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[Cites 6, Cited by 0]

Central Administrative Tribunal - Bangalore

M K Narayan vs Revenue on 20 June, 2025

                                  1             RA No.13/2025/CAT/BANGALORE BENCH




                 CENTRAL ADMINISTRATIVE TRIBUNAL
                   BANGALORE BENCH, BENGALURU

                REVIEW APPLICATION NO.170/00013/2025
                               IN
               ORIGINAL APPLICATION NO.170/00094/2024

                DATED THIS THE 20TH DAY OF JUNE, 2025

        HON'BLE MRS. JUSTICE S SUJATHA                      ...MEMBER(J)
        HON'BLE DR.SANJIV KUMAR                             ...MEMBER(A)

          1. Shri. M K Narayan
             S/o MA Krishna Kumar
             Aged about 66 years,
             Retired as Superintendent of Central Tax,
             Residing at Seven Hills Excellency,
             Flat C, GF, No. 33, 2nd Cross,
             SBM Colony, Mathikere,
             Bangalore-560054.

          2. Shri PURAN R. KASHYAP,
             S/o R.V.KASHYAP
             Aged about 56 years,
             Retired as Assistant Commissioner of Central Tax,
             Residing at #743, 6ΤΗ ΜΑΙΝ,
             20TH CROSS, 5TH BLOCK, HMT LAYOUT,
             VIDYARANYAPURA, BENGALURU - 560097.

          3. Shri. Ashok kumar S Pattar,
             S/o Sidramappa Pattar,
             Aged about 61 years,
             Retired as Assistant Commissioner of Central Tax,
             Residing at #304 DS MAX Splash Apartments,




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            3rd Cross 3rd Main Mathikere,
            Bangalore 560054.

          4. Shri. V. Ashok Kumar
             S/o V. Koragappa
             Aged about 63 years,
             Retired as Superintendent of Central Tax
             Residing at 2-49/3(1), Trinity, Navagiri Nagar,
             2nd Cross, Hosabettu
             Mangalore-575019.
             Mangalore.

          5. Shri. Allen Rajesh Vas.
             S/o T. Vas
             Aged about 60 years,
             Retired as Superintendent of Central Tax,
             Residing at Grace, 6th Cross,
             Kirodian Lane. 2nd Lane,
             BejaiKapikad, Mangalore
             Mangalore-575004.

          6. Shri. ARJUN BHARMA JAINKOP,
             S/o BHARMA
             Aged about 73 years,
             Retired as Superintendent of Central Tax
             Residing at "OM SHRI HARI KRUP",
             PLOT NO.1025, SCHEME KUVEMPU NAGAR,
             2ND STAGE HINDALGA BELAGAVI-591108.

          7. Shri. A SATHYANARAYANA
             S/o A SUBΒΑΝΝΑ
             Aged about 71 years,
             Retired as Superintendent of Central Tax,




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            Residing at No. 29, Navarathan Garden,
            Gubbalala Gate, Doddakalasandra (Post)
            Bangalore - 560 062.

          8. Shri. B.H.Rattihalli
             S/o Late H.G.Rattihalli
             Aged about 71 years,
             Retired as Superintendent of Central Tax,
             Residing at 321/3, Ratnasree Arcade,
             Manjunathnagar, opp:, Goutam college,
             Bangalore 560010.

          9. Shri. Babu Pulikoden,
             S/o Challakutty
             Aged about 74 years,
             Retired as Superintendent of Central Tax,
             Residing at Pranavam, 3rd Cross, B.V. Road,
             Attavara, Mangaluru - 575 002.
             Mangaluru, Karnataka.

          10.Shri. B SHOWKAT ALI,
            S/o B MOHAMMED AMIN SAB
            Aged about 71 years,
            Retired as Superintendent of Central Tax,
            Residing at Raffai #106 5th A Main,
            2nd Block Narayanappa, Bangalore North.

          11.Ms. B VIJAYA,
            D/o R BHIMARAO,
            Aged about 71 years,
            Retired as Superintendent of Central Tax,
            Residing at NO. 1/10, 13TH CROSS,
            15TH ΜΑΙΝ, PADMANABANAGAR,




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            BEHIND NU/BKF HOSPITAL,
            BANGALORE-560 070.

          12.Shri. B S CHANDRAMOHAN,
            S/o Late B V SHRIDHARAIAH,
            Aged about 71 years,
            Retired as Superintendent of Central Tax,
            Residing at Swastik, Opp Sri Cauvery Ashram ,
            Appaiah Swamy Road, Virajpet Town,
            Kodagu 571218.

          13.Shri. B.S. VISHWANATH
            S/o Late B.Suryanarayana Bhatt
            Aged about 73 years,
            Retired as Superintendent of Central Tax,
            Residing at 571, 15th Main, 10th Cross,
            Padmanabhanagar 571,
            15th Main, 10th Cross,
            Padmanabhanagar Bangalore.

          14.Shri. B.S. MANJUNATH
            S/o LATE K.SAVANTH
            Aged about 64 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at 431/9, 6ΤΗ ΜΑΙΝ, 12TH CROSS,
            SADASHIVA NAGAR, BANGALORE-560080.

          15.Shri. C KRISHNAPPA,
            S/o Chinnappa,
            Aged about 64 years,
            Retired as Superintendent of Central Tax,




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            Residing at No.3, 4th Cross, DVG Road,
            Ramakrishnappa Layout,
            Nagashettyhalli, Bangalore 560 094.

          16.Shri. Chittiappa C. P.,
            S/o C.M Poovaiah,
            Aged about 66 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at #423, 7th B main Ist Block,
            HRBR Layout Kalyan Nagar Bangalore-560043.

          17.Shri. DATTATRAYA C SHURPALI,
            S/o CHINTAMANI G SHURPALI,
            Aged about 70 years,
            Retired as Superintendent of Central Tax,
            Residing at C/o GururajShurpali, H No 55,
            2nd Stage Basavashant Nagar,
            Yalakki Shetter Colony Dharwad-580004.

          18.Shri. D.RAMESH BABU,
            S/o D.Narayana CHETTY,
            Aged about 67 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at C/O D.SURESH, 423/18,
            17TH CROSS, 22ND MAIN,
            SHYAMANNA GARDENS,
            J.P.NAGAR 5TH PHASE,
            BANGALORE - 560078..

          19.Shri. D A Ganesh
            S/o DN Annaiah
            Aged about 72 years,
            Retired as Superintendent of Central Tax,




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            Residing at 98, 12 A. Main. Gokula,
            1 stage 1 phase, Bangalore. 560054.

          20.Shri. D Bakthavathsalu,
            S/o S Doraiswamy Naidu,
            Aged about 72 years,
            Retired as Superintendent of Central Tax,
            Residing at No 24 mamundipillai street,
            Shivanchetty Garden Cantonment,
            Bangalore.

          21.Shri. D KUMARESH,
            S/o P DORAIRAJ
            Aged about 60 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at No. 426 5th Cross,
            HBR LAyout, I Stage, II Block,
             Bengaluru-560043.

          22. Smt. E. MARGARET FURTADO,
            D/o LATE J. B. FERNANDES,
             Aged about 65 years,
            Retired as Superintendent of Central Tax,
            Residing at 1-70, PRABHU SADAN,
            BAREBAIL. BEJAI POST,
            MANGALORE MANGALORE -575004.

          23.Shri. E RAJENDRA PRASAD
            S/o EURCHAPPAN,
             Aged about 72 years,
            Retired as Superintendent of Central Tax,
             Residing at NO.7, 4TH BLOCK,




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            18TH CROSS, PEENYA POST,
            BANGALORE-560 058.

          24.Shri. G SHANTHARAM
            S/o G DAMODAR ACHAR
            Aged about 66 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at F 208, ASHISH JK APARTMENT,
            THUBARAHALLI EXTENDED ROAD,
            THUBARAHALLI, BANGALORE - 560066.

          25.Shri. G. Eshanna
            S/o Guthyappa
            Aged about 65 years,
            Retired as Superintendent of Central Tax,
            Residing at No. 1, Nandanavana Layout,
            Vidyaranyapura,, Bengaluru 560097,
            KARNATAKA.

          26. Shri. G K Chandrashekara,
            S/o Late. Shri Ganapathiyappa,
            Aged about 65 years,
            Retired as Superintendent of Central Tax,
            Residing at 382, Kuteera Comforts,
            10th Cross, 7th Main, Balaji Layout,
            Vajarahalli Bengaluru 560109.

          27.Shri. Giridhar Kumar
            S/o K.M.Kumar
            Aged about 57 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at 2-84A, SristiBaikady Village,
            PO Brahmavar Udupi Dist. Karnataka-576213.




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          28. Shri. Gurudasan
            S/o R.C.Kurup
            Aged about 67 years,
            Retired as Superintendent of Central Tax,
            Residing at #27, Nakshatra Layout,
            Behind IVY Park Carmelaram PO,
            Sarjapur Road Bengaluru-560035.

          29.Shri. GOPAL SUBRAY SHANBHAG,
            S/o S K SHANBHAG,
            Aged about 53 years,
            Retired as Superintendent of Central Tax,
            Residing at 966, G-2, AKSHAYA ROYALE,
            14TH CROSS, BSK 2ND STAGE,
            BENGALURU-560 070.
          30.Shri. Sadashivan G S,
            S/o Shankaran GR
            Aged about 71 years,
            Retired as Superintendent of Central Tax,
            Residing at #130, 1st A cross,
            Central Excise layout, Bhoopasandr,
             Bangalore 560094.

          31.Shri. H N Kulkarni
            S/o Narayanarao Kulkarni
            Aged about 68 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at No 342, "Shri DurgaSadana",
            4th Cross Visveswaraiah Layout,
            6th Block Near KLE Law College,
             Bangalore 560091.




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          32. Shri. HN VARADARAJA IYENGAR,
            S/o A S NARASIMHACHAR
            Aged about 72 years,
            Retired as Superintendent of Central Tax,
            Residing at 74, 8th Main Road,
            Avalahalli BDA Layout,
             Banashankari 3rd Stage, Bengaluru 560085.

          33.Shri. H D NEELAKANTARAYA,
             S/o H.N. DHANDAIAH,
            Aged about 64 years,
             Retired as Assistant Commissioner of Central Tax,
             Residing at C1-403 WHITE HOUSE APT.,
             RT NAGAR BNAGALORE 560032,
            Cl 403 white house apt. R.T.Nagar,
             BANGALORE.

          34.Shri. J RAMAMURTHY,
            S/o JAYARAMAN
            Aged about 76 years,
            Retired as Superintendent of Central Tax,
            Residing at 17, 4TH CROSS,
            JAIBHARATH NAGAR,
            BANGALORE-560 033.

          35.Shri. JAYANT D.KULKARNI,
            S/o DIGAMBAR A.KULKARNI
            Aged about 65 years,
            Retired as Superintendent of Central Tax,
             Residing at #302, SAINIVAS APARTMENT,
            NANDANAVANAM LAYOUT,
            VIDYARANYAPURA
            BENGALURU PIN 560097.




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          36.Shri. Dhasan.J,
            S/o Jayaraman
            Aged about 64 years,
            Retired as Superintendent of Central Tax,
            Residing at 18, 11th Cross,
            Muninanjappa Layout Ramamurthy Nagar,
            Bengaluru - 560016.

          37. Shri. J. Ananda Padmanabhan,
            S/o E. Jaganathan,
            Aged about 71 years,
            Retired as Superintendent of Central Tax,
            Residing at No 20, 9th Main,
            Srinivas Reddy Layout,
            Ramamurthy Nagar, Bangalore-560016.

          38.Shri. JS RAMACHANDRA,
            S/o G.C SHIVARAMA SHARMA,
            Aged about 60 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at 1448, SOUTH END A ROAD,
            9TH BLOCK, JAYANAGAR,
            BANGALORE-560069.

          39.Shri. Jayaraman S.,
             S/o Swaminatha Sastry,
             Aged about 66 years,
             Retired as Superintendent of Central Tax,
            Residing at B-301, Vijetha Gardenia,
             Hosapalya Main Road, BENGALURU 560068.

          40.Ms. Javeria Naseer,
             D/o Naseer Ahmed Khan,




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            Aged about 51 years,
            Retired as Superintendent of Central Tax,
            Residing at No.21, 2nd cross,
            Anjinappa Block Krishnamma Garden,
            Benson Town PO Bangalore 560046.

          41.Shri. K N Vasudeva Murthy,
            S/o Late. K Narayanachar,
            Aged about 61 years,
            Retired as Superintendent of Central Tax,
            Residing at 187 Sanjeevini 7th C cross,
            Balaji Layout, Vajarahallikanakapura Road,
            Bbangalore-560109.

          42.Shri. KESHAVA MURTHY M C.,
             S/o CHANNAKESHAVAIAH M C,
            Aged about 63 years,
            Retired as Superintendent of Central Tax,
            Residing at 1299, I Floor, 25th C Cross,
            24th Main, HSR Layout Sector 2,
            BENGALURU 560102.

          43.Shri. Venkatesh Murthy K.S,
            S/o K Shankaraiah,
            Aged about 65 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at 4-466B, Ananya house,
            Navagraha Colony Alevoor Road,
            Manipal - 576104 Manipal, Udupi District.

          44.Shri. K.PANDURANGAN,
            S/o M.Kuppuswamy,
            Aged about 73 years,




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            Retired as Superintendent of Central Tax,
            Residing at No.109, Ist Cross,
            ShakthiNilaya, Central Excise Layout,
            Bhoopasandra, RMV 2nd Stage,
            Bengaluru-560094.

          45.Shri. K S SRINIVASAN
            S/o K SESHASAYAN
            Aged about 72 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at # 62, 12th C Main, 6th Block,
            Rajajinagar Bangalore-560010.

          46.Shri. SUNDAR RAMAN K,
            S/o G KUMARASWAMY,
            Aged about 71 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at 402 A 4th B Cross,
            OMBR LAYOUT BANASWADI,
             BANGALORE 560 043.

          47. Shri.K G SHAMASUNDARAN,
             S/o GANAPATI,
            Aged about 62 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at No 102, SILVERLINE APARTMENT,
            9th CROSS SADASHIVA NAGAR,
            BELAGAVI.

          48 Smt. K. Varalakshmi
            D/o R. Krishnan
            Aged about 72 years,
             Retired as Superintendent of Central Tax,




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            Residing at Flat C4, 3rd floor,
            Surya Nest Apis #57, 15th cross,
            Malleswaram Bengaluru 560003.

          49.Shri. KeshavaPai,
            S/o K. Ranganatha Pai
            Aged about 62 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at No. 17, "Mahamaya",
             3rd Cross, Vinayak Nagar,
             Hebbal, Bengaluru-560024.

          50.Shri. K SUDARSHAN,
            S/o M Krishnaswamy
            Aged about 68 years,
            Retired as Superintendent of Central Tax,
            Residing at Shrinidhi, 83, 17th cross,
            8th main Muthyalanagar,Bangalore.

          51.Smt. Lakshmi K R,
            D/o KR Ranganna
            Aged about 63 years,
            Retired as Superintendent of Central Tax,
             Residing at No. 151, 16 TH BLOCK,
            IST PHASE, LIC APARTMENTS,
            JEEVAN MITHRA COLONY, Ist phase,
            JP NAGAR, Bangalore 560078.

          52.Shri. MAHESH DESHPANDE,
            S/o Dattatraya Deshpande
            Aged about 64 years,
            Retired as Superintendent of Central Tax,
            Residing at #002, Amaravathi Apartment,




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            No.12/08, 13th Main Road,
            Central Excise Layout, Vijayanagar,
            BENGALURU-560040.

          53.Shri. M Yogendra,
             S/o P Madappa,
             Aged about 61 years,
            Retired as Superintendent of Central Tax,
            Residing at No103, Vani VilasLay Out,
            Water Tank Road, Vijayanagar 2nd Stage,
             Mysore 570017.

          54.Shri. M G KUMBHAR,
            S/o GURUPAD
            Aged about 69 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at H No 32/1, 5th GALLI,
            SHIVAJI NAGAR, BELAGAVI H,
             No 32/1, 5th GALLI, SHIVAJI NAGAR,
             BELAGAVI .

          55.Shri. M H Srikantaiah
            S/o MS Hiriyannaiah
            Aged about 72 years,
            Retired as Superintendent of Central Tax,
            Residing at # 2454, 16th Main Road,
             Kumaraswamy Lay Out II Stage,
             Bangalore 560 078.

          56.Shri. M.K. Narasimhalu,
            S/o Late M. Kalidas,
            Aged about 70 years,
             Retired as Superintendent of Central Tax,




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            Residing at No. 34/105, 5th Main,
            HVR Layout, Prashanth Nagar,
            Vijayanagar North, Bangalore - 560079.

          57.Smt. Malleswari Rao,
            D/o Subba Rao,
            Aged about 54 years,
            Retired as Superintendent of Central Tax,
             Residing at #415, 14th B cross,
            Pai Layout Dooravani Nagar PO,
            Bengaluru 560016.

          58.Shri. M.R Ingale,
            S/o Ramachandra Ingale,
            Aged about 71 years,
             Retired as Assistant Commissioner of Central Tax,
             Residing at Plot No.231, Bendre Nagar,
             Kelgeri Road, Dharwad.

          59.Shri. M YESHWANTHA NATH,
            S/o M YELLOJI RAO
             Aged about,75 years,
            Retired as Superintendent of Central Tax,
             Residing at No 31, Munishamappa layout,
            Kashinagar, Amruthahalli, Bangalore-92.

          60.Shri. N ESHWARA,
            S/o Late NANJUNDAPPA,
            Aged about 66 years,
             Retired as Superintendent of Central Tax,
            Residing at SRI RAGHAVENDRA NILAYA,
            NO.7, 2nd Cross, KANAKADASA LAY OUT, LINGARAJAPURA
            BENGALURU. 560084.




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          61.Shri. RAGHURAMAN NAGARAJAN,
             S/o RANGARAO NAGARAJAN,
            Aged about 56 years,
            Retired as Superintendent of Central Tax,
             Residing at A2354 Janapriya Lakeview Apartments,
             Phase 2, KODICHIKKANAHALLI, Bangalore.

          62,Shri. N. P. DAYANANDA,
            S/o Late N. B. Ponnappa,
            Aged about 55 years,
            Retired as Superintendent of Central Tax,
             Residing at No. 12A46/1, 15th Main,
            Muneshwara Block, Bangalore-560026.

          63,Shri. N. R. Rudresh,
            S/o N. R. Revanna,
            Aged about 64 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at 35 Seetha Circle Bank Colony,
             BSK 1st Stage Bengaluru 560050.

          64.Shri. N.VISWANATHAN.
            S/o T.S.NAGASUNDARAM,
            Aged about 65 years,
            Retired as Superintendent of Central Tax,
             Residing at #88,4th CROSS 1ST STAGE,
            AREKERE MICO LAYOUT,
            BANNERGATTA ROAD.
            BANGALORE 560076.

          65.Shri. N.K.VENKATESH,
            S/o N.V.KRISHNADEVARAIAH,




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            Aged about 72 years,
            Retired as Superintendent of Central Tax,
            Residing at NO 14, "SRIMATHAA",
            2nd 'A' Cross, Ist Main Road,
            Srinidhi Layout, Konanakunte,
            Bengaluru-560062.

          66.Shri. O.Suresh,
            S/o Late R.Obalappa
            Aged about 65 years,
            Retired as Superintendent of Central Tax,
            Residing at No. 68, 5th Cross,
            CIL Layout, Cholanagar, RT Nagar Post,
             Bengaluru 560032.

          67.Shri. P. Vamanachar,
            S/o P.Govindachar
            Aged about 64 years,
            Retired as Superintendent of Central Tax,
            Residing at Plot No. 111, AMBA NIWAS,
            Vinayak Nagar, Hindalga Road,
            Behind Ganadish hall, Belagavi,
            Karnataka.

          68.Shri. PARIMAL KUMAR MITRA,
            S/o Late Satish Chandra Mitra,
            Aged about 67 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at S-6, Landmark Apartments,
            177 Canara Bank Colony, Nagarabhavi Main Road,
            Bangalore-560 072.




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          69.Shri. Rajashekar S. Patil,
            S/o Shivannagowda. F. Patil,
            Aged about 62 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at No, 18, "Chandana",
             Daneshwari Nagar 1st Phase,
            Opp: Siddappajjja Temple,
             Police Qtrs Road, Hubballi-580031.

          70.Shri. R BHASKARAN,
            S/o VP RATΗΝΑΜ,
            Aged about 70 years,
            Retired as Joint Commissioner of Central tax,
            Residing at 403, 5TH A MAIN,
            HRBR LAYOUT, BLOCK-2,
             KALYANNAGAR, BANSWADI POST,
            BENGALURU-560 043.

          71.Shri. R NARASIMHAN,
            S/o TS RAGHAVAN,
            Aged about 70 years,
            Retired as Superintendent of Central Tax,
             Residing at #93, I st main Road,
            Singapura Paradise layout,
            Varadarajanagar, Vidyaranyapura post,
            Bangalore 560097.

          72.Shri. RAFEEQ AHMED,
            S/o FATHRU MINYA
            Aged about 68 years,
            Retired as Superintendent of Central Tax,
             Residing at 3-1-125 opp Masjid PansalTaleem,
            Bidar.




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          73.Shri. RAMAPPA GUNNAL,
            S/o NAGAPPA GUNNAL,
            Aged about 66 years,
             Retired as Assistant Commissioner of Central Tax,
             Residing at H.11, OmsaiSadan,
            Sri Arcade Layout, 4th Block,
            DoddabommasandraVidyaranyapur,
            Bangalore-560097.

          74.Shri. R. Venkataramana Reddy,
            S/o Narayana Reddy,
            Aged about 67 years,
            Retired as Superintendent of Central Tax,
             Residing at No.21 33 Main, BTM II stage,
            Bangalore 560 068.

          75.Shri. Ramesh N Shejekar,
            S/o Neelakanth,
             Aged about 69 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at No.944,3rd Cross, 4th Main,
            D Block, 2nd Stage, Rajajinagar, Bengaluru.

          76.Smt. Rani G Joseph,
             D/o C.P. George,
             Aged about 53 years,
             Retired as Superintendent of Central Tax,
            Residing at 475 B Block AECS Layout,
             Bangalore 560037.

          77.Shri. RAVINDRA H C.,
             S/o Late Channabasaviah H A.,
            Aged about 64 years,




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            Retired as Superintendent of Central Tax
            Residing at 19, AARVI, 3rd Main, 14th Cross,
            Health Layout 2nd Stage,
            Annapoorneshwarinagar, Bangalore 560091.

          78.Shri. Gururaja S.,
            S/o Srinivasa Rao,
            Aged about 67 years,
            Retired as Superintendent of Central Tax,
            Residing at 146/2, Surveyor Street,
            2nd cross, Basavanagudi, Bengaluru -560004.

          79.Shri. Shibu John,
             S/o Late J.John,
            Aged about 56 years,
            Retired as Superintendent of Central Tax,
             Residing at #9, 5th cross, 2nd Main,
            Chamundeshwari layout,
            Vidyaranyapura, Bangalore -97.

          80.Shri. Shrishail S Shimbi,
             S/o Shankarappa M Shimbi,
             Aged about 69 years,
            Retired as Superintendent of Central Tax,
            Residing at No 68 2nd Cross Patil layout,
            Lingarajanagar, Hubballi 580031.

          81.Shri. Shidramappa Jummappa. Doddamani,
            S/o Jummappa. Doddamani,
            Aged about 64 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at Plot No 71 Mahabaleshwarnagar,
            Double Road Belagaum 591108.




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            82.Shri. SHAIK KALIMULLA,
            S/o SHAIK AHMED,
            Aged about 66 years,
            Retired as Superintendent of Central Tax,
            Residing at # 22/1 "Q" no 4th Street 2nd cross,
            Thimmaiah Road, Bharati Nagar,
            Bangalore 560001.

          83.Shri. S. ABDUL RAZAK,
            S/o S A KHADER SAB,
            Aged about 71 years,
            Retired as Superintendent of Central Tax,

            Residing at PLOT MO 46 WARD NO 28,
            EX SERVICEMEN COLONY, COWL BAZAR,
            BELLARY-583102.

          84.Shri. S. V. EKAMBARAM,
            S/o S V VENKATASUBRAMANIAN,
            Aged about 72 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at GF10, Ground Floor,
            Vallabh Jagannath SKN Apartment,
            Near GubbalalaGovt School,
            Bangalore-560061.

          85. Shri. S. RAMACHANDRA,
            S/o Manohara Rao,
            Aged about 65 years,
            Retired as Superintendent of Central Tax,
            Residing at No. 3944, 12th Main Road,
             2nd Stage,Kumaraswamy Layout,
            Bangalore-560078.




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          86.Shri S MUGUNTHAN,
             So K SIVASANKARAN,
             Aged about 53 years,
            Retired as Superintendent of Central Tax,
            Residing at NO.5, CRP ENCLAVE,
            NEAR ROCHE ENCLAVE HORAMAVU,
            BENGALURU-560 043.

          87.Shri. Sridhar Harihar,
            S/o K.V.Harihar.
             Aged about 58 years,
             Retired as Superintendent of Central Tax,
             Residing at J-207, Grihalakshmi Apartments,
            S.M.Road, Jalahalli West,
            Bangalore-560015.

          88.Shri. S SHYAM SUNDAR RAO,
            S/o S SESHAGIRI RAO,
            Aged about 67 years,
            Retired as Superintendent of Central Tax,
             Residing at # No.167, 8th Street, Bank Avenue,
            Kalyananagar PO, Banasawadi,
            BANGALORE - 560 043.

          89.Shri. Satyajit F Nelliat,
            S/o Shri E.V.Nelliat (Late)
            Aged about 60 years,
            Retired as Superintendent of Central Tax,
            Residing at Anugraha,
            Chilimbi 3rd Cross Ashok Nagar,
            Mangalore-575 006.




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          90.Shri. Siddhanti alias Anant Krishnarao Hodlur,
            S/o Krishnarao Hodlur,
            Aged about 75 years,
            Retired as Superintendent of Central Tax,
            Residing at 28, LGCL Bamboo Forest.
             Rayasandra Bangalore.

          91.Shri. Sitaram Narayan Kanekar,
            S/o Narayan Kanekar,
            Aged about 72 years,
            Retired as Superintendent of Central Tax,
            Residing at Plot no. 114/A, Kalpavriksha,
            Parijat marg. Vinayak Nagar Belgavi-591108.

          92.Smt. Shobha P Deshpande,
            D/o Ramachandra Hanumasagar,
            Aged about 61 years,
            Retired as Inspector of Central Tax,
             Residing at 184, Block 6,
            Valmark CityvilleTejaswini Nagar,
             Phase 1, Off Bannaerghatta Road.
             Bengaluru.

          93.Shri. SUBRAMANYA K.,
            S/o K. Thimmappa,
            Aged about 60 years,
            Retired as Superintendent of Central Tax,
            Residing at D.No.15-17-893/5(7), 'Greeshma',
            Shivabagh, 2nd Cross Road, Kadri,
             Mangaluru-575002.

          94.Smt. SUMANA ROY,
             D/o KSHITI BHUSHON ROY,




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            Aged about 57 years,
            Retired as Superintendent of Central Tax,
            Residing at 710, BLOCK 3,
            SKYLINE CITY APARTMENTS,
            NAGARBHAVI, BENGALURU-560072.

          95. Shri. T. Kumar,
            S/o R.V. Thulasibabu,
            Aged about 61 years,
            Retired as Superintendent of Central Tax,
            Residing at 14, Bank colony, 1st cross,
            Kanakavinayaka Temple Street,
            Shanthi Layout, Ramamurthy Nagar,
            Bangalore-560 016.

          96.Smt. Tejaswini S.R,
            D/o S.Ramachandraiah,
            Aged about 60 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at No. 837, 6th cross, Ist A Main,
            III Block, III Phase, III Stage, BSK,
             Bangalore 560085.

          97 Shri.U.B Chandrashekara,
            S/o B Basavegowda,
             Aged about 67 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at D No 4124/A-27,14th Cross,
            2nd Main Siddaveerappa Layout,
             Davangere-577004.

          98.Shri. V D Dhirendr Sudev,
            S/o Late V G Devaraj,




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            Aged about 61 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at "Om Sudevs"No. 95,
            12th main, 6th cross, Coffee Board Layout,
            Hebbal Kempapura, Bangalore-560024.

          99.Shri. V.R.Sridharan,
            S/o (Late) V.D.Rangaramanujam,
            Aged about 55 years,
             Retired as Superintendent of Central Tax,
            Residing at No.45,5th Main,
            T.C.Palya Main Rd, Hoysalanagar,
             Bangalore.

          100.Shri. Vannala Purushotham,
            S/o Late V.Chidanandappa,
            Aged about 63 years,
            Retired as Superintendent of Central Tax,
            Residing at No. 186. Ward No.18A,
            Nehru Colony, Ballari-583101.

          101. Shri. V RAMESH,
            S/o N VIJAYARAGHAVAN,
            Aged about 57 years,
            Retired as Superintendent of Central Tax,
            Residing at D 312, Gopalan Millennium Habitat,
             Kundalahalli Gate,
            BENGALURU 560037.

          102. Shri. Sundaravadanam V.S.,
             S/o V M Shanmugham,
            Aged about 60 years,
             Retired as Inspector of Central Tax,




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            Residing at No. 16. Sangam Road,
            Sisan Chetty Gardens,
            Near RBANM's Ground,
            Bangalore-560042.

          103.Shri. Parameshwara V.G.,
             S/o VT Govindappa,
             Aged about 76 years,
            Retired as Superintendent of Central Tax,
            Residing at Club Road Garagandur village and post,
             Somwarapet Taulk, Kodagu- 571251.

          104.Shri. V Ramadas,
            S/o S H Venkat Rao,
            Aged about 72 years,
            Retired as Superintendent of Central Tax,
            Residing at No 56,3rd Cross,
            Kenchappa layout, Vinobanagar 2nd stage,
            Shivamogga-577204.

          105.Smt. Vidya Jayapathi,
            D/o R Venkatachar,
            Aged about 71 years,
            Retired as Superintendent of Central Tax,
             Residing at No. 49, The Cocoon, 16th cross,
            6th main Malleshwaram, Bengaluru - 560055.

          106.Shri. Y Ramakrishna,
            S/o Y Narayana Shetty ,
            Aged about 73 years,
            Retired as Superintendent of Central Tax




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            Residing at 110 Santaclara, 3rd cross,
            18th main, Jayanagar 4th T block,
            Bangalore.

          107.Smt. JayashreeAnandan,
            D/o V. Srinivasan,
            Aged about 64 years,
            Retired as Superintendent of Central Tax,
            Residing at No. 51,9D Cross, SBI Colony,
            J.P.Negar 1 Phase, Bangalore 560078.

          108.Smt.J.Doreta,
            D/o K.L Joseph,
             Aged about 65 years,
            Retired as Superintendent of Central Tax,
            Residing at No. 76,10th cross, 1st Main,
            Jagadish Nagar, New Thippasandra P.O.
            Bengaluru 560 075.

          109.Shri. K DEVEAPPA GOWDA,
            S/o K DHARMANNA GOWDA,
            Aged about 72 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at NO.78, 1ST MAIN, 4TH CROSS,
            CENTRAL EXCISE LAYOUT, RMV 2ND STAGE,
            BHOOPASANDRA BANGALORE - 560 090.

          110.Shri. TS RANGANATHA,
             S/o TR SURYANARAYANAPPA,
             Aged about 67 years,
            Retired as Superintendent of Central Tax,
             Residing at #361, 4 ΤΗ ΜΑΙΝ,
            7TH CROSS RHCS LAYOUT 2 ND STAGE,




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            A BLOCK, SRIGANDADAKAVALU,
            BANGALORE 560091.

          111. Shri. M.V. SRIDHAR,
             S/o M.R. VAIDYANATHAN,
             Aged about 59 years,
            Retired as Superintendent of Central Tax,
             Residing at 729/C, IIND MAIN, A BLOCK,
            VINAYAKANAGAR, KONENA AGRAHARA,
             HAL POST, BANGALORE 560017.

          112.Shri. John Simon,
            S/o Jose Simon,
             Aged about 67 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at No. 1456, 2nd Cross, Chinnappa Layout
            Kammanashalli, Jalvayu Main road,
            Kammanahalli, Bangalore 560084.

          113.Shri. M.S. Ramanathaiah Setty ,
             S/o M Munisubbaiah,
            Aged about 72 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at 4065, 5th cross,
            19 A Main HAL 2nd stage, Indiranagar,
             Bangalore 560 008.

          114.Shri. R. MANJUNATH RAMESH,
            S/o R RAMACHANDRAN,
             Aged about 61 years,
            Retired as Assistant Commissioner of Central Tax,




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            Residing at # No.201, 3rd Cross,
            Cambridge Layout, Halasuru,
            Bengaluru - 560 008.

          115.Shri. V. RAJASHEKAR,
             S/o LATE TS VISHWANATH,
             Aged about 65 years.
            Retired as Assistant Commissioner of Central Tax,
             Residing at NO.44, 2ND MAIN VYALIKAVAL,
             BANGALORE-560 003.

          116.Shri. G. RAVINTHIRAN,
             S/o GOPALSAMY,
             Aged about 64 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at FLAT NO. 001,
            CDR IXORA APARTMENTS,
            14TH ΜΑΓ ROAD NRI LAYOUT,
            T.C.PALYA, BENGALURU-560043.

          117.Smt. TRUPTI M. DIXIT D/o RAM. S. ADAVI,
             Aged about 60 years,
            Retired as Superintendent of Central Tax,
             Residing at NO. 411 3RD FLOOR,
             SARAVANA ESPLANADE,
             YESHWANTHPUR, BENGALURU 560022.

          118. Shri R. Karunamoorthy,
            S/o K. Raghulan,
            Aged about 68 years,
            Retired as Superintendent of Central Tax,
            Residing at #34 7th Cross, PR Layout,
             Murugeshpalya, Bangalore.




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          119.Shri Kiran Gaikwad R.,
             S/o Ramarao Gaikwad,
            Aged about 60 years,
            Retired as Superintendent of Central Tax,
            Residing at B-414, Unique Concord Apts,
             LGH Main Road, Tatanagar, Bengaluru.

          120.Smt. L. Swarnakala Pillai,
             D/o A Lakshmanan,
            Aged about 62 years,
            Retired as Superintendent of Central Tax,
             Residing at 75, 1st Floor, Saraswathinagar,
            Vijayanagar, Bengaluru.

          121.Shri. NARAYAN GANAPA SHASTRI,
             S/o GANAPA SHASTRI,
            Aged about 74 years,
            Retired as Superintendent of Central Tax,
             Residing at No. 90, "BELAKU" 3rd Cross,
            Central Excise Layout,
            Bhoopasandra, BANGALORE.

          122.Shri. K. Jayaprakash,
            S/o M. Krishnappa,
            Aged about 62 years,
            Retired as Superintendent of Central Tax,
            Residing at No. 296, 5th Main Road,
            1st Cross, Banashankari 5th Stage,
             Dr. Vishnuvardhan Road,
            Behind Mantri Alpine Appartments,
            Uttarahalli, Bangalore 560061.




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          123.Shri. N.Murali,
            S/o N.S.Nanjunda sastry,
            Aged about 72 years,
            Retired as Superintendent of Central Tax,
            Residing at No.217, 5th cross,
            Flat no.P2, Sai Madhuraswarnima,
            Venkatadri Layout Panduranganagar,
            Bangalore 560076.

          124.Shri. M.A. Raghuraman,
             S/o Late M.S. Ananthachar,
             Aged about 65 years,
            Retired as Superintendent of Central Tax,
             Residing at No. 13/A, 3rd cross,
            Venkatagiriyappa Layout, V Block,
             Doddabommasandra,
            Bangalore-560097.

          125.Shri.V. Somashekar,
            S/o Late R.M. Vancheswara lyer,
            Aged about 67 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at 490, 1st floor 10th cross,
            Sadashivangar Bangalore.

          126.Shri. N.C.Ashok,
            S/o M.A.Nepomucene,
            Aged about 60 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at No.6, 4th Main Road,
             Ganganagar Extension, Bangalore-560032.




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          127.Shri. SANTOSH M HERVATTE,
            S/o MOHAN D HERVATTE,
            Aged about 64 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at Flat No. 3B, PRADHAN APARTMENT,
             16, 18TH CROSS, MALLESHWARAM,
            BENGALURU - 560 055.

          128.Shri.N MANIVANNAN,
            S/o K C Natesan,
            Aged about 65 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at 2EC-102 OMBR layout,
            Chickabanaswadi,Bengaluru-560043.

          129.Shri. Pandurang Y Warke,
            S/oYallappaWarke,
            Aged about 69 years,
            Retired as Assistant Cominissioner of Central Tax,
            Residing at #174, 3rd Cross,
            Central Excise Layout Bhoopasandra,
            Bangalore 560094.

          130.Shri. S V Pandu Rao,
             S/o Venkat Rao,
            Aged about 71 years,
            Retired as Superintendent of Central Tax,
            Residing at #546,3rd Main,
            4th 'C' cross, M.M layout,
            Kavalbyrasandra, Bengaluru -560032.




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          131.Shri. BYRAPPA,
            S/o L K SIDDAPPA,
            Aged about 70 years,
             Retired as Superintendent of Central Tax,
             Residing at No. 129, 7th Main, 6th Phase,
            1st Stage, Shree MahaganapathiNagara,
            Rajajinagara, Bangalore 560 010.

          132.Shri. Narayana Wagle,
            S/o Subbanna Nayak
            Aged about 64 years,
            Retired as Superintendent of Central Tax,
            Residing at SF-6, Vallabha Jagannath SKN,
            Gibbalala Main Road Anjaneya Temple,
             Gubbalala, Subramanyapura,
            Bengaluru -560061.

          133.Shri. M. Gouse Basha,
            S/o Late Shri. M.Mastan Baig,
            Aged about 65 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at H. No. L- 66, 7th Main,
            Sector - 10 Jeevan Bima Nagar,
            Bengaluru, 560075.

          134.Shri. P. MENAKA,
             D/o PONNUSWAMY,
            Aged about 66 years,
            Retired as Superintendent of Central Tax,
            Residing at NO.7, 4TH BLOCK,
            18TH CROSS, PEENYA POST,
            BANGALORE-560 058.




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          135.Shri. Lakshminarayana N.,
            S/o Narasinga Rao B,
            Aged about 65 years,
            Retired as Superintendent of Central Tax,
            Residing at 3031 "Chinmayee" 14th 'A' Main,
            Attiguppe, Vijayanagar- 2nd stage,
            Bengaluru-560040.

          136.Shri. Nandish,
            S/o B H HONNAPPA GOWDA,
            Aged about 65 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at No.86, 6th cross road,
            Further Extension of Mahalakshmi Layout,
             Bangalore.

          137.Shri. A.Rama Prasad,
             S/o Late P.R.Anantharam,
            Aged about 50 years,
            Retired as Superintendent of Central Tax,
            Residing at 190 10thA cross, 29th main,
            Ist phase, Nagar, Bangalore 560078.

          138. Smt. SUGUNA SESHADRI,
            D/o A.G.Santhana Gopalan,
            Aged about 72 years,
            Retired as Superintendent of Central Tax,
            Residing at Flat no 102, Wayside Apartment,
            Boganahalli Main Road, Panathur,
            Bengaluru-560103.

          139.Shri. V SHREENIVAS PHANI,
             S/o R.V.VENKATASWAMIAH,




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            Aged about 70 years,
            Retired as Assistant Commissioner at Central Tax,
            Residing at #6, B-21 Madhuvana Layout,
            8th Cross, Srirampura 2nd Stage,
            MYSORE 570023.

          140.Shri. N Ramgopal,
            S/o S Nanjaraj Urs,
             Aged about 66 years,
            Retired as Superintendent of Central Tax,
            Residing at No FT-1.4TH floor.
             Swarna Meridian Homes 20th main,
            BTM Layout 2nd stage,
             Bangalore 560076.
          141.Shri. PRAKASH K.N.,
            S/o NEELAKANTAPPA,
            Aged about 61 years,
            Retired as Superintendent of Central Tax,
            Residing at C-001, Value Plus,Apartment,
            73/1, Narayana Nagara 1st Block,
            Doddakallasandra, Bengaluru -560062.

          142.Shri. Doraiswamy V. V.,
            S/o V. L. Vasudevan,
            Aged about 73 years,
            Retired as Superintendent of Central Tax,
             Residing at H. No. 35, Kendriya Nagar,
            Near Ganigarapalya P. O.
            Thalaghatapura Bangalore- 560109.

          143.Shri. RAJEGOWDA,
             S/o CHIKKE GOWDA,
            Aged about 70 years,




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            Retired as Superintendent of Central Tax,
            Residing at #1207, Ist A Main,
            M. C. Layout, Vijaynagar,
            Bangalore - 560040.

          144.Shri. K. Virupakshappa,
            S/o Late Shri. K. Rudramuneppa,
            Aged about 66 years,
            Retired as Superintendent of Central Tax,
            Residing at H. No. P-35, 10th Main,
            Sector XII, JeevanBhima Nagar, HALIII Stage,
            Bengaluru-560075.

          145.Shri. R. VASUDEVAN,
            S/o K.S RAJAGOPALAN,
            Aged about 60 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at Sai Krupa 96 A2,
             Annapooma Apartments AG'S office Layout,
             New BEL Road, Bangalore.

          146.Shri. CV MOHAN KUMAR,
             S/o C J VENKATARAMAN,
            Aged about 71 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at 406/407, 2ND FLOOR,
            MAITHRI APARTMENT, JUDGES COLONY,
            R.T.NAGAR, BANGALORE-560 032.

          147.Shri. MUKARRAM ESHAQ,
             S/o C.G MOHAMED ESHAQ,
            Aged about 67 years,
            Retired as Assistant Commissioner of Central Tax,




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            Residing at No.7 Bradshaw Street,
            J.P Nagar, 2nd phase, BANGALORE - 560 001.

          148.Smt. K BHANUMATHI,
            D/o T KANNAN,
            Aged about 75 years,
            Retired as Superintendent of Central Tax,
            Residing at NO. 5, B CROSS, VIJAYA BANK COLONY
            BANASWADI, BANGALORE - 560 043.

          149.Shri. H FAZAL AHMED,
            S/o LATE SYED HASHIM,
            Aged about 68 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at 304, NIDHI APARTMENT,
            40 NETHAJI ROAD,
            BANGALORE - 560 005.

          150. Shri. A. Rajendran,
            S/o Arumugam,
            Aged about 69 years,
             Retired as Superintendent of Central Tax,
             Residing at NO. H street 1st cross,
            Keshava Nagar, Magadi Road,
            Bangalore 560023.

          151.Shri. M.RATHINAM,
            S/o S. MUNISWAMY,
             Aged about 66 years,
            Retired as Superintendent of Central Tax,
            Residing at No.4, Chavara Church Road,
            Egipura, BANGALORE-560047.




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          152. Shri. V VISHWESHWARA BHAT,
             S/o M VENKATRAMANA BHAT,
             Aged about 62 years,
            Retired as Superintendent of Central Tax,
             Residing at FLAT NO TO7, 3rd FLOOR,
            SARA PRAKRUTHI APARTMENTS,
            Inside Reliable Gardenia,
            RAYASANDRA, BENGALURU 560099.

          153.Shri. B. B. Uthappa,
            S/o B A Belliappa,
            Aged about 70 years,
            Retired as Superintendent of Central Tax,
            Residing at #6, CRP ENCLAVE BANJARA ORCHARDS
            Horamavu, Banaswadi, Bengaluru.

          154.Shri. O. B. RAJAN,
            S/o Late Shri AKB Nambiar
            Aged about 66 years,
            Retired as Superintendent of Central Tax,
            Residing at 1502, 17th B Main, 5th Block,
             Ist Stage, HBR Layout, Bangalore 560043..

          155.Shri. Anandu Laxman Idurkar,
             S/o Laxman D Bandekar,
             Aged about 68 years,
            Retired as Superintendent of Central Tax,
            Residing at No.5 SNEHANAND 1st floor,
            Subbaiah Layout 3rd cross near SBI,
            Doddanekkundi, Marathalli,
            Bangalore-560037.




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          156.Shri. B. BRAHMANANDAM,
            S/o B.V.NAIDU,
            Aged about 71 years,
            Retired as Superintendent of Central Tax,
             Residing at 2020, IST A.Main Road,
            MC Layout,Vijayanagara,
            Bangalore-560 040.

          157.Shri. C.U. POOVAIAH,
            S/o UTHAPPA CP,
            Aged about 64 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at OLD No 37/39,
            BBMP No 42, 2ND CROSS,
            K G COLONY GM PALAYA.
            NEW THIPPASANDRA POST,
             BANGALORE-560075.

          158.Shri. K.N. UDAYA KUMAR,
            S/o KGS Narasimha Murthy,
            Aged about 67 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at 105/1, First R Block,
            Rajajinagar, Bangalore-560010.

          159.Shri. DEVARU SHANTARAM HEGDE,
            S/o SHANTARAM D HEGDE,
            Aged about 63 years,
            Retired as Superintendent of Central Tax,
            Residing at D.S.HEGDE; FLAT NO 101,
            AJANTHANEST APARTMENT,




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            NANDAKUMAR LAYOUT; 8TH MAIN;,
            RAMANJEYA NAGAR ,
            UTTARAHALLI, BANGALORE - 560 061.

          160.Shri. Ramakrishna,
            S/o Muniyappa,
            Aged about 64 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at No:36 Belaku, 2nd main Road,
            Gangadhara Nagar, Near Jayaprakash Nagar Metro Station,
             Bangalore -560078.

          161.Shri. D.Shankar,
             S/o Late H N Deve Gowda,
             Aged about 64 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at No.37. 9th Main, 5th Block,
             Jayalakshmipuram, Mysore-570012.

          162.Shri. Keshava K,
             S/o Late Neelappa K.,
            Aged about 61 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at Sanskruti, New Majila Colony,
            Seminary II Cross, Kankanady Mangaluru-575002.

          163.Shri T. Thippeswamy,
            S/o Thimmanna,
            Aged about 65 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at No.296, 5th Main Road,
            M S Ramaiah City, Near RBI layout,
            JP Nagar 7th Phase, Bengaluru 560076.




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          164. Shri. G.CHINNAPPA REDDY,
            S/o GANGAIAH,
            Aged about 61 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at Flat No. 8FG, IMG Elite,
             J.P Nagar 9th phase, Raghavanapalya,
             Bengaluru-560062.

          165.Shri. R Sailesh Kumar,
            S/o R Swamy Rao,
            Aged about 61 years,
            Retired as Superintendent of Central Tax,
             Residing at Plot No. 6 Ward no. 5 Tilak Nagar,
            Contonment near Bhavani Arts College,
            Bellary-583104.

          166.Shri. MALLE RANGAIAH,
            S/o M Ramadas,
            Aged about 70 years,
            Retired as Superintendent of Central Tax,
            Residing at Shri Venkateshwara Nilaya,
            Ward no 30, 40ft Road WEST, 5th A Cross Road,
            Sapthagiri Extension near Chennapannapalya,
            Tumakuru-572103.

          167. Shri. CHANDRASHEKAR K.N.,
            S/o NANJUNDA RAO K.,
            Aged about 67 years,
            Retired as Superintendent of Central Tax,
             Residing at No.970, BSK 6th STAGE,
            6TH BLOCK, - BDA LAY OUT,
             CHUDENAPURA POST,
            BENGALURE-560060.




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          168.Shri. R GUNASEELAN,
             S/o VP RATHNAM,
            Aged about 71 years,
             Retired as Superintendent of Central Tax,
             Residing at No.45, Heerachand Layout,
            Jeevanahalli, Cox Town, Bangalore-560 005.

          169.Shri. SRINIVASA MURTHY C.R.,
             S/o RAMAIAH C.N,
            Aged about 69 years,
            Retired as Superintendent of Central Tax,
             Residing at T3, RJR LAGUNA,
            JP NAGAR 8th phase, BENGALURU 560076.

          170.Shri. NARAYANASWAMY G. D.,
            S/o DUGGAPPAIAH G.,
            Aged about 61 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at # 263, "CHIRANTANA",
            7TH AVENUE, VISVESWARAIAH ENCLAVE,
            KAMMAGONDANAHALLI,
            JALAHALLI (WEST), BENGALURU 560015.

          171.Shri. M M Ravi Rajendran,
            S/o Late Shri. MM Swamy,
            Aged about 69 years,
            Retired as Joint Commissioner of Central Tax,
             Residing at #1 Meenakshi Residency,
            C.V. Raman Road, Ist Cross,
            Kodipalya, Kengeri, Bangalore.




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          172.Shri. V. SRINIVAS,
            S/o R. VENKATA KRISHNA,
            Aged about 64 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at No. 123, Ist Temple Road,
            Malleswaram, Bangalore 560003.

          173.Ms. GEETHANJALI. N,
            D/o M.NARAYANASWAMY,
            Aged about 62 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at NO.16/1, LAZAR ROAD FRASER TOWN
            BANGALORE-560005.

          174.Shri. K.Ejaz Ahmed Shariff,
            S/o K. Ahmed Shariff,
            Aged about 71 years,
            Retired as Superintendent of Central Tax,
            Residing at No.29/2 5th Cross,
            1st Main Road RT Nagar, Bengaluru - 560032.

          175.Shri. K.G.NAGESH,
            S/o A.R.GopalaSetty (late)
            Aged about 69 years,
            Retired as Superintendent of Central Tax,
             Residing at # 893, 19th Cross,
            Ideal Homes Township,
            Rajarajeshwari Nagar, Bengaluru - 560098.

          176 .Shri. P.J.Joseph,
            S/o P.T.Jacob,
            Aged about 52 years,
            Retired as Inspector of Central Tax,




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            Residing at 475, B Block,
            AECS Layout, Bangalore 560037.

          177.Shri. K.V.Sathyanarayana,
            S/o M. Venkatachala,
            Aged about 61 years,
            Retired as Superintendent of Central Tax,
             Residing at No 40, 2nd Cross,
             Chowdaiah Block, RT Nagar,
            Bangalore -560032.

          178.Shri. Moeen Ahmed Shariff,
            S/o A. MahaboobShariff,
            Aged about 66 years,
            Retired as Superintendent of Central Tax,
            Residing at No 20 1st Cross,
            Vasanthapura Main Road,
             Near Orchard School, Mango Garden,
             Bangalore.

          179.Shri. RANGANAGOUDA SALAMANI,
             S/o BASANAGOUDA SALAMANI,
            Aged about 65 years,
            Retired as Superintendent of Central Tax,
             Residing at # 307, SAI NIVAS APARTMENT,
            NANDANAVANAM LAYOUT,
             VIDYARANYAPURA BENGALURU.

          180.Shri. K. Ramakrishna Sharma,
            S/o K.G.Kashi Bhatta,
            Aged about 65 years,
            Retired as Superintendent of Central Tax,
            Residing at 37A, Il main, 4th block,




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            MuneshwaraSwamy lay out, D.B.Sandra,
            Bangalore 560097.

          181.Shri. Prabhakara Holla,
            S/o Late V. Janardhana Holla,
            Aged about 73 years,
            Retired as Superintendent of Central Tax,
             Residing at No 213, 9th main, 19th A cross,
             HSR layout, 7th Sector, Bangalore 560102.

          182.Shri. C.J GANESH,
            S/o C S JEEVANNA RAO,
            Aged about 60 years.
            Retired as Superintendent of Central Tax,
             Residing at 803, 11th Main 6th Cross,
            Ist floor PuttannaKanagal Road,
            Hanumanthanagar, Bangalore 560019.

          183.Shri.M Narasimhappa,
             S/o Marappa,
            Aged about 65 years,
            Retired as Superintendent,
             Residing at Flat No.434, B5 Block,
            Janapriya Greenwood Apartment,
             Chaikkabanavara, Bengaluru 560090.

          184.Shri. G.P.LEONCE,
            S/o GREGORY.R.PEREIRA,
            Aged about 73 years,
            Retired as Superintendent of Central Tax,
             Residing at "SITARA". No.303,
            19th Main, 6th Block, Koramangala,
            Bangalore-560095.




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          185.Shri. Gururaj K Mannari,
             S/o Krishnamurthy,
            Aged about 64 years,
            Retired as Superintendent of Central Tax,
             Residing at No.23,5th cross,
            Arunachala Layout, Papreddypalya,
            Nagarbhavi 2nd stage, Bengaluru 560072.

          186.Shri. C.N.SRINIVASA,
            S/o C. S. NARASIMHA MURTHY,
            Aged about 64 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at No.5A, 1st cross, 3rd Main,
            Maruthi Nagar, JP Nagara 7th phase,
             BANGALORE 560078.

          187.Shri. P A Mohammed,
            S/o P B Abdulla,
            Aged about 66 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at Naffisa, Ist cross, Marnamikatta North,
            Mangalore 575001.

          188.Shri. ABDUL SATTAR M ,
             S/o IDDINABBA M,
             Aged about 65 years,
            Retired as Superintendent of Central Tax,
             Residing at D1 001, Provident Welworth City,
            Marasandra, Doddaballapur Main Road,
             Bengaluru.




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          189.Shri. M S.Sindhya,
            S/o B.Mannoji Rao,
            Aged about 73 years,
            Retired as Superintendent of Central Tax,
            Residing at No45. 4th cross,
            Marenhalli, JP Nagar, 2nd phase,
            Bangalore-560078.

          190.Smt. Sobhakumari.A.T.,
            D/o K. Appukuttan Nair,
             Aged about 68 years,
             Retired as Superintendent of Central Tax,
             Residing at kailas, 129, 12th cross Ist block,
             R.T.Nagar Bangalore.

          191.Shri. H C Krishnappa,
            S/o Chikka Kempaiah,
            Aged about 72 years,
            Retired as Superintendent of Central Tax,
             Residing at H No 211, 3rd B Cross,
            Opposite to Ayyappa Temple,
             Domlur Layout, Bangalore - 560071.

          192.Shri. SANAND KUMAR,
            S/o S. P. Rangam,
            Aged about 65 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at No.4, 7th Cross, Markam Road,
            Museum Road, Ashok Nagar, Bangalore-560025.

          193.Shri. N. T. Bheemaiah,
             S/o N. S. Thimmaiah,
            Aged about 71 years,




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            Retired as Superintendent of Central Tax,
            Residing at Flat No 010, Bindu Anmol Apartments,
            No 1, 7th Cross, Nagarbhavi Main Road,
            Amarajyothinagar, Vijayanagar, Bangalore.

          194.Smt. N. B. Vijayalakshmi,
            D/o N. B. Bheemaiah,
            Aged about 72 years,
             Retired as Superintendent of Central Tax,
            Residing at Flat No 010, Bindu Anmol Apartments,
            No 1, 7th Cross, Nagarbhavi Main Road,
            Amarajyothinagar, Vijayanagar, Bangalore.

          195.Smt. N. KRISHNAVENI,
            D/o C. NAGAPPAN,
            Aged about 62 years,
            Retired as Sr. Intelligence officer,
            Residing at No.32, J.R. COLONY,
             NEW THIPPASANDRA,
             BENGALURU-560075.

          196.Shri. Kashinatha K.,
            S/o Shivananda Rao K.,
            Aged about 61 years,
            Retired as Superintendent of Central Tax,
            Residing at No.184, 7th Cross, mathikere,
            Bangalore - 560054.

          197.Shri. NARASINGH RAJU,
            S/o MUNISWAMY RAJU,
            Aged about 68 years,
            Retired as Superintendent of Central Tax,
             Residing at No 1467 17th,'A' MAIN,




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            J.P.NAGAR 2nd PHASE,
             BANGALORE-560078.

          198.Smt. Susheela Jayadevappa,
            D/o Late H M Parvappa,
            Aged about 68 years,
            Retired as Superintendent of Central Tax,
            Residing at #318, kristal Olivine Appartment,
            Marathahalli, Outer ring Road,
            Bellandur, Bangaluru 560103.

          199.Shri. RAMAN NATARAJAN,
            S/o Late NR RAMAN,
            Aged about 68 years,
            Retired as Superintendent of Central Tax,
            Residing at 874 7 Main 3 Cross,
            HAL 2 STAGE INDRANAGAR, Bangalore.

          200.Shri. B. Ramachandra,
            S/o B. Sethumadhavarao,
            Aged about 64 years,
            Retired as Superintendent of Central Tax,
             Residing at Door.No. B-101,
            Mars Classic Apartment,
            8th Cross, 1st Main, Kenchenahalli,
            Rajajeshwarinagar, Bengaluru - 560098..

          201. Shri. BASAVARAJU R. K.,
            S/o KENCHAPPA R. B.,
            Aged about 70 years,
            Retired as Superintendent of Central Tax,
             Residing at NO. 9, Upstairs, 8th Main,
            Vyalikaval, Bangalore 560003.




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          202.Shri. Surendra Hanumantha Rao
            S/o V. V.Hanumantha Rao
            Aged about 63 years,
            Retired as Superintendent of Central Tax,
            Residing at 98, 12th, 6th cross,
            Coffee Board Layout, Hebbal Kempapura,
            Bangalore 560024.

          203.Shri. G.NATARAJ,
            S/o GAVIYAPPA,
            Aged about 61 years,
            Retired as Superintendent of Central Tax,
            Residing at NO.561 10TH E MAIN, A.G.B.LAYOUT.
            CHIKKASANDRA, BENGALURU-560090.

          204.Smt. S.Sujatha,
            D/o C.L.Srinivasan,
             Aged about 53 years,
             Retired as Superintendent of Central Tax,
             Residing at 122, 14th A Main Road,
            8th B cross, Athiguppe, Bangalore.

          205.Shri. K N Gnaneshwara Prasad,
             S/o A K Neelakantappa,
             Aged about 70 years,
            Retired as Superintendent of Central Tax
             Residing at #200, 3rd Cross, New Bank Colony,
            Soudhamini KalyanaMantap Entrance Road,
            Konanakunte, Bangalore -560062.

          206.Shri. Manosh Kumar Saha,
             S/o Late Amal Krishna Saha,




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            Aged about 65 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at #162 12th Cross 1st Block,
            R.T Nagar, Bangalore 560032.

          207. Shri. N NARASIMHA PRASAD,
            S/o CS Nagabhushana Rao,
            Aged about 71 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at #1527, "KANASU", 15th Main,
            MC Layout, Vijayanagar Bengaluru.

          208. Shri. M Krishnamurthy Madhyastha,
            S/o M Vasudeva Madhyastha,
            Aged about 68 years,
             Retired as Superintendent of Central Tax,
             Residing at No 28, Anantha, 8th main Bikasipura
            Bangalore - 560111.

          209.Shri. V.Srinivasa,
             S/o Venkataranga Nayaka,
            Aged about 64 years,
            Retired as Superintendent of Central Tax,
            Residing at NO.F-26, 1st Cross,
            BEL Layout, 1st Stage, Bharat Nagar,
            Bengaluru - 560 091.

          210 Shri. P RAMAIAH,
            S/o POTHALAPPA,
            Aged about 72 years,
            Retired as Superintendent of Central Tax,
            Residing at 107, CHALLAGHATTA YAMALUR POST
            BANGALORE-560 037.




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          211. Shri. B.A Kariappa,
            S/o B.K Achappa,
            Aged about 61 years,
            Retired as Superintendent of Central Tax,
            Residing at No. 259, 4th Main, 8th Cross,
            ST Bed, Koramangala, Bangalore-560034.

          212 Shri. B S SRIKANTH,
            S/o B S SHIVARAMAN,
            Aged about 66 years,
            Retired as Superintendent of Central Tax,
            Residing at No. 34, Sri Shivakrupa,
            19th cross, Bagalgunte Main Road,
             Nagasandra Post Bangalore 560073.

          213.Shri. P RADHAKRISHΝΑ,
            S/o A PUTTASWAMY GOWDA,
            Aged about 74 years,
            Retired as Superintendent of Central Tax,
             Residing at NO. 1/10, 13TH CROSS, 15TH MAIN,
            PADMANABANAGAR, BEHIND NU/BKF HOSPITAL
            BANGALORE 560070.

          214.Smt. JAYASHREE R MURTHY,
            D/o C S RAMAN,
             Aged about 68 years,
            Retired as Superintendent of Central Tax,
             Residing at No.57, 7th Cross,
             Sri Krishna Garden Layout B Block,
             Rajarajeshwari Nagar Bangalore 560059.




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          215. Smt .RAJESWARI E RAO,
             D/o K V RAMACHANDRAN,
            Aged about 43 years,
            Retired as Superintendent of Central Tax,
             Residing at No. 163, 6th Main Road,
            4th Block, Jayanagar,
            Bangalore 560 011.

          216.Shri. Assadullah Khan S.,
            S/o Saifullah Khan H.,
            Aged about 63 years,
            Retired as Superintendent of Central Tax,
            Residing at No. 757/447/A, 6th Cross,
            9th Main, 2nd Block HBR Layout, Ist stage,
            Bengaluru.

          217. Shri. P Balachandra,
            S/o S Papanna,
            Aged about 67 years,
            Retired as Superintendent of Central Tax,
             Residing at No 203, 1st cross 6th Main,
             Suncity layout JP Nagar VII Phase,
             Bangalore -560078.

          218. Shri. Raymond A. D.Souza,
            S/o Harold D.Souza,
            Aged about 64 years,
            Retired as Superintendent of Central Tax,
            Residing at Flat # 006,
            Sahara Residency Apartments,
            Behind Crystal Arc Building,
            Balmatta Road, Mangalore - 575001.




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          219.Shri. P VARADARAJ,
             S/o PALANI GOUNDAR,
            Aged about 71 years,
            Retired as Superintendent of Central Tax,
            Residing at No.6, 7th A Cross,
            Ashirwad Colony, Horamavu
            Bangalore-560 043.

          220.Shri. A Dharan Kumar
            S/o S Alagiriswamy,
            Aged about 55 years,
            Retired as Superintendent of Central Tax,
            Residing at 620 9th cross,
            3rd Block BEL Layout, Vidyaranyapura,
            Bengaluru 560097.

          221.Shri. VIJAY C BELLARY,
            S/o CHANDRASHEKAR BELLARY,
            Aged about 60 years,
            Retired as Superintendent of Central Tax,
            Residing at FLAT No. 105, Classic Comforts.
            Bilekahalli Main Road, Bengaluru-560 076.

          222.Shri. H.P. SUDHAM DAS,
            S/o Dr. H. Puttadas,
            Aged about 58 years,
            Retired as Superintendent of Central Tax,
            Residing at No 42, SURABHI, 2nd Main,
            4th Phase, Dollars Colony,
            J.P. Nagar, Bangalore.




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          223. Shri. HARINDRA,
            S/o M.S.N IYENGAR,
            Aged about 61 years,
            Retired as Superintendent of Central Tax,
            Residing at 443, 8TH CROSS,
            MAHALAKSHMI-LAYOUT,
            BENGALURU - 560086.

          224.Shri. G NAGARAJA,
            S/o G GANAPATHI PRABHU,
            Aged about 62 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at MINKU, 1208, 2ND B CROSS,
            18TH B MAIN, JP NAGAR 2ND PHASE,
            BANGALORE-560078.

          225.Shri. S SURENDRA KUMAR,
             S/o DS SUBBARAYA,
            Aged about 60 years,
             Retired as Assistant Commissioner of Central Tax,
             Residing at NO.21, 3RD MAIN,
            IST CROSS VIJAYANAGAR 2ND STAGE,
            HAMPI NAGAR, BENGALURU-560 104.

          226.Shri. PRAMOD N MANNUR,
             S/o NT MANNUR,
             Aged about 64 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at No.247A, 57TH CROSS, 3RD BLOCK,
            RAJAJINAGAR, BANGALORE 560 010.

          227 Shri. R HARISH KUMAR,
            S/o RAGHAVAN NAIR,




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            Aged about 62 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at HARISHREE' NO.4, 8TH CROSS,
            VIGNANA NAGAR, NEW THIPPASANDRA POST,
            BANGALORE - 560 075.

          228.Shri. R Rajendran,
            S/o C B Ramurthy,
            Aged about 63 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at No.655,6th main, 6th cross,
             HAL 3rd stage, New Thippasandra, Bangalore.

          229.Shri. Srinivasa V,
            S/o Venkataramanappa,
            Aged about 62 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at No. 533, 8th A Main Road,
            A Sector, New Town, Yelahanka, Bengaluru.

          230.Shri. Venkat Naik K.,
            S/o Rama Naik,
            Aged about 59 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at Koodli House, Herady Village,
            Post Barkur: 576210 Udupi District.

          231.Shri. Seshadri Prithivathi Bhayankaran,
             S/o PB SUNDARAM,
            Aged about 67 years,
             Retired as Superintendent of Central Tax,
             Residing at No 11 p &t colony Ist cross,
             IInd Block RT Nagar, Bangalore 560032.




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          232.Shri. P. MANAMOHAN,
            S/o PUTRAJU,
            Aged about 83 years,
            Retired as Superintendent of Central Tax,
            Residing at No.23, 6th Main Road,
            KHM Block, R.T.Nagar, Bangalore-560 032.

          233.Shri. C SAMBANDAN,
            S/o CHINNAPPA,
            Aged about 83 years,
            Retired as Superintendent of Central Tax,
            Residing at 55, Narayanappa Block,
            5th C Main, 2nd Block, R.T. Nagar,
            Bangalore-560 032.

          234. Shri. Chandrakanth Sugoor,
            S/o Late Shri Ramabhat Sugoor,
            Aged about 65 years,
            Retired as Superintendent of Central Tax,
            Residing at 205, Yugal Paradise Apartment,
            Best county 1 main road, C. B. Halli,
            Vidyaranyapura Post, Bengaluru-560097.

          235.Shri. C R MADHAVA MURTHY,
            S/o C RAGHAVENDRACHAR,
            Aged about 70 years,
            Retired as Superintendent of Central Tax,
            Residing at No.25, VIDHATRI, 5TH CROSS,
             Siddeshwara Layout, Sidedahalli, Bengaluru.

          236.Shri. Raghuram D.,
             S/o Doraiswamy,




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            Aged about 61 years,
            Retired as Superintendent of Central Tax,
            Residing at #3,2nd Main, Manjushree Layout,
            T.C. Palya Main Road, Varanasi Manjushree Layout,
            T.C. Palya Main Road, Varanasi Bengaluru 560036.

          237.Smt. Mangala Rao,
             D/o Louis Crasta Aged about 58 years,
             Retired as Superintendent of Central Tax,
             Residing at Vaishakha Damaskatteaikala Post,
            D.kKinnigoli, Mangalore.

          238.Shri. K.G.NANJUNDAPPA,
             S/o K.M.GURUSHANTHAPPA,
            Aged about 68 years,
             Retired as Superintendent of Central Tax,
             Residing at KUVEMPUNAGARA 3rd Cross,
            CHIKKAMAGALURU, Chikkamagaluru 577101.

          239.Shri. SHIVA KUMAR C K,
            S/o LATE CM KARIAPPA,
            Aged about 67 years,
            Retired as Superintendent of Central Tax,
            Residing at CHENDANDA APPARTMENT GANDHINAGARA,
            VIRAJPET POST AND TALUK, KODAGU 571218.

          240.Shri. DINAKARA HEBBAR,
            S/o MANJUNATHA HEBBAR,
            Aged about 62 years,
            Retired as Superintendent of Central Tax,
            Residing at 245, Ramanashri Nagar,
            Near Narayana PU College,
            Doddakammanahalli Main Road,




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            Off: Bannerghatta Road, PO: Mt.
            St. Joseph, BENGALURE - 560076.

          241.Shri. A. Tedder Moses,
             S/o R. Anthony Dass,
             Aged about 65 years,
            Retired as Superintendent of Central Tax,
            Residing at #25/A, Trinity Orchard,
             Hennur Main Road, Bengaluru.

          242.Shri. A. MAHABOOB KHAN,
            S/o ABDUL HAMEED KHAN,
            Aged about 67 years,
            Retired as Superintendent of Central Tax,
            Residing at NO.1435, 20TH MAIN,
            11TH CROSS, SECTOR-1, HSR LAYOUT,
             BANGALORE-560102.

          243.Shri. C. .M Halagimardi,
            S/o Mallappa R Halagimardi,
             Aged about 71 years,
            Retired as Superintendent of Central Tax,
             Residing at No.89 1st Main 4th Cross,
            Vinayaka Layout Bhoopasandra,
            RMV 2nd stage, Bangalore.

          244.Shri. J. Padmanabha Gowda,
            S/o Late Thukra Gowda,
            Aged about 68 years,
            Retired as Superintendent of Central Tax,
            Residing at Sri Vignesh', D.No. 5-58/12,
            Krishna Nagar, Customs Layout,
            Bondel, Mangalore - 575008.




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          245.Shri. N. M. GANESH,
            S/o N MAHABALA BHAT,
            Aged about 65 years,
            Retired as Superintendent of Central Tax,
             Residing at 2-9-754/16 2nd cross Ashraya Road,
             Anegundi Bejai, MANGALORE 575004.

          246.Shri. D. M. SOORI,
            S/o M. P. SOORI,
            Aged about 64 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at SAVERA', BEJAI KOTEKANI ROAD,
             BEJAI, MANGALORE - 575004.

          247.Shri. RAMAKRISHNAYYA P.,
             S/o LAXMINARAYANAYYA P.,
            Aged about 65 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at COTTAGE, DURGA NAGARA, POST:
            KULAI-HOSABETTU,
            MANGALORE - 575019.

          248.Shri. Parag Kumar Baruah,
             S/o Prabhat Kumar Baruah,
            Aged about 65 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at 24, 1st Cross, Kuvempu Layout Hebbal,
            Kempapura, Bangalore.

          249.Shri. SHIVARAJU ,
            S/o PUTTAIAH,
            Aged about 69 years,




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            Retired as Superintendent of Central Tax,
            Residing at NO.5064, ADISHAKTHI TEMPLE MAIN ROAD,
            OPP. TO GOVT. SCHOOL,
            ASHOKAPURAM, NANJANGUD-571301.

          250.Shri. Boddupalli Vivekananda Sarma,
             S/o Late Boddupalli Sita Ramanjaneya Sastry,
            Aged about 68 years,
            Retired as Superintendent of Central Tax,
            Residing at No.A6/14, 3rd Cross,
            Vasu Layout, Ramakrishna Nagar,
            K Block, Mysore-570022.

          251.Shri. SADANAND HADAGALI,
            S/o HANAMANΤΑΡΡΑ,
            Aged about 63 years,
            Retired as Superintendent of Central Tax,
             Residing at No.34, GYANABA LAYOUT,
            2nd Main, 5th Cross, Narayanpur.
            DHARWAD-580 008.
          252.Shri. Prabhuling V Hoolageri,
            S/o Vittappa,
             Aged about 68 years,
            Retired as Superintendent of Central Tax,
             Residing at House no 32/1.F004,42nd Main,
            4th cross KAS officers colony BTM layout,
             2nd stage, Bangalore 560072.

          253.Shri.B L SATISHA,
             S/o B LAKSHMINARAYANA,
            Aged about 60 years,
            Retired as Superintendent of Central Tax,




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            Residing at No 208, 7th cross,
            Shastrinagar Tata Silk Farm, Bangalore.

          254.Shri. S V RAMADEVA RAJU,
            S/o S VENKATARAMANA MURTHY,
            Aged about 81 years,
            Retired as Superintendent of Central Tax,
             Residing at D no 84, Namrata Nilaya,
            1st main, Ist Cross Aswathnagar,
            Bengaluru - 560094.

          255.Shri. SURESH BADAS,
            S/o BASAVAPPA,
            Aged about 64 years,
            Retired as Superintendent of Central Tax,
            Residing at CTS No 267/1A, S-01,
            2ND FLOOR, SRINIWAS RESIDENCY,
            AGARKAR ROAD, TILAK WADI,
            BELAGAVI-590 006.

          256.Shri. N. Siddaramu,
            S/o Nanjundaiah,
            Aged about 76 years,
            Retired as Superintendent of Central Tax,
             Residing at No.4, 2nd Main, 1st Cross,
            Arakere, Mico Layout 11 Stage,
             Bengaluru 560076.

          257.Shri. L. Paramashiva,
             S/o B. Lingappa,
            Aged about 75 years,
            Retired as Superintendent of Central Tax,
            Residing at 3169/E, DevaraKoduge,




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            HAL II Stage Indiranagar,
            Bangalore 560038.

          258,Shri. Ramachandra R Kulkarni,
            S/o Raghavendra R Kulkarni,
            Aged about 64 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at #184-E. 3rd Cross,
            Central Excise Layout, Bhoopasandra,
            Bangalore, 560094.

          259.Shri. B L NARAYANA,
            S/o B KRISHNA RAO,
            Aged about 55 years,
            Retired as Superintendent of Central Tax,
            Residing at FLAT NO. 401, PEACE PARAMOUNT,
            3RD FLOOR, ANANTHAPURA-
            ATTUR MAIN ROAD, YELAHANKA,
            BENGALURU-560064.

          260.Shri. Kashinath J Jambagi,
            S/o Jagadevappa,
            Aged about 74 years,
            Retired as Superintendent of Central Tax,
            Residing at House No: 145 Vivek Nagar (W),
             Near Santosh Mata Temple Vijayapur 586109,
            VIJAYAPURA.

          261.Shri. K.G. Shankarappa,
            S/o K.V. Gangaiah,
            Aged about 69 years,
            Retired as Assistant Commissioner of Central Tax,




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            Residing at 905, 3rd Cross, 1st Block,
            Kalyananagar, Bengaluru 560043.

          262.Shri. B M Bagewadi,
            S/O MUDUKAPPA
            Aged about 70 years,
            Retired as Superintendent of Central Tax,
             Residing at No 117 first A cross,
             Central Excise Layout, Bhoopasandra,
            Bangalore.

          263.Shri. V S Sathyanarayana,
             S/o VS Subbanna,
            Aged about 63 years,
            Retired as Superintendent of Central Tax,
             Residing at #187 "Vishrama" 5th Main,
             4th Cross, Nrupathunga Nagar,
            JP Nagar 7th Phase, Bengaluru 560076.

          264.Shri. S.UMESH,
            S/o S.SUBRAMANYAM,
            Aged about 69 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at 33/1, 4TH MAIN, IYYAPPA GARDEN,
            YASHWANTHAPURA,
            BENGALURU-560022.

          265.Shri. Sanjai Vasu Kunnath,
            S/o Vasu Ravunny Kunnath,
            Aged about 52 years,
            Retired as Superintendent of Central Tax,
             Residing at Flat No.204, Caliber Enclave,




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            Purshottam Nagar Sirur Park,
            Vidyanagar, Hubballi.

          266.Shri. V.Kumar,
            S/o Venkatesh,
            Aged about 67 years,
            Retired as Superintendent of Central Tax,
            Residing at 33/2, Aaimatha Temple Street,
            Arvind Nagar, St.Thomas Town Post,
            Lingarajapuram, Bengaluru.

          267 .Shri. K.SREEDHARAN,
            S/o KUPPUSWAMY,
            Aged about 69 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at NO.17.2nd Cross, 2nd Stage,
             KR Garden, Jeevanahalli. Cox Town,
            Bangalore-560005.

          268.Shri. MUNEER AHMED,
             S/o MOHAMMED HUSSAIN,
            Aged about 69 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at No.40, 6th Cross,
            Central Excise Layout, Sanjaynagar,
            Bangalore-560 094.

          269.Shri. R SATYA SAI PRAKASH,
             S/o A RAMACHANDRAN,
            Aged about 58 years,
            Retired as Superintendent of Central Tax,




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            Residing at No.211, SHIVIKA, 3rd Main,
            Health Layout, Annapoorneshwari Nagar,
            Naagarabhavi 2nd Stage, Bangalore-560091.

          270.Shri. Arjun Balappa Hamilpure,
            S/o Balappa Hamilpure
            Aged about 74 years,
            Retired as Superintendent of Central Tax,
            Residing at Flat No. 105, Brundavan Appartment,
            Ashokpuram Main Road,
            Yeshwanthpur Industrial Suburb,
            Mahalakshmi Layout, Bengaluru -560086.

          271.Shri. U R SHIVANANDA,
            S/o RAMAPPA U K,
            Aged about 63 years,
            Retired as Superintendent of Central Tax,
            Residing at No.C-13/1945, Aisiri,
            Besides Mansoor, Memorial, Opposite AIR,
            Dharwad-580008.

          272.Shri. B C Prakash,
            S/o B A CHENGAPPA,
            Aged about 68 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at #46/10, 2nd Cross, Seshadri Road,
            Marappa Garden, Benson Town PO,
            Bangalore 560046.

          273.Shri. VENKATESH GOPALRAO JOSHI,
            S/o GOPALRAO,
            Aged about 71 years,
            Retired as Superintendent of Central Tax,




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            Residing at FLAT# 3, SUMADHWA RESIDENCY,
            3RD CROSS MALAMADDI, STATION ROAD,
            DHARWAD -580007.

          274.Shri. S A HARIPRAKASH,
            S/O SA PADMANABHA RAO,
            Aged about 68 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at NO. 31. "B" ROAD,
            IDEAL HOME TOWNSHIPS,
             2ND PHASE, RR NAGAR,
            BANGALORE - 560098.

          275.Shri. G.S.PARVATIKAR,
            S/O SITARAMRAO,
            Aged about 58 years,
            Retired as Superintendent of Central Tax,
             Residing at S.74, Aparna 1st Main 3rd Cross,
             Kirloskar layout, Water Tank Road,
            Basaveshwaranagar, BANGALORE - 560079.

          276.Shri. Enkappa Omkar,
            S/o Nagappa,
            Aged about 69 years,
            Retired as Superintendent of Central Tax,
            Residing at Plot no-325, GDA Layout,
            V.P. nagarSedam Road, Kalaburgi-585105.
            Kalaburgi.

          277. Smt. Sujatha Shama Sundar,
            D/o R. Viswanatha Sarma,
            Aged about 55 years,
            Retired as Superintendent of Central Tax,




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            Residing at No.28, 4th Cross, 5th Main,
            Basaveshwara Block Teachers Layout,
            Mysuru.

          278. Shri. Shankar Kallappa Halkarni,
            S/o Kallappa Halkarni,
            Aged about 69 years,
            Retired as Superintendent of Central Tax,
            Residing at H.no 1786, Near Old Janata Colony,
            Rukmini Nagar, Belagavi.

          279. Shri. Ashok S Koppad,
            S/o Shivappa Koppad,
            Aged about 67 years.
            Retired as Superintendent of Central Tax,
            Residing at G2 Anmol Residency Laxminagar,
            Vidyagiri Near Suvarna Petrol Pump, Dharwad.

          280.Shri. Shidlappa Duragappa Kamble,
            S/o Durgappa Kamble,
            Aged about 77 years,
            Retired as Superintendent of Central Tax,
            Residing at Plot No. 723,
            Sahyadri Nagar Bauxite Road,
            Belagavi-590018.

          281.Shri. B A Ganapathi,
            S/o B N Aiyappa,
            Aged about 63 years,
            Retired as Superintendent of Central Tax,
            Residing at Ballchanda, Kiggalu Village Bethri Post,
            Coorg, Kodagu-571252.




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          282.Shri. B V Murali Krishna,
            S/o B Janardhana Rao,
            Aged about 55 years,
            Retired as Inspector of Central Tax,
             Residing at Flat No 118, Banashankari Balaji Paradise,
            Yelachenahalli, Kanakapura Road,
             Bangalore.

          283.Smt. Deepa P.Bhat,
            D/o S.Mohan Nayak,
            Aged about 57 years,
            Retired as Superintendent of Central Tax,
            Residing at No.6, 9th Main, 14th Cross,
            N S Palya, BTM Layout 2nd Stage,
            Bangalore-560 076.

          284.Shri. GURURAJ BHEEMARAO PUROHIT,
             S/o BHEEMARAO H. PUROHIT,
             Aged about 69 years,
            Retired as Superintendent of Central Tax,
             Residing at GF-3, DHANUSH CLASSIC APPARTMENTS,
             BEGUR HOBLI. NYANAPPANAHALLI MAIN ROAD,
            OFF BENNERGATTA ROAD,
            NEAR BLUE ZONE SCHOOL,
            BENGALURU-560068.

          285.Smt. K.N. RAMADEVI,
             D/o Late K.N MADAPPA,
            Aged about 70 years,
            Retired as Superintendent of Central Tax,
            Residing at NO 1226 3RD CROSS,
            PADAVANA ROAD, KUVEMPUNAGAR,
             MYSORE-570023.




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          286.Shri. K.CHANDRASEKHAR,
             S/o Late L.KRISHNARAM,
            Aged about 61 years,
            Retired as Superintendent of Central Tax,
             Residing at 23, 5TH CROSS, SHIVANANDA NAGAR,
            MOODULA PALYA BANGALORE-560072.

          287.Shri. Munegowda H. K.,
            S/o C. Kempaiah,
            Aged about 68 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at # 1537, 1st Main,
            Judicial Layout Yelahanka,
            Bengaluru - 560065.

          288.Shri. Niranjansharma N. Naik,
            S/o Late Narasimha R Naik,
            Aged about 61 years,
            Retired as Superintendent of Central Tax,
            Residing at Flat No. D-3, Sharadambha Residency'.,
            Near Jnanabhodini Primary School,
            Ist Cross, RV Niketan Post, Off Mysore Road,
             Bengaluru. 560059.

          289. Smt. NIRMALA M.S.,
             D/o V SRINIVASA MURTHY,
             Aged about 70 years,
            Retired as Superintendent of Central Tax,
            Residing at NO.520/3 KAUMUDI NANDANAVANA,
            DEVELAPURA-SUTTUR ROAD,
            HADAJANA, MYSORE 571311.




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          290.Shri. Sayajirao Sambhajirao Gayakwad,
             S/o Sambhajirao Gayakwad,
             Aged about 67 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at Behind Prasad Lodge,
            Vivekananda Road Extension, Gadag- 582101.

          291.Shri. Vinayak Shripad Deshpande,
             S/o Late Shripad Gopal Deshpande,
             Aged about 64 years,
            Retired as Superintendent of Central Tax,
             Residing at 104, Sai Brindavanam Apartment,
            3rd Cross, Raghavendra Layout,
            Near Kings Club, Muddinapalya,
             Bangalore - 560091.

          292.Shri. SHYAM PRASAD B.,
             S/o Late Thirumala Rao B.,
             Aged about 69 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at 58 3rd main, 2nd stage, Vinayaka layout,
            Vijayanagar, Bengaluru 560 040.

          293.Shri. EGBERT PEREIRA,
             S/o ANTONY JOHN PEREIRA,
            Aged about 66 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at #701, SERENITY, S.F.X. ,
            CHURCH ROAD BEJAI, MANGALORE - 575004.

          294.Shri. MADIWALAPPA SANGAPPA BIDARKOTI,
            S/O SANGAPPA BIDARKOTI,
            Aged about 78 years,




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            Retired as Superintendent of Central Tax,
            Residing at SAI-KRUPA SANGAMESHWAR NAGAR,
            ALMATTI ROAD NEAR IB,
            MUDDEBIHAL 586212.

          295.Shri. K Manjunath Rao,
            S/o K Janardhan,
            Aged about 61 years,
            Retired as Superintendent of Central Tax,
            Residing at Door no. 6-112/27/(10),
            Vibha, Nethravathi Layout, Kankanady Post,
            Opposite Red Building, Capitanio,
            Mangalore -575002.

          296.Shri. Manjunath,
            S/o Parashuram,
            Aged about 69 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at H.No. 1 & 2 10th Avenue,
             Near Ganapati Temple,
            Ravi Nagar, Gokul Road,
            Hubballi-580030.

          297. Shri B S Ramesh,
            S/o B Sridhar Murthy,
            Aged about 69 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at # No.205, RR Hill View Apartments,
            Opp. Tripurasundari Kalyanmantap,
            Akkamahadevi Road, Vishveshwar Nagar,
            Mysore-570 008.




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          298. Shri. Yashavantha Kumar Swamy H.D.,
            S/o HP Devaiah,
            Aged about 64 years,
            Retired as Assistant Commissioner of Central Tax,
             Residing at No.274, Stth Main, MS Ramaiah City,
            JP Nagar 8th Phase, Bangalore-560076.

          299. Shri. Nagesh Huliappa Naik,
            S/o Huliyappa Ganesh Naik,
            Aged about 64 years,
            Retired as Superintendent of Central Tax,
             Residing at No. 1093, 2th Floor, 8th Cross,
            22nd main, Sector 1, HSR Layout, Bangalore.

          300.Shri. Hiriyanna N.,
             S/o Nanjappa M K.,
             Aged about 64 years,
            Retired as Superintendent of Central Tax,
            Residing at A6/14, 3rd Cross,
            Vasu Layout, Ramakrishna Nagara, K Block,
            Mysore-570 022.

          301. Shri. Raju A. M.,
            S/o Madaiah,
            Aged about 74 years,
            Retired as Superintendent of Central Tax,
            Residing at 733, 2nd Cross,
            Ramakrishna Nagara, I Block,
             Mysore-570 022.




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          302. Shri. K Shivalingappa,
            S/o Marthandappa,
            Aged about 71 years,
             Retired as Superintendent of Central Tax,
             Residing at Plot No.4, Ghatge Layout,
            MSK Mill, Gulbarba.

          303. Shri. M.J. Dakappa.,
             S/o Jattaiah,
            Aged about 71 years,
            Retired as Superintendent of Central Tax,
             Residing at Flat D 304, Friends Paradise,
            No. 2550, 2551/1, 9th Cross, 13th Main,
            E-Block, Sahakaranagar,
            Bengaluru-560092.

          304.Shri. Laxminarayana A.N.B.,
             S/o Anantha Narayana B.,
            Aged about 63 years,
            Retired as Superintendent of Central Tax,
            Residing at K-702, Brigade Gateway,
            No.26/1, Dr. Rajkumar Road,
            Malleshwaram West, Bangalore-560 055.

          305.Shri. S V Vasudeva Murthy,
            S/o S.L Venkatachala Sastry,
            Aged about 73 years,
            Retired as Superintendent of Central Tax,
            Residing at Surenahalli Village, Tovinakere Post,
            Tumakuru-572 138.




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          306. Shri. KR Sridhara,
            S/o K Ramaswamy,
            Aged about 66 years,
            Retired as Superintendent of Central Tax,
             Residing at No.303, 5th Main Road,
            H Block, Ramakrishna Nagar,
            Mysuru - 570 022.

          307. Shri. Pramod Gulvady,
            S/o G Manohar Rao
            Aged about 62 years,
            Retired as Superintendent of Central Tax,
             Residing at A-3-603, Whitehouse Apartment,
            6th Main, 15th Cross, R.T. Nagar,
            Bangalore-560 032.

          308. Shri. KT Pakshirajan,
             S/o K N Thiruvengadachar,
            Aged about 64 years,
            Retired as Assistant Commissioner of Central Tax,
            Residing at NO.215, 2ND CROSS, 4TH MAIN,
            4TH STAGE, BEML LAYOUT, R.R.NAGAR,
            Bangalore-560 098.

          309.Smt. V Gayathri,
            D/o V Sriramulu,
            Aged about 59 years,
            Retired as Superintendent of Central Tax,
            Residing at No. 111, Faculty Quarters,
            IIMB Campus, Bannerughatta Road,
            Bangalore-560076.

          (By Advocate, Shri M.A Narayana)




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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 Expenditure,
             North Block,
              New Delhi-110 001.

          3. The Chairman,
             Central Board of Indirect Taxes,
              North Block,
             New Delhi-110 001.

          4. The Principal Chief Commissioner of Central Tax,
              Bengaluru Zone, P.B.No.5400,
             C. R. Building, Queen's Road,
             Bangalore-560 001.                        ....Respondents




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                                   ORDER

(BY CIRCULATION) This Review Application is filed by the applicants in OA No.94/2024 seeking for review of the order passed by this Tribunal dated 21.04.2025 in OA No.94/2024.

2. Section 22(3) (f) of Administrative Tribunals Act, 1985 ('Act' for short), provides for reviewing its decisions by the Tribunal. Sub- section-(3) of Section 22 makes it clear that the Tribunal while discharging its functions under this Act is vested with the same powers as are vested in a Civil Court under the Code of Civil Procedure, 1908 (5 of 1908) while trying a suit, in respect of the matters enumerated in (a) to (i) therein.

3. The grounds available for filing a review application against a judgment have been set out in Order XLVII of the CPC in the following words:

"1. Application for review of judgment - (1) Any person considering himself aggrieved -




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(a) by a decree or order from which an appeal is allowed, but from which no appeal has been preferred,
(b) by a decree or order from which no appeal is allowed, or
(c) by a decision on a reference from a Court of Small Causes, and who, from the discovery of new and important matter or evidence which, after the exercise of due diligence was not within his knowledge or could not be produced by him at the time when the decree was passed or order made, or on account of some mistake or error apparent on the face of the record, or for any other sufficient reason, desires to obtain a review of the decree passed or order made against him, may apply for a review of judgment to the Court which passed the decree or made the order.
(2) A party who is not appealing from a decree or Order may apply for a review of judgment notwithstanding the pendency of an appeal by some other party except where the ground of such appeal is common to the applicant and the appellant, or when, being respondent, he can present to the Appellate Court the case on which he applies for the review.

S SARALADEVI S CAT BANGALORE SARALADEVI2025.07.01 17:33:23+05'30' 79 RA No.13/2025/CAT/BANGALORE BENCH [Explanation-The fact that the decision on a question of law on which the judgment of the Court is based has been reversed or modified by the subsequent decision of a superior Court in any other case, shall not be a ground for the review of such judgment.]"

4. Having regard to the aforesaid provision, it is consistently held by the judicial forums that the scope of review is limited. In the guise of exercising powers of review, this Tribunal cannot substitute the view taken earlier, unless an error is detected on the face of the record not by a process of reasoning after searching or on a roving inquiry.

5. It is apt to refer to the judgment of the Hon'ble Apex Court in Kamlesh Verma Vs. Mayawati and others reported in 2013 (8) SCC 320, the relevant paragraphs of the said judgment are quoted hereunder for ready reference:

"20.1. When the review will be maintainable:
(i) Discovery of new and important matter or evidence which, after the exercise of due diligence, was not within knowledge of the petitioner or could not be produced by him;
(ii) Mistake or error apparent on the face of the record;
(iii) any other sufficient reason.

S SARALADEVI S CAT BANGALORE SARALADEVI2025.07.01 17:33:23+05'30' 80 RA No.13/2025/CAT/BANGALORE BENCH The words "any other sufficient reason" have been interpreted in Chhajju Ram v. Neki (AIR 1922 PC 112) and approved by this Court in Moran Mar Basselios Catholicos v. Most Rev. Mar Poulose Athanasius (AIR 1954 SC 526 to mean "a reason sufficient on grounds at least analogous to those specified in the rule". The same principles have been reiterated in Union of India v. Sandur Manganese & Iron Ores Ltd. ((2013) 8 SCC

337).

20.2 When the review will not be maintainable:

(i) A repetition of old and overruled argument is not enough to reopen concluded adjudications.
(ii) Minor mistakes of inconsequential import.
(iii) Review proceedings cannot be equated with the original bearing of the case.
(iv) Review is not maintainable unless the material error, manifest on the face of the order, undermines its soundness of results in miscarriage of justice.
(v) A review is by no means an appeal in disguise whereby an erroneous decision is reheard and corrected but lies only for patent error.
(vi) The mere possibility of two views on the subject cannot be a ground for review.
(vii) The error apparent on the face of the record should not be an error which has to be fished out S SARALADEVI S CAT BANGALORE SARALADEVI2025.07.01 17:33:23+05'30' 81 RA No.13/2025/CAT/BANGALORE BENCH and searched.
(viii) The appreciation of evidence on record is fully within the domain of the appellate court, it cannot be permitted to be advanced in the review petition.
(ix) Review is not maintainable when the same relief sought at the time of arguing the main matter had been negatived."

6. This view is reiterated by the Hon'ble Apex Court in Madhusudan Reddy vs. Narayana Reddy in Civil appeal No.5503-04/2022 dated 18.08.2022 and in subsequent judgments.

7. In the light of the settled legal principles, we have carefully examined the review application. We have no hesitation to opine that the applicants are seeking for re-hearing of the matter in the guise of review to recall the order and to delete Paragraph-3 of the operative portion of the order which restricts the arrears of consequential benefits to only three years before the date of filing of the original application, which indeed is based on reasons assigned. Review is not an appeal in disguise. In our considered view, no error apparent on the face of the record is found calling for review of the order dated 21.04.2025 in OA No.94/2024 as sought for.





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8. In the result, the Review Application stands dismissed being devoid of merit.

No order as to costs.

                       sd/-                                sd/-

            (DR.SANJIV KUMAR)                       (JUSTICE S.SUJATHA)
                MEMBER(A)                               MEMBER(J)


     sd.




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