahanced to Rs.6500-10500 w.e.f 01.01.1996 and in the grade of ITO to S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 16:46:12
-12'00' 84 OA No.265/2024/CAT/BANGALORE BENCH Rs.7500-12000 w.e.f. the date of joining the post of ITO i.e., 30.07.2003. The pay shall be refixed accordingly and the actual payment as well as arrears thereupon shall be given w.e.f. 21.04.2004 i.e., the date of issuance of OM by Department of Expenditure F.No.6/37/98-IC dated 21.04.2004."
8. In OA No.1089/2019 and connected matters [Cyril Joseph vs. Union of India and others (DD:09.01.2024)] the Hyderabad Bench of this Tribunal, allowing the OAs directed the respondents to grant enhanced pay scale of Inspectors/Superintendents in the Central Tax and Customs Department from 01.01.1996 notionally to the applicants along with consequential arrears, if any, within a period of three months from the date of receipt of the said order. This order has been upheld by the Hon'ble High Court for the State of Telangana at Hyderabad in W.P.No.10490/2024 and confirmed by the Hon'ble Apex Court in SLP No. 59005/2024 vide order dated 28.02.2025. Similarly in WPCT No.6/2025, the Principal Commissioner of CGST and CX, Kolkata North CGST & CX Commisionerate vs. Nabarun Roy and others, the Hon'ble High Court of Calcutta has S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 16:46:12
-12'00' 85 OA No.265/2024/CAT/BANGALORE BENCH observed that the petitioners are entitled to the benefits notionally with effect from 01.01.1996, referring to the Hon'ble Apex Court order in SLP (C) No. 59005/2024 preferred against the order passed by the Hon'ble High Court of Telangana in W.P.No.10490/2024 and accordingly Writ Petition has been disposed of. Similar view has been expressed by the Hon'ble High Court of Madhya Pradesh at Jabalpur in Miscellaneous Petition No.177/2025 (DD:18.03.2025). Thus in the present proceedings, there is no cavil on the entitlements of the applicants to the enhanced pay scales from 01.01.1996 notionally and actually from 21.04.2004, but the dispute is insofar as the entitlement of the applicants to the arrears are concerned having regard to the delay and laches. Hence, the only question that requires to be addressed by this Tribunal is with respect to the entitlement of the applicants so far as the arrears are concerned.
9. The Hon'ble Apex Court in Tarsem Singh supra, addressing the issue of delay and laches has observed thus:
S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 16:46:12
-12'00' 86 OA No.265/2024/CAT/BANGALORE BENCH "7. To summarise, normally, a belated service related claim will be rejected on the ground of delay and laches (where remedy is sought by filing a writ petition) or limitation (where remedy is sought by an application to the Administrative Tribunal). One of the exceptions to the said rule is cases relating to a continuing wrong. Where a service related claim is based on a continuing wrong, relief can be granted even if there is a long delay in seeking remedy, with reference to the date on which the continuing wrong commenced, if such continuing wrong creates a continuing source of injury. But there is an exception to the exception. If the grievance is in respect of any order or administrative decision which related to or affected several others also, and if the re-opening of the issue would affect the settled rights of third parties, then the claim will not be entertained. For example, if the issue relates to payment or re-
fixation of pay or pension, relief may be granted in spite of delay as it does not affect the rights of third parties. But if the claim involved issues relating to seniority or promotion etc., affecting others, delay would render the claim stale and doctrine of laches/limitation will be applied. Insofar as the consequential relief of recovery of arrears for a past period is concerned, the principles relating to recurring/successive wrongs will apply. As a consequence, the High Courts will restrict the consequential S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI16:46:12
-12'00' 87 OA No.265/2024/CAT/BANGALORE BENCH relief relating to arrears normally to a period of three years prior to the date of filing of the writ petition.
8. In this case, the delay of sixteen years would affect the consequential claim for arrears. The High Court was not justified in directing payment of arrears relating to sixteen years, and that too with interest. It ought to have restricted the relief relating to arrears to only three years before the date of writ petition, or from the date of demand to date of writ petition, whichever was lesser. It ought not to have granted interest on arrears in such circumstances."
10. In the case of Yogendra Shrivastava supra, the Hon'ble Apex Court considering the entitlement of NPA at 25% of pay of the Madhya Pradesh Employees State Insurance Service (Gazetted) Recruitment Rules, 1981, held insofar as arrears, the employees are entitled to recover the difference in NPA only in regard to the salary which accrued due during the three years prior to the date of filing of the original applications before the Tribunal and not from the date of their appointments, further observing that if the State of Madhya Pradesh and others - appellants therein, in pursuance of the orders of the Tribunal/High Court, had paid the difference of NPA, for any period S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 16:46:12
-12'00' 88 OA No.265/2024/CAT/BANGALORE BENCH beyond the years before the date of the respective original applications, they will be at liberty to recover the same from the respective respondents in 24 monthly instalments.
11. In Asger Ibrahim Amin supra, while considering the question whether the appellant therein, Asger Ibrahim Amin is entitled to claim pension even though he resigned from service on his own volition and, if so, whether his claim on this count had become barred by limitation and laches, held that "considering the huge delay, not explained by proper reasons, on the part of the Appellant in approaching the Court, we limit the benefits of arrears of pension payable to the Appellant to three years preceding the date of the petition filed before the High Court".
12. The Hon'ble Apex Court while deciding the effective date of implementing the order passed by the Hon'ble Apex Court in Union of India and Another vs. M.Siddaraj vide final order dated 20.02.2025 in Miscellaneous Application Diary No.2400/2024 in Civil appeal No.3933/2023, modifying the interim order dated 06.09.2024 declared as under:
S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 16:46:12
-12'00' 89 OA No.265/2024/CAT/BANGALORE BENCH "We are inclined to dispose of the present miscellaneous applications directing that Clauses (a), (b) and (c) of the order dated 06.09.2024 will be treated as final directions. We are, however, of the opinion that Clause (d) of the order dated 06.09.2024 requires modification which shall now read as under:
"(d) In case any retired employee filed an application for intervention/impleadment/writ petition/original application before the Central Administrative Tribunal/High Courts/this Court, the enhanced pension by including one increment will be payable for the period of three years prior to the month in which the application for intervention/ impleadment/ writ petition/ original application was filed."
Further, clause (d) will not apply to the retired government employee who filed a writ petition/original application or an application for intervention before the Central Administrative Tribunal/High Courts/this Court after the judgment in "Union of India & Anr. v. M. Siddaraj", as in such cases, clause (a) will apply.
Recording the aforesaid, the miscellaneous applications are disposed of.
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We, further, clarify that in case any excess payment has already been made, including arrears, such amount paid will not be recovered."
13. In State of Uttar Pradesh and others vs. Arvind Kumar Srivastava & others reported in (2015) 1 SCC 347 - Civil Appeal No.9849/2014 (DD:17.10.2014), the Hon'ble Apex Court has observed thus:
"22.2. However, this principle is subject to well recognized exceptions in the form of laches and delays as well as acquiescence. Those persons who did not challenge the wrongful action in their cases and acquiesced into the same and woke up after long delay only because of the reason that their counterparts who had approached the Court earlier in time succeeded in their efforts, then such employees cannot claim that the benefit of the judgment rendered in the case of similarly situated persons be extended to them. They would be treated as fence-sitters and laches and delays, and/or the acquiescence, would be a valid ground to dismiss their claim.
22.3. However, this exception may not apply in those cases where the judgment pronounced by the Court was judgment in rem with intention to give benefit to all similarly situated S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 16:46:12
-12'00' 91 OA No.265/2024/CAT/BANGALORE BENCH persons, whether they approached the Court or not. With such a pronouncement the obligation is cast upon the authorities to itself extend the benefit thereof to all similarly situated person. Such a situation can occur when the subject matter of the decision touches upon the policy matters, like scheme of regularisation and the like (see K.C. Sharma & Ors. v. Union of India (supra). On the other hand, if the judgment of the Court was in personam holding that benefit of the said judgment shall accrue to the parties before the Court and such an intention is stated expressly in the judgment or it can be impliedly found out from the tenor and language of the judgment, those who want to get the benefit of the said judgment extended to them shall have to satisfy that their petition does not suffer from either laches and delays or acquiescence."
14. In the light of the aforesaid judgements, the question of delay and laches in preferring the original application(s) before this Tribunal, is examined.
15. CONCLUSION It is ex-facie apparent that the applicants subsequent to the issue of Office Memorandum dated 21.04.2004 (Annexure A2) which gives effect to the revised pay scales immediately from the date of the S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 16:46:12
-12'00' 92 OA No.265/2024/CAT/BANGALORE BENCH said order i.e., 21.04.2004, have not made any sincere efforts to challenge the said order at the earliest point of time. They were sleeping over the matter and raised suddenly from the slumber in the year 2024 after 20 years, only for the reason that some of the similarly situated persons who approached the judicial forums earlier, in time, succeeded in their efforts. As such, they were to be treated as fence sitters. Thus, we are of the considered view that contextually, the main relief may be granted in terms of the judicial orders passed by various Benches of this Tribunal and confirmed by the Higher Courts, inasmuch as extending the benefit of higher pay scale as granted in the OM dated 21.04.2004, notionally with effect from 01.01.1996 and actually from 21.04.2004, condoning the delay as it does not affect the rights of the third parties. However, insofar as the consequential relief of recovery of arrears for the past period is concerned, the principles relating to recurring/successive wrongs will apply as per the settled legal principles enunciated in Tarsem Singh, supra. The delay of 20 years would affect the consequential claim for arrears. Considering the huge delay not explained by proper reasons in approaching the Tribunal by the S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 16:46:12
-12'00' 93 OA No.265/2024/CAT/BANGALORE BENCH applicants, in our opinion, the consequential relief relating to arrears could be restricted to a period of three years prior to the date of filing of the application in the interest of justice and equity. Hence the following:
ORDER
1) The letter Reference F.No.A-26017/65/2003-Ad.IIA dated 25.07.2023 (Annexure A1) as communicated by the competent authorities, is set aside. The respondents are directed to extend the benefit of upgraded pay scales to the applicants granted vide OM dated 21.04.2004 (Annexure A2) notionally with effect from 01.01.1996.
2) The OM dated 21.04.2004 (Annexure A2) issued by the Respondent No.2 insofar as it relates to the effective date of application, is modified. The applicants are entitled to the benefits flowing from OM dated 21.04.2004 (Annexure A2) notionally with effect from 01.01.1996 and actually from 21.04.2004.
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3) The applicants are entitled to the consequential benefit of arrears thereof, to only three years before the date of filing of the original application (08.04.2024), before this Tribunal.
4) OA stands disposed of, in terms of above. All the pending MA(s), if any, stand disposed of. No order as to costs.
sd/- sd/-
(DR.SANJIV KUMAR) (JUSTICE S.SUJATHA)
MEMBER(A) MEMBER(J)
sd.
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