Central Administrative Tribunal - Bangalore
M K Narayan vs Revenue on 21 April, 2025
1 OA No.94/2024/CAT/BANGALORE BENCH
CENTRAL ADMINISTRATIVE TRIBUNAL
BANGALORE BENCH, BENGALURU
ORIGINAL APPLICATION NO.170/00094/2024
ORDER RESERVED : 04.04.2025
DATE OF ORDER : 21.04.2025
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,
S SARALADEVI
S CAT, BANGALORE
2025.04.29
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Aged about 61 years,
Retired as Assistant Commissioner of Central Tax,
Residing at #304 DS MAX Splash Apartments,
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.
S SARALADEVI
S CAT, BANGALORE
2025.04.29
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7. Shri. A SATHYANARAYANA
S/o A SUBΒΑΝΝΑ
Aged about 71 years,
Retired as Superintendent of Central Tax,
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.
S SARALADEVI
S CAT, BANGALORE
2025.04.29
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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,
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,
S SARALADEVI
S CAT, BANGALORE
2025.04.29
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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,
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,
S SARALADEVI
S CAT, BANGALORE
2025.04.29
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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,
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,
S SARALADEVI
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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,
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.
S SARALADEVI
S CAT, BANGALORE
2025.04.29
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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.
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.
S SARALADEVI
S CAT, BANGALORE
2025.04.29
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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.
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.,
S SARALADEVI
S CAT, BANGALORE
2025.04.29
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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.
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,
S SARALADEVI
S CAT, BANGALORE
2025.04.29
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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,
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,
S SARALADEVI
S CAT, BANGALORE
2025.04.29
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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,
Retired as Superintendent of Central Tax,
Residing at No.109, Ist Cross,
ShakthiNilaya, Central Excise Layout,
Bhoopasandra, RMV 2nd Stage,
Bengaluru-560094.
S SARALADEVI
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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,
Residing at Flat C4, 3rd floor,
Surya Nest Apis #57, 15th cross,
Malleswaram Bengaluru 560003.
S SARALADEVI
S CAT, BANGALORE
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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,
S SARALADEVI
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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,
S SARALADEVI
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Aged about 70 years,
Retired as Superintendent of Central Tax,
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,
S SARALADEVI
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Retired as Superintendent of Central Tax,
Residing at SRI RAGHAVENDRA NILAYA,
NO.7, 2nd Cross, KANAKADASA LAY OUT,
LINGARAJAPURA BENGALURU. 560084.
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,
S SARALADEVI
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AREKERE MICO LAYOUT,
BANNERGATTA ROAD.
BANGALORE 560076.
65.Shri. N.K.VENKATESH,
S/o N.V.KRISHNADEVARAIAH,
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.
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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.
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,
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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.
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,
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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,
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,
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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.
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,
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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.
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.
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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.
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.
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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,
Aged about 57 years,
Retired as Superintendent of Central Tax,
Residing at 710, BLOCK 3,
SKYLINE CITY APARTMENTS,
NAGARBHAVI, BENGALURU-560072.
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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,
Aged about 61 years,
Retired as Assistant Commissioner of Central Tax,
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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,
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Residing at #361, 4 ΤΗ ΜΑΙΝ,
7TH CROSS RHCS LAYOUT 2 ND STAGE,
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,
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Aged about 61 years,
Retired as Assistant Commissioner of Central Tax,
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 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,
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Aged about 68 years,
Retired as Superintendent of Central Tax,
Residing at #34 7th Cross, PR Layout,
Murugeshpalya, Bangalore.
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,
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Residing at No. 296, 5th Main Road,
1st Cross, Banashankari 5th Stage,
Dr. Vishnuvardhan Road,
Behind Mantri Alpine Appartments,
Uttarahalli, Bangalore 560061.
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.
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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.
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.
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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.
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,
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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.
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.
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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,
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.
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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,
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.
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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,
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.
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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.
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.
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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.
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.
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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,
NANDAKUMAR LAYOUT; 8TH MAIN;,
RAMANJEYA NAGAR ,
UTTARAHALLI, BANGALORE - 560 061.
160.Shri. Ramakrishna,
S/o Muniyappa,
Aged about 64 years,
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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.
164. Shri. G.CHINNAPPA REDDY,
S/o GANGAIAH,
Aged about 61 years,
Retired as Assistant Commissioner of Central Tax,
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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.
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176 .Shri. P.J.Joseph,
S/o P.T.Jacob,
Aged about 52 years,
Retired as Inspector of Central Tax,
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.
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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,
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.
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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.
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.
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188.Shri. ABDUL SATTAR ,
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.
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.
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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,
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.
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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,
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.
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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.
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.
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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,
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.
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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.
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.
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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.
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.
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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.
219.Shri. P VARADARAJ,
S/o PALANI GOUNDAR,
Aged about 71 years,
Retired as Superintendent of Central Tax,
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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.
223. Shri. HARINDRA,
S/o M.S.N IYENGAR,
Aged about 61 years,
Retired as Superintendent of Central Tax,
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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,
Aged about 62 years,
Retired as Assistant Commissioner of Central Tax,
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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 P. B,
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.
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236.Shri. Raghuram D.,
S/o Doraiswamy,
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,
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Retired as Superintendent of Central Tax,
Residing at 245, Ramanashri Nagar,
Near Narayana PU College,
Doddakammanahalli Main Road,
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.
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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.
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.
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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,
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.
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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,
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.
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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,
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,
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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,
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,
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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,
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,
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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,
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.
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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,
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,
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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,
Residing at No.28, 4th Cross, 5th Main,
Basaveshwara Block Teachers Layout,
Mysuru.
278. Shri. Shankar Kallappa Halkarni,
S/o Kallappa Halkarni,
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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 Kaimble,
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.
282.Shri. B V Murali Krishna,
S/o B Janardhana Rao,
Aged about 55 years,
Retired as Inspector of Central Tax,
S SARALADEVI
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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.
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294.Shri. MADIWALAPPA SANGAPPA BIDARKOTI,
S/O SANGAPPA BIDARKOTI,
Aged about 78 years,
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,
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Opp. Tripurasundari Kalyanmantap,
Akkamahadevi Road, Vishveshwar Nagar,
Mysore-570 008.
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,
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Residing at 733, 2nd Cross,
Ramakrishna Nagara, I Block,
Mysore-570 022.
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,
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Retired as Superintendent of Central Tax,
Residing at Surenahalli Village, Tovinakere Post,
Tumakuru-572 138.
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.
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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)
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
(By Advocate, Shri S.Prakash Shetty)
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ORDER
Per: Justice S.Sujatha ...........Member(J)
The applicants have filed this application under Section 19 of the Administrative Tribunals Act, 1985 seeking the following reliefs:
"(i) Hold the letter Ref F.No.A-26017/65/2003-Ad.IIA dated 25.07.2023 issued by Department of Expenditure issued by Respondent No.2 in Annexure A-1 as arbitrary, unjust, illegal and set aside the same;
(ii) To quash and set aside the communication C.No.GCCO/II/24/PFXN/02/2023-Accts PCCO dated 04.09.2023 referred to in para 1(i) [Annexure A-1] and similar such communications sent to all the applicants by the authorities' sub-ordinate to the 4th Respondent;
(iii) Direct the Respondents to issue appropriate orders to make the revised pay granted under OM F.No.6/37/98-IC dt. 21.04.2004 to be effective from 01.01.1996 i.e., the date of implementation of the 5th CPC recommendations in the interest of justice and equity.
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(iv) Direct the respondents to pay the consequential arrears arising therefrom with appropriate interest;
(v) Award costs of this application; and/or
(vi) Pass such other order/s for the grant of relief to the applicants which it may deem fit in the facts and circumstances of the case."
2. The applicants are retired employees of Department of Customs and Central Excise. The applicants have joined together to expose a common cause.
Historically, the pay scales of Inspectors of Central Excise, Examiners of Customs and the Preventive Officers of the Custom Houses were always on par with that of the Inspectors of CBI/IB, owing to the fact that the nature of the duties of these officers was comparable and carried the same risk and arduousness. Even 4th CPC had recommended the pay scale of Rs.1640-2900 in respect of these cadres. The pay scale of CBI/IB Inspectors was initially fixed at recommended pay scale, but subsequently Government unilaterally revised the pay S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 13:30:59
-12'00' 84 OA No.94/2024/CAT/BANGALORE BENCH scale of the CBI/IB Inspectors to Rs.2000-3200/- with retrospective effect from 01.01.1986. But the same benefit was not extended to the Inspectors of Central Excise and others, which led to agitation and negotiation with the department through various staff associations. However, by that time the 5th CPC was constituted and the issue was referred to 5th CPC in pursuance of the C.A.T., Jabalpur Bench's order in OA No.541/1994. Though the Commission in the 5th CPC proceedings recommended the replacement scale corresponding to the scale of Rs.1640-2900/- even for the cadre of CBI/IB Inspectors, recording that there was no justification for grant of higher pay scale to CBI/IB than the one recommended by the 4th CPC, despite the specific recommendation of 5th CPC, Government chose to recommend replacement scale corresponding to the scale of Rs.2000-3200/- to the CBI/IB Inspectors and retained the pay scale corresponding to the pay scale of Rs.1640- 2900/- to the Inspectors of Central Excise and other similarly placed cadres. This differential treatment and the agitations of the aggrieved persons forced the Hon'ble Finance Minister to form a High Power Committee to go into the representations and demands relating to the pay S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 13:30:59
-12'00' 85 OA No.94/2024/CAT/BANGALORE BENCH scale disparity and other grievances arising out of 5th CPC. This Committee constituted in the year 1998 recommended the grant of pay scale equivalent to that of CBI/IB Inspectors to the Inspectors of Central Excise as well. Having regard to the recommendations of the High Power Committee, the Ministry of Finance issued OM dated 21.04.2004 revising pay scales of all the cadre which were adversely affected by the hostile treatment meted out by the Government with effect from the date of the OM i.e., 21.04.2004. The demand of the officers to extend the revised pay with effect from 01.01.1996 i.e., the date of implementation of 5th CPC recommendations was referred before the 6th CPC. The 6th CPC though clearly admitted the well established parity of the Chief Enforcement Officer with the Superintendent of Central Excise, Superintendent of Customs (Preventive), Appraisers, Income Tax Officers and Superintendent of Narcotics, but no such equal treatment was given by the Government to the aggrieved officers which constrained the officers to file OAs before the different Benches of this Tribunal seeking for grant of the revised pay scales from retrospective date i.e., 01.01.1996, wherein the relief was granted notionally w.e.f.
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01.01.1996. The subsequent petitions/appeals including SLPs filed by the respective departments were dismissed both on merits and limitation. As such, the applicants filed individual representations before the authorities seeking for similar reliefs, but in vain. Being aggrieved by the rejection of the claim of the applicants, this OA is preferred.
3. Submissions of the learned Counsel for the applicants.
Learned Counsel Shri M.A.Narayana representing the applicants submitted that the respondents though admittedly took cognizance of the anomaly in the pay scales of the similarly placed persons, constituted the High Power Committee to address the issue. However, the anomaly was removed partially by the respondents through the impugned OM dated 21.04.2004 awarding the higher pay scale with effect from 21.04.2004 instead of 01.01.1996. Learned Counsel further submitted that any subsequent pay revision after the implementation of the Pay Commission report is to be related back to the date of implementation of the revised pay rules and ought to be granted from that date, is no more res-integra. As the Revised Pay Rules, 1997 implementing the recommendations of the 5th CPC came into force with effect from S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 13:30:59
-12'00' 87 OA No.94/2024/CAT/BANGALORE BENCH 01.01.1996, any rectification/modification/revision in scales recommended by the Central Pay Commission should also be implemented from the date the revised pay scales coming into force for all the Central Ministries/Departments etc. The decision to revise the pay scales with prospective effect from 21.04.2004 instead of 01.01.1996 is arbitrary and illegal. Learned Counsel has placed reliance on the following citations:
1) OA No.397/2009 (DD: 10.07.2012)- Ashis Chakraborth and others vs. Union of India and others.
2) WPCT No.21/2015 (DD: 03.05.2023) - The Union of India and others vs. Ashis Chakraborty and others.
3) OA No.1089/2019 and connected matters (DD: 09.01.2024) -
Cyril Jospeph and others vs. Union of India and others)
4) W.P.No.10490/2024- Union of India vs. R.Siva Shankara Sastry and others (DD: 09.08.2024) High Court of Telangana.
5) SLP No.59005/2024 - (DD: 28.02.2025)
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4. Submissions of the learned Counsel for the respondents.
Referring to the detailed reply statement filed on behalf of the respondents, learned Counsel Shri Prakash Shetty representing the respondents submitted that the issue of pay parity and upgradations of pay scales of Superintendent/Inspectors during 1995-2004 was considered in detail in the Ministry in consultation with Department of Expenditure and the High Power Committee felt that since there had been no alternations in the duties of Inspectors falling in the two categories viz., Inspectors of Central Excise and Customs and Preventive Officers, strong recommendations for parity in pay scale and other perks were suggested. Thereafter, the Department of Expenditure issued OM dated 21.04.2004 considering the decision taken by the duly constituted High Power Committee. The 6th CPC, an expert Body in these matters, also examined the issue of retrospective revision of pay for the executive post of CBEC and CBDT. The matter was examined in consultation with Department of Expenditure.
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5. However, the Department of Expenditure having examined the issue in a broader spectrum has decided that the pay scale of the following Group 'D' and 'C' posts shall stand revised with effect from 21.04.2004 and not retrospectively from 01.01.1996.
Sl. Name of the post Existing Scale
Revised Pay
No. Scale
1 Appraiser Rs.6500-10500 Rs.7500-12000
2 Superintendent of Rs.6500-10500 Rs.7500-12000
Customs (Preventive)
3 Superintendent of Central Rs.6500-10500 Rs.7500-12000
Excise
4 Inspector of Central Rs.5500-9000 Rs.6500-10500
Excise
5 Examiner (Customs) re- Rs.5500-9000 Rs.6500-10500
designated as Inspector
(Examiner)
6 Preventive Officer Rs.5500-9000 Rs.6500-10500
(Customs) re-designated
as Inspector (Preventive
Officer)
6. The Department of Expenditure has issued the aforesaid OM dated 21.04.2004 after considering the decision taken by the duly constituted High Power Committee. The challenge was made before the various judicial Forums by the aggrieved persons, but the applicants herein, were sleeping over the mater, they being fence sitters, having S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 13:30:59
-12'00' 90 OA No.94/2024/CAT/BANGALORE BENCH approached this Tribunal in the year 2024, delay and laches being manifestly apparent, they would be entitled to the upgraded pay scales with effect from 01.01.1996 on notional basis as ruled by the judicial orders but arrears requires to be restricted to three years in terms of the judgments of the Hon'ble Apex Court in following judgments:
1) Union of India and others vs. Tarsem Singh reported in 2008 (8) SCC 648 [Civil Appeal No.5151-5152/2008 (DD:13.08.2008)].
2) State of M.P. & Others vs. Yogendra Shrivastava reported in (2010) 12 SCC 538 [Civil Appeal No.3156/2007 (DD: 07.10.2009)].
3) Asger Ibrahim Amin vs. Life Insurance Corporation of India Reported in (2016) 13 SCC 797 [Civil Appeal No.10251/2014 (DD: 12.10.2015)].
7. Analysis The issue (on merits) involved herein is no more res-integra in view of the orders passed by various Benches of this Tribunal. It is apt to refer to the order passed in OA No.397/2009 - Ashis Chakraborth and others vs. Union of India and others (DD: 10.07.2012) by the Calcutta Bench of this Tribunal, wherein considering the identical issue, S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 13:30:59
-12'00' 91 OA No.94/2024/CAT/BANGALORE BENCH it was held that the applicants therein, would be entitled to the upgraded pay scale from 01.01.1996 on notional basis and arrears from 21.04.2004 onwards only while allowing the OA. The said order was challenged by the respondents in WPCT No.21/2015 before the Hon'ble High Court Calcutta, wherein it is observed as under:
"The question, therefore, remains in the instant litigation is whether the effect can be given to such recommendation from 01.01.1996 or from a date posterior thereto. In all such cases, relied upon before us, the Special Anomaly Committee was directed to be constituted to take a conscious decision in this regard. Since it is policy decision of the Government of India and the interference under the power of judicial review is very limited in this regard, we feel that it would sub-serve the justice if the Special Anomaly Committee is constituted and a decision is taken in this regard.
The Impugned order needs to be modified to the extent that the Union of India should constitute a Special Anomaly Committee to take a decision on the grievance raised by the petitioners in the representations having made in this regard and communicate such decision to the respective respondents.
We, therefore, direct that the Union of India shall constitute a Special Anomaly Committee within two months from the date of S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 13:30:59
-12'00' 92 OA No.94/2024/CAT/BANGALORE BENCH communication of this order who shall decide the representations made by the respondents annexed to the writ-petition from page 70 onwards within one month from the date of constitution of the said Committee and shall communicate the decision within a week therefrom to the respective respondents.
With these observations, the writ-petition being WPCT 21 of 2015 is disposed of. No order as to costs."
In compliance with the said order, Special Anomaly Committee was constituted, the Special Anomaly Committed observed that there is no anomaly in the date of effectiveness for grant of enhanced pay scale of Rs.6500-10500/- in case of Inspector of Income Tax and Rs.7500-12000 in case of Income Tax Officer. In some of the cases, enhanced pay scale was granted from 01.01.1996 while in case of Income Tax Officer and Inspector of Income Tax, it was granted with effect from 21.04.2004. This anomaly needs to be redressed in case of the 13 respondents (therein), subject to the approval of the competent authority. Recommendations made by the Special Anomaly Committee reads as under:
S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 13:30:59
-12'00' 93 OA No.94/2024/CAT/BANGALORE BENCH "Recommendations.
Pay scale in the grade of Inspector shall be notionally enahanced to Rs.6500-10500 w.e.f 01.01.1996 and in the grade of ITO to Rs.7500-12000 w.e.f. the date of joining the post of ITO i.e., 30.07.2003. The pay shall be refixed accordingly and the actual payment as well as arrears thereupon shall be given w.e.f. 21.04.2004 i.e., the date of issuance of OM by Department of Expenditure F.No.6/37/98-IC dated 21.04.2004."
8. In OA No.1089/2019 and connected matters [Cyril Joseph vs. Union of India and others (DD:09.01.2024)] the Hyderabad Bench of this Tribunal, allowing the OAs directed the respondents to grant enhanced pay scale of Inspectors/Superintendents in the Central Tax and Customs Department from 01.01.1996 notionally to the applicants along with consequential arrears, if any, within a period of three months from the date of receipt of the said order. This order has been upheld by the Hon'ble High Court for the State of Telangana at Hyderabad in W.P.No.10490/2024 and confirmed by the Hon'ble Apex Court in SLP No. 59005/2024 vide order dated 28.02.2025. Similarly in WPCT No.6/2025, the Principal Commissioner of CGST and S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 13:30:59
-12'00' 94 OA No.94/2024/CAT/BANGALORE BENCH CX, Kolkata North CGST & CX Commisionerate vs. Nabarun Roy and others, the Hon'ble High Court of Calcutta has observed that the petitioners are entitled to the benefits notionally with effect from 01.01.1996, referring to the Hon'ble Apex Court order in SLP (C) No. 59005/2024 preferred against the order passed by the Hon'ble High Court of Telangana in W.P.No.10490/2024 and accordingly Writ Petition has been disposed of. Similar view has been expressed by the Hon'ble High Court of Madhya Pradesh at Jabalpur in Miscellaneous Petition No.177/2025 (DD:18.03.2025).
Thus in the present proceedings, there is no cavil on the entitlements of the applicants to the enhanced pay scales from 01.01.1996 notionally and actually from 21.04.2004, but the dispute is insofar as the entitlement of the applicants to the arrears are concerned having regard to the delay and laches. Hence, the only question that requires to be addressed by this Tribunal is with respect to the entitlement of the applicants so far as the arrears are concerned.
9. The Hon'ble Apex Court in Tarsem Singh supra, addressing the issue of delay and laches has observed thus:
S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 13:30:59
-12'00' 95 OA No.94/2024/CAT/BANGALORE BENCH "7. To summarise, normally, a belated service related claim will be rejected on the ground of delay and laches (where remedy is sought by filing a writ petition) or limitation (where remedy is sought by an application to the Administrative Tribunal). One of the exceptions to the said rule is cases relating to a continuing wrong. Where a service related claim is based on a continuing wrong, relief can be granted even if there is a long delay in seeking remedy, with reference to the date on which the continuing wrong commenced, if such continuing wrong creates a continuing source of injury. But there is an exception to the exception. If the grievance is in respect of any order or administrative decision which related to or affected several others also, and if the re-opening of the issue would affect the settled rights of third parties, then the claim will not be entertained. For example, if the issue relates to payment or re-
fixation of pay or pension, relief may be granted in spite of delay as it does not affect the rights of third parties. But if the claim involved issues relating to seniority or promotion etc., affecting others, delay would render the claim stale and doctrine of laches/limitation will be applied. Insofar as the consequential relief of recovery of arrears for a past period is concerned, the principles relating to recurring/successive wrongs will apply. As a consequence, the High Courts will restrict the consequential S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 13:30:59
-12'00' 96 OA No.94/2024/CAT/BANGALORE BENCH relief relating to arrears normally to a period of three years prior to the date of filing of the writ petition.
8. In this case, the delay of sixteen years would affect the consequential claim for arrears. The High Court was not justified in directing payment of arrears relating to sixteen years, and that too with interest. It ought to have restricted the relief relating to arrears to only three years before the date of writ petition, or from the date of demand to date of writ petition, whichever was lesser. It ought not to have granted interest on arrears in such circumstances."
10. In the case of Yogendra Shrivastava supra, the Hon'ble Apex Court considering the entitlement of NPA at 25% of pay of the Madhya Pradesh Employees' State Insurance Service (Gazetted) Recruitment Rules, 1981, held insofar as arrears, the employees are entitled to recover the difference in NPA only in regard to the salary which accrued due during the three years prior to the date of filing of the original applications before the Tribunal and not from the date of their appointments, further observing that if the State of Madhya Pradesh and others - appellants therein, in pursuance of the orders of the S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 13:30:59
-12'00' 97 OA No.94/2024/CAT/BANGALORE BENCH Tribunal/High Court, had paid the difference of NPA, for any period beyond the years before the date of the respective original applications, they will be at liberty to recover the same from the respective respondents in 24 monthly instalments.
11. In Asger Ibrahim Amin supra, while considering the question whether the appellant therein, Asger Ibrahim Amin is entitled to claim pension even though he resigned from service on his own volition and, if so, whether his claim on this count had become barred by limitation and laches, held that "considering the huge delay, not explained by proper reasons, on the part of the Appellant in approaching the Court, we limit the benefits of arrears of pension payable to the Appellant to three years preceding the date of the petition filed before the High Court".
12. The Hon'ble Apex Court while deciding the effective date of implementing the order passed by the Hon'ble Apex Court in Union of India and Another vs. M.Siddaraj vide final order dated 20.02.2025 in Miscellaneous Application Diary No.2400/2024 in Civil appeal S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 13:30:59
-12'00' 98 OA No.94/2024/CAT/BANGALORE BENCH No.3933/2023, modifying the interim order dated 06.09.2024 declared as under:
"We are inclined to dispose of the present miscellaneous applications directing that Clauses (a), (b) and (c) of the order dated 06.09.2024 will be treated as final directions. We are, however, of the opinion that Clause (d) of the order dated 06.09.2024 requires modification which shall now read as under:
"(d) In case any retired employee filed an application for intervention/impleadment/writ petition/original application before the Central Administrative Tribunal/High Courts/this Court, the enhanced pension by including one increment will be payable for the period of three years prior to the month in which the application for intervention/ impleadment/ writ petition/ original application was filed."
Further, clause (d) will not apply to the retired government employee who filed a writ petition/original application or an application for intervention before the Central Administrative Tribunal/High Courts/this Court after the judgment in "Union of India & Anr. v. M. Siddaraj", as in such cases, clause (a) will apply.
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Recording the aforesaid, the miscellaneous applications are disposed of.
We, further, clarify that in case any excess payment has already been made, including arrears, such amount paid will not be recovered."
13. In State of Uttar Pradesh and others vs. Arvind Kumar Srivastava & others reported in (2015) 1 SCC 347 - Civil Appeal No.9849/2014 (DD:17.10.2014), the Hon'ble Apex Court has observed thus:
"22.2. However, this principle is subject to well recognized exceptions in the form of laches and delays as well as acquiescence. Those persons who did not challenge the wrongful action in their cases and acquiesced into the same and woke up after long delay only because of the reason that their counterparts who had approached the Court earlier in time succeeded in their efforts, then such employees cannot claim that the benefit of the judgment rendered in the case of similarly situated persons be extended to them. They would be treated as fence-sitters and laches and delays, and/or the acquiescence, would be a valid ground to dismiss their claim.
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22.3. However, this exception may not apply in those cases where the judgment pronounced by the Court was judgment in rem with intention to give benefit to all similarly situated persons, whether they approached the Court or not. With such a pronouncement the obligation is cast upon the authorities to itself extend the benefit thereof to all similarly situated person. Such a situation can occur when the subject matter of the decision touches upon the policy matters, like scheme of regularisation and the like (see K.C. Sharma & Ors. v. Union of India (supra). On the other hand, if the judgment of the Court was in personam holding that benefit of the said judgment shall accrue to the parties before the Court and such an intention is stated expressly in the judgment or it can be impliedly found out from the tenor and language of the judgment, those who want to get the benefit of the said judgment extended to them shall have to satisfy that their petition does not suffer from either laches and delays or acquiescence."
14. In the light of the aforesaid judgements, the question of delay and laches in preferring the original application(s) before this Tribunal, is examined.
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15. CONCLUSION
It is ex-facie apparent that the applicants subsequent to the issue of Office Memorandum dated 21.04.2004 (Annexure A2) which gives effect to the revised pay scales immediately from the date of the said order i.e., 21.04.2004, have not made any sincere efforts to challenge the said order at the earliest point of time. They were sleeping over the matter and raised suddenly from the slumber in the year 2024 after 20 years, only for the reason that some of the similarly situated persons who approached the judicial forums earlier, in time, succeeded in their efforts. As such, they were to be treated as fence sitters. Thus, we are of the considered view that contextually, the main relief may be granted in terms of the judicial orders passed by various Benches of this Tribunal and confirmed by the Higher Courts, inasmuch as extending the benefit of higher pay scale as granted in the OM dated 21.04.2004, notionally with effect from 01.01.1996 and actually from 21.04.2004, condoning the delay as it does not affect the rights of the third parties. However, insofar as the consequential relief of recovery of arrears for the past period is concerned, the principles relating to S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 13:30:59
-12'00' 102 OA No.94/2024/CAT/BANGALORE BENCH recurring/successive wrongs will apply as per the settled legal principles enunciated in Tarsem Singh, supra. The delay of 20 years would affect the consequential claim for arrears. Considering the huge delay not explained by proper reasons in approaching the Tribunal by the applicants, in our opinion, the consequential relief relating to arrears could be restricted to a period of three years prior to the date of filing of the application in the interest of justice and equity. Hence the following:
ORDER
1) The letter Reference F.No.A-26017/65/2003-Ad.IIA dated 25.07.2023 (Annexure A1) as communicated by the competent authorities, is set aside. The respondents are directed to extend the benefit of upgraded pay scales to the applicants granted vide OM dated 21.04.2004 (Annexure A2) notionally with effect from 01.01.1996.
2) The OM dated 21.04.2004 (Annexure A2) issued by the Respondent No.2 insofar as it relates to the effective date of application, is modified. The applicants are entitled to the S SARALADEVI S CAT, BANGALORE 2025.04.29 SARALADEVI 13:30:59
-12'00' 103 OA No.94/2024/CAT/BANGALORE BENCH benefits flowing from OM dated 21.04.2004 (Annexure A2) notionally with effect from 01.01.1996 and actually from 21.04.2004.
3) The applicants are entitled to the consequential benefit of arrears thereof, to only three years before the date of filing of the original application (02.02.2024), before this Tribunal.
4) OA stands disposed of, in terms of above.
All the pending MA(s), if any, stand disposed of. No order as to costs.
sd/- sd/-
(DR.SANJIV KUMAR) (JUSTICE S.SUJATHA)
MEMBER(A) MEMBER(J)
sd.
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