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[Cites 6, Cited by 0]

Karnataka High Court

The State Of Karnataka vs Sri S Ramaiah on 31 October, 2025

Author: S.G.Pandit

Bench: S.G.Pandit

                            -1-
                                            WP No.16582 of 2023
                                        AND CONNECTED MATTERS


IN THE HIGH COURT OF KARNATAKA AT BENGALURU
      DATED THIS THE 31ST DAY OF OCTOBER, 2025
                        PRESENT
         THE HON'BLE MR. JUSTICE S.G.PANDIT
                           AND
        THE HON'BLE MR. JUSTICE K. V. ARAVIND
             W.P. NO.16582/2023 (S-KSAT)
                         C/W
      W.P. NO.13427/2022, W.P. NO.18490/2022,
       W.P. NO.20687/2022, W.P. NO.4099/2023,
     W.P. NO.12931/2023 AND W.P. NO.26337/2023
                       (S-KSAT)

IN W.P. NO.16582/2023:

BETWEEN:

1.    THE STATE OF KARNATAKA
      REP. BY ITS PRINCIPAL SECRETARY
      TO GOVERNMENT
      DEPT. OF PERSONNEL AND
      ADMINISTRATIVE REFORMS SERVICES,
      VIDHANA SOUDHA, BENGALURU-560001.

2.    THE STATE OF KARNATAKA
      REP. BY ITS PRINCIPAL SECRETARY
      TO GOVERNMENT, FINANCE DEPARTMENT,
      VIDHANA SOUDHA, BENGALURU-560001.

3.    THE STATE OF KARNATAKA
      REP. BY ITS PRINCIPAL SECRETARY
      TO GOVERNMENT,
      DEPARTMENT OF AGRICULTURE
      AND SERICULTURE, M S BUILDING,
      BENGALURU-560001.

4.    THE STATE OF KARNATAKA
      REP. BY ITS PRINCIPAL SECRETARY
      TO GOVERNMENT,
      SOCIAL WELFARE DEPARTMENT,
                           -2-
                                       WP No.16582 of 2023
                                   AND CONNECTED MATTERS


     VIKASA SOUDHA, BENGALURU-560001.

5.   THE ACCOUNTANT GENERAL IN KARNATAKA
     PARK HOUSE ROAD, BENGALURU-560001.

6.   THE SECRETARY TO GOVERNMENT
     REVENUE DEPARTMENT,
     REGISTRATION AND STAMPS,
     M S BUILDING, BENGALURU-560001.

7.   THE DIRECTOR
     DEPARTMENT OF HORTICULTURAL
     DEVELOPMENT, M S BUILDING,
     BENGALURU-560001.

8.   THE DIRECTOR
     DEPARTMENT OF SOCIAL WELFARE,
     M S BUILDING, BENGALURU-560001.

9.   THE COMMISSIONER OF TRANSPORT
     A BLOCK, BMTC COMPLEX,
     1ST FLOOR, SHANTHINAGAR,
     BENGALURU-560027.

10. THE INSPECTOR GENERAL OF
    REGISTRATION AND
    COMMISSIONER OF STAMPS
    KANDAYA BHAVAN, 8TH FLOOR,
    KG ROAD, BANGALORE-560027.

11. CHIEF EXECUTIVE OFFICER
    ZILLA PANCHAYATH, CHITRADURGA,
    CHITRADURGA DISTRICT-577501.

12. THE STATE OF KARNATAKA
    REP. BY ITS PRINCIPAL SECRETARY
    TO GOVERNMENT, RDPR DEVELOPMENT,
    M S BUILDING, BENGALURU-560001.
                                           ...PETITIONERS
(BY SRI. REUBEN JACOB, AAG A/W
 SRI B RAVINDRANATH, AGA)

AND:

1.   SRI M N SRINIVAS S/O NARAYANAPPA,
                            -3-
                                        WP No.16582 of 2023
                                    AND CONNECTED MATTERS


     AGED ABOUT 63 YEARS,
     RETD. SUB REGISTRAR,
     DEPARTMENT OF STAMPS AND REGISTRATION,
     R/O NO.228, 9TH CROSS, TELE COM LAYOUT,
     K P AGRAHARA, BANGALORE-560023.

2.   SRI S T NAGARAJA
     S/O S M THIMMAPPA,
     AGED ABOUT 65 YEARS,
     RETD. OFFICE SUPERINTENDENT,
     RDPR DEPARTMENT,
     R/O NO.72, SANGAMESHWARA,
     BANK COLONY, CHITRADURGA-577501.

3.   SMT. SHAMALA DEVI K W/O RAVI V R,
     AGED ABOUT 67 YEARS,
     RETD. FIRST DIVISION ASSISTANT,
     SERICULTURE DEPARTMENT,
     R/O NO.115, 3RD MAIN,
     4TH CROSS, M E I LAYOUT,
     BAGALAGUNTE, BANGALORE-560073.

4.   SMT. K BHARATHI W/O V GOPAL,
     AGED ABOUT 68 YEARS,
     RETD. TYPIST, SERICULTURE DEPT,
     R/O NO.6/1, OFF: SFHS,
     RTI QUARTERS, NANDHINI LAYOUT,
     BANGALORE-560096.

5.   SRI C MANJUNATHA S/O THIRUKAPPA,
     AGED ABOUT 66 YEARS,
     RETD. SERICULTURE OPERATIVE,
     SERICULTURE DEPARTMEN,
     R/O NO.44, 2ND CROSS, BLUE FLIED GARDEN,
     VIDHYARANYAPURA, BENGALURU-560097.

6.   SRI JAYAPRAKASH K G
     S/O LATE GANGADHARAPPA K,
     AGED ABOUT 67 YEARS,
     RETD. FIRST DIVISION ASSISTANT,
     SERICULTURE DEPARTMENT,
     R/O NO.848, RUDRAGIRI NEW NO.1,
     1ST C MAIN, 6TH CROSS, L N COLONY,
     YESHWANTHPURA, BANGALORE-560022.
                          -4-
                                      WP No.16582 of 2023
                                  AND CONNECTED MATTERS


7.   SRI A R KRISHNA SHASTRY
     S/O ANANTHARAMA SHASTRY,
     AGED ABOUT 71 YEARS,
     RETD. FIRST DIVISION ASSISTANT,
     TRANSPORT DEPARTMENT,
     R/O NO.25, MAYLARA KRUPA,
     HOSAHALLI ROAD, SOMAPUR GATE,
     SARJAPURA ROAD, BANGALORE-562125.

8.   SRI T V RAMAKRISHNAPPA
     S/O LATE VENKATARAMANA GOWDA,
     AGED ABOUT 65 YEARS,
     RETD. FDA, SOCIAL WELFARE DEPT,
     R/O NO.551, CHAMUNDESHWARI NILAYA,
     JANANI LAYOUT, ADARSHA NAGARA,
     MALURU-563130.

9.   SRI A R SRIVATSALA S/O RANGASWAMY SHETTY,
     AGED ABOUT 69 YEARS, RETD FDA, RTO DEPT,
     R/O NO.11, 5TH CROSS, SRIRAMA LAYOUT,
     JNANAJYOOTHI NAGARA, BANGALORE-560056.

10. SRI PARASHIVAMURTHY S/O LATE DEVAPPA,
    AGED ABOUT 64 YEARS,
    RETD. SUPERINTENDENT,
    TRANSPORT DEPT, R/O NO.12,
    5TH CROSS, SRIRAMA LAYOUT,
    JNANAJYOTHINAGARA, BANGALORE-560056.

11. SRI MUNISWAMAPPA S/O CHOWDAPPA,
    AGED ABOUT 65 YEARS,
    RETD. GARDENER IN HORTICULTURAL,
    HULIMAVE, BANGALORE
    HOUSE NO.204, VENKATAPURA,
    2ND MAIN ROAD, BANGALORE-560034.

12. SRI R CHANDRASHEKARAIAH
     S/O LATE K RUDARAIAH,
     RETD., SUB REGISTRAR,
     DEPARTMENT OF STAMPS
     AND REGISTRATION, NO.21, 19TH MAIN ROAD,
     J C NAGAR, WEST OF CHORD ROAD,
     KURABARAHALLI, BANGALORE-560086.
                                         ...RESPONDENTS
(BY SRI. V S RAVINDRA HOLLA, ADV. FOR
 C/R11 AND ALSO FOR R1 TO R10 & R12)
                           -5-
                                      WP No.16582 of 2023
                                  AND CONNECTED MATTERS




     THIS PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO A. CALL FOR
RECORDS FROM KSAT IN A. NOS. 5189 TO 5200/2021; B.
ISSUE A WRIT OF CERTIORARI OR ANY OTHER WRIT OF THE
NATURE OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT
OR ORDER OR DIRECTION TO QUASH THE ORDER PASSED BY
THE KARNATAKA STATE ADMINISTRATIVE TRIBUNAL AT
BENGALURU IN APPLICATION NO.5189 TO 5200/2021 DATED
28-03-2022      VIDE       ANNEXURE-A      TO      THE
WRIT PETITION AND ETC.

IN W.P. NO.13427/2022:

BETWEEN:

1.   STATE OF KARNATAKA
     REP. BY ITS PRINCIPAL SECRETARY
     TO GOVERNMENT,
     DEPARTMENT OF PERSONNEL AND
     ADMINISTRATIVE REFORMS SERVICES,
     VIDHANA SOUDHA, BENGALURU-560001.

2.   STATE OF KARNATAKA
     REP. BY ITS PRINCIPAL
     SECRETARY TO GOVERNMENT,
     DEPARTMENT OF FINANCE,
     VIDHANA SOUDHA, BENGALURU-560001.

3.   THE ACCOUNTANT GENERAL IN KARNATAKA,
     PARK HOUSE ROAD, BENGALURU-560001.

4.   STATE OF KARNATAKA
     REP. BY ITS PRINCIPAL SECRETARY
     TO GOVERNMENT,
     DEPARTMENT OF HEALTH AND FAMILY WELFARE,
     M S BUILDING, BENGALURU-560001.

5.   STATE OF KARNATAKA
     REP. BY ITS DIRECTOR,
     DEPARTMENT OF HEALTH AND
     FAMILY WELFARE, M S BUILDING,
     ANAND RAO CIRCLE, BENGALURU-560001.
                            -6-
                                       WP No.16582 of 2023
                                   AND CONNECTED MATTERS


6.   THE STATE OF KARNATAKA
     REP. BY ITS PRL. SECRETARY
     TO GOVERNMENT,
     RURAL DEVELOPMENT AND
     PANCHAYAT RAJ DEPARTMENT,
     M S BUILDING, BENGALURU-560001.
                                          ...PETITIONERS
(BY SRI REUBEN JACOB, AAG A/W
 SRI B RAVINDRANATH, AGA)

AND:

1.     SRI S HANUMANTHACHAR S/O KRISHNACHAR,
       AGED ABOUT 70 YEARS,
       RETIRED JUNIOR HEALTH ASSISTANT,
       HEALTH DEPARTMENT,
       O/O HEALTH AND FAMILY WELFARE
       TRAINING CENTRE, BENGALURU
       R/O GB FLAT NO.9 AND 30,
       SLV PEARL APARTMENT, KENCHANAHALLI,
       RAJARAJESHWARINAGARA, BENGALURU-560098.

2.     SRI M SHIVANNA S/O LATE MARAPPA,
       AGED ABOUT 68 YEARS,
       RETD. EXTENSION OFFICER,
       RDPR DEPARTMENT,
       O/O TALUK PANCHAYAT OFFICE,
       K R NAGAR TALUK OFFICE,
       R/O SHAIVA NILAYA, EKAMBARAM LAYOUT,
       NEAR WATER TANK, PRAGATHINAGAR,
       NANJANGUDU, MYSORE-570130.

3.     THE CHIEF EXECUTIVE OFFICER
       ZILLA PANCHAYATH, NANJANAGUDU,
       MYSORE DISTRICT-571301.

4.     G.T. SOMASHEKARAPPA,
       S/O THIPPESWAMY E.N,
       AGED ABOUT 67 YEARS,
       RETD. ASSISTANT DIRECTOR,
       DEPARTMENT OF RDPR,
       R/O GHATAPARTHY (PO),
       CHALLAKERE TALUK,
                              -7-
                                          WP No.16582 of 2023
                                      AND CONNECTED MATTERS


       CHITRADURGA-577543.
                                       ...RESPONDENTS
(BY SRI V.S. RAVINDRA HOLLA, ADV. FOR
 C/R11 AND ALSO FOR R1 & R2
 SRI N KHETTY, ADV. FOR
 SMT. AKKAMAHADEVI HIREMATH, ADV. FOR R4)

     THIS PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO A) CALL FOR
THE RECORDS IN APPLICATION NO.1005/2018 C/W 7627/2018
ON THE FILE OF THE KARNATAKA ADMINISTRATIVE TRIBUNAL,
BENGALURU AS PER ANNEXURES-A AND B; B) ISSUE A WRIT
OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER
OR DIRECTION SETTING ASIDE THE IMPUGNED ORDER DATED
24/09/2020 IN APPLICATION NO.1005/2018 C/W 7627/2018,
ON THE FILE OF THE KARNATAKA ADMINISTRATIVE TRIBUNAL,
BENGALURU, AS PER ANNEXURES-A AND B AND ETC.

IN W.P. NO.18490/2022:

BETWEEN:

THE STATE OF KARNATAKA
REP. BY ITS SECRETARY TO GOVT.
DEPARTMENT OF PERSONNEL AND
ADMINISTRATIVE REFORMS,
VIDHANA SOUDHA,
BENGALURU-560001.
                                              ...PETITIONER
(BY SRI.REUBEN JACOB, AAG A/W
 SRI B RAVINDRANATH, AGA)

AND:

1. SRI S RAMAIAH S/O LATE SHIVAIAH,
   AGED ABOUT 68 YEARS,
   REF. SENIOR ASSISTANT,
   KSAT, K G ROAD, BENGALURU,
   R/AT MANDYA DISTRICT-571435.

2. THE HONBLE KARNATAKA STATE
   ADMINISTRATIVE TRIBUNAL
   AT BENGALURU BY ITS REGISTRAR,
   KANDAYA BHAVAN, K G ROAD,
                           -8-
                                       WP No.16582 of 2023
                                   AND CONNECTED MATTERS


     BENGALURU-560009.
                                         ...RESPONDENTS
(BY SRI. M. MADHUSUDAN, ADV. FOR R1
 SRI RAGHAVENDRA GAYATRI, ADV. FOR R2)

     THIS PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR
RECORDS IN A.NO.4534/2021 ON THE FILE OF THE KSAT
BENGALURU AND 2) ISSUE A WRIT OF CERTIORARI OR ANY
OTHER APPROPRIATE WRIT, ORDER OR DIRECTION SETTING
ASIDE THE IMPUGNED ORDER DATED 20.12.2021 IN
A.NO.4534/2021 (ANNEXURE-A) ON THE FILE OF KARNATAKA
STATE ADMINISTRATIVE TRIBUNAL, BENGALURU.

IN W.P. NO.20687/2022:

BETWEEN:

THE STATE OF KARNATAKA
REP. BY ITS SECRETARY TO GOVERNMENT
DEPARTMENT OF PERSONNEL AND
ADMINISTRATIVE REFORMS
VIDHANA SOUDHA
BENGALURU - 560001,
                                           ...PETITIONER
(BY SRI.REUBEN JACOB, AAG A/W
 SRI B RAVINDRANATH, AGA)

AND:

1.    S M MOHAN RAJU
      S/O S R MANJAPPA SHETTY
      AGED ABOUT 69 YEARS
      REF. SENIOR ASSISTANT
      KSAT, K G ROAD, BENGALURU.
      R/AT DHARMASHASTA NILAYA
      NO.329, GOVERNMENT LOWER PRIMARY S
      CHOOL ROAD, 2ND CROSS, J.P. NAGAR
      BELUR, HASSAN DISTRICT -573115.

2.    THE HON'BLE KARNATAKA
      STATE ADMINISTRATIVE TRIBUNAL
      AT BENGALURU, BY ITS REGISTRAR
                          -9-
                                      WP No.16582 of 2023
                                  AND CONNECTED MATTERS


    KANDAYA BHAVAN
    K G ROAD, BENGALURU-560009
                                         ...RESPONDENTS
(BY SRI. M. MADHUSUDAN, ADV. FOR R1
 SRI RAGHAVENDRA GAYATRI, ADV. FOR R2)

     THIS PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO A) CALL FOR
RECORDS IN APPLICATION NO.462/2021 ON THE FILE OF THE
KARNATAKA    STATE    AND   ADMINISTRATIVE   TRIBUNAL,
BENGALURU; B) ISSUE A WRIT OF CERTIORARI OR ANY OTHER
APPROPRIATE WRIT, ORDER OR DIRECTION SETTING ASIDE
THE    IMPUGNED     ORDER     DATED    05/01/2022   IN
A.NO.4622/2021, ON THE FILE OF THE KARNATAKA STATE
ADMINISTRATIVE       TRIBUNAL,     BENGALURU      VIDE
ANNEXURE-A AND ETC.

IN W.P. NO.4099/2023:
BETWEEN:

1. THE STATE OF KARNATAKA
   REPRESENTED BY ITS SECRETARY,
   FINANCE DEPARTMENT,
   VIDHANA SOUDHA, BANGALORE-560 001.

2. THE SECRETARY
   DEPARTMENT OF PERSONNEL AND
   ADMINISTRATIVE REFORMS,
   VIDHANA SOUDHA, BENGALURU-560 001.

3. THE ACCOUNTANT GENERAL IN KARNATAKA
    (A AND E) DIVISION,
    NEW BUILDING, BANGALORE-560 001.
                                      ...PETITIONERS
(BY SRI.REUBEN JACOB, AAG A/W
SRI. B RAVINDRANATH, AGA)

AND:

SRI. ASHOK APPANNA MINACHE
S/O. APPANNA,
AGED ABOUT 68 YEARS,
RETIRED SENIOR ASSISTANT,
DPAR DEPARTMENT, M.S. BUILDING,
                           - 10 -
                                        WP No.16582 of 2023
                                    AND CONNECTED MATTERS


BANGALORE, R/O. H.NO.612, S
RINIVASA NAGAR, SUNKADAKATTE,
BANGALORE-560 091.
                                         ...RESPONDENT
(BY SRI. ASHOK MINACHE, (PARTY-IN-PERSON))

     THIS PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR
RECORDS; QUASH THE IMPUGNED ORDER DATED 21.04.2022
IN A.NO-4962/2021 PASSED BY THE KSAT BENGALURU IN THE
INTEREST OF JUSTICE AND EQUITY (ANNEXURE-A) AND ETC.

IN W.P. NO.12931/2023:

BETWEEN:

1 . THE STATE OF KARNATAKA
    DEPARTMENT OF FINANCE,
    VIDHANA SOUDHA, BENGALURU-560 001,
    REP. BY ITS PRINCIPAL SECRETARY.

2 . THE COMMISSIONER
    COMMERCIAL TAXES IN KARNATAKA,
    VANIJYA THERIGE KARYALAYA,
    GANDHINAGARA, BENGALURU-560 009.
                                           ...PETITIONERS
(BY SRI.REUBEN JACOB, AAG A/W
 SRI. B RAVINDRANATH, AGA)

AND:

1.     T. K. ANAND
       S/O. H. B. KSHETRAPALAIAH,
       AGED ABOUT 60 YEARS,
       RETIRED FIRST DIVISION ASSISTANT,
       O/O JOINT COMMISSIONER OF
       COMMERCIALS TAXES,
       (ADMN.) DGSTO-02,
       BENGALURU-560 047.

2.     H. R. SAVITHRI
       W/O. R. RAGHUPRASAD,
       AGED ABOUT 59 YEARS,
       WORKING AS COMMERCIAL TAX INSPECTOR,
                          - 11 -
                                       WP No.16582 of 2023
                                   AND CONNECTED MATTERS


     O/O JOINT COMMISSIONER OF
     COMMERCIAL TAXES,
     (ADMN.) DGSTO-02, BENGALURU-560 047.

3.   M. R. GAYATHRI
     W/O. K. N. CHANDRA SHEKAR,
     AGED ABOUT 60 YEARS,
     WORKING AS
     COMMERCIAL TAX INSPECTOR,
     O/O JOINT COMMISSIONER OF
     COMMERCIAL TAXES,
     (ADMN.) DGSTO-02, BENGALURU-560 047.

4.   CHAMPAKAVATHI
     AGED ABOUT 64 YEARS,
     W/O. M. D. BALAKRISHNA,
     RETIRED AS TYPIST,
     R/O. 5, ITI LAYOUT,
     RADHA NILAYAM, NEW BEL ROAD,
     RMV EXTENSION, 2ND BLOCK,
     BENGALURU-560 094.

5.   C. ARUL MARIE
     W/O. VENUGOPAL,
     AGED ABOUT 58 YEARS,
     WORKING AS
     COMMERCIAL TAX INSPECTOR,
     O/O JOINT COMMISSIONER OF
     COMMERCIAL TAXES,
     (ADMN.) DGSTO-05, BENGALURU-560 047.

6.   M. S. SHANTHA
     W/O. R. MOHAN RAO,
     AGED ABOUT 58 YEARS,
     WORKING AS TYPIST,
     O/O JOINT COMMISSIONER OF
     COMMERCIAL TAXES,
     (ADMN.) DGSTO-04, BENGALURU-560 047.

7.   T. K. PADMA W/O. H. K. VITTAL,
     AGED ABOUT 61 YEARS,
     RETIRED AS STENOGRAPHER,
     R/AT NO. 99/1/44, 3RD BLOCK, 3RD CROSS,
                            - 12 -
                                        WP No.16582 of 2023
                                    AND CONNECTED MATTERS


       THYAGARAJANAGAR, BENGALURU-560 028.

8.     S. B. CHANDRA SHEKAR
       S/O. LATE BORAIAH,
       AGED ABOUT 58 YEARS,
       WORKING AS
       COMMERCIAL TAX INSPECTOR,
       O/O JOINT COMMISSIONER OF
       COMMERCIAL TAXES, LGSTO-027,
       BENGALURU-560 047.

9.     T. GOVINDAIAH
       S/O. LATE THIRUMALAIAH,
       AGED ABOUT 61 YEARS,
       RETIRED AS COMMERCIAL TAX INSPECTOR,
       R/AT NO. 453, 10TH CROSS,
       1ST STAGE, WEST OF CHORD ROAD,
       BENGALURU-560 010.

10 .   VITTAL DAS
       S/O. LATE K. R. VENKATARAMAIAH,
       AGED ABOUT 58 YEARS,
       WORKING AS
       COMMERCIAL TAX INSPECTOR,
       O/O JOINT COMMISSIONER OF
       COMMERCIAL TAXES, (ADMN.)
       DGSTO-04, BENGALURU-560 047.

11 .   B. CHANDRA SHEKAR
       S/O. BASAVAIAH,
       AGED ABOUT 60 YEARS,
       RETIRED AS TYPIST,
       O/O JOINT COMMISSIONER OF
       COMMERCIAL TAXES,
       (ADMN.) DGSTO-01, BENGALURU-560 047.

12 .   B. KUMARASWAMY
       S/O. LATE K. BASAVARAJAIAH,
       AGED ABOUT 60 YEARS,
       RETIRED AS STENOGRAPHER,
       O/O JOINT COMMISSIONER OF
       COMMERCIAL TAXES,
       (ADMN.) DGSTO-01, BENGALURU-560 047.
                            - 13 -
                                        WP No.16582 of 2023
                                    AND CONNECTED MATTERS


13 .   S. SARVAMANGALA
       W/O. N. RANGARAJU,
       AGED ABOUT 61 YEARS,
       RETIRED AS STENOGRAPHER,
       R/AT NO. 82, ANUGRAHA,
       7TH CROSS, GANESHNAGAR,
       VIRUPAKSHAPURA MAIN ROAD,
       BENGALURU-560 097.

14 .   M. JAYANTHI
       W/O. VENKATARAMANA BHAT,
       AGED ABOUT 61 YEARS,
       RETIRED AS STENOGRAPHER,
       R/AT NO. 54, SUBADRA,
       13TH CROSS, VENUGOPALANAGAR,
       NAGASANDRA POST,
       BENGALURU-560 073.

15 .   D. RAMU S/O. LATE DASAPPA,
       AGED ABOUT 65 YEARS,
       RETIRED AS TYPIST,
       R/AT C/O. RAVIKUMAR,
       OPP. GANESHA TEMPLE ROAD,
       4TH CROSS, NO.174,
       CHIKKABIDRAKALLU,
       NAGASANDRA POST,
       BENGALURU-560 073.

16 .   T. M. RAJA RAO
       S/O. T. N. MADHAVA RAO,
       AGED ABOUT 64 YEARS,
       RETIRED AS STENOGRAPHER,
       R/AT NO. 119, 3RD MAIN,
       3RD STAGE, 3RD PHASE, KATHRIGUPPE,
       BSK 6TH BLOCK, BENGALURU-560 085.

17 .   PRABHAVATHI
       W/O. LATE R. RAMESH,
       AGED ABOUT 62 YEARS,
       RETIRED TYPIST, R/AT NO.1887,
       SOUTH END CIRCLE, 9TH BLOCK,
       JAYANAGAR, BENGALURU-560041.
                             - 14 -
                                          WP No.16582 of 2023
                                      AND CONNECTED MATTERS


18 .   R. L. LEELAVATHI
       W/O. V. BALASUBRAMANI,
       AGED ABOUT 69 YEARS,
       RETIRED AS TYPIST,
       R/AT NO. 28, SUVIKSHA,
       THIMMA REDDY LAYOUT,
       BEHIND MAHARAJA FURNITURE,
       HORMAVU SIGNAL, BENGALURU-560 043.

19 .   JAYASHREE. N. WADAKERI
       D/O. N. S. WADAKERI,
       AGED ABOUT 68 YEARS,
       R/AT NO. 683, 17TH CROSS,
       INDIRANAGAR, BENGALURU-560038.

20 .   ANUSUYAMMA
       W/O. SREEGIRISADANANDA SWAMY,
       AGED ABOUT 60 YEARS,
       RETIRED AS COMMERCIAL TAX INSPECTOR,
       R/AT NO. 10, MARUTHI NILAYA,
       PILLAPPA LAYOUT, VIRUPAKSHAPURA,
       KODIGEHALLI, BENGALURU-560 092.

21 .   S. HEMALATHA
       W/O. P. SURYANARAYANA BHAT,
       AGED ABOUT 60 YEARS,
       WORKING COMMERICAL TAX INSPECTOR,
       R/AT NO. 5/4, 1ST FLOOR,
       3RD MAIN ROAD, MALAGALA MAIN ROAD,
       8TH BLOCK, NAGARABHAVI 2ND STAGE,
       BENGALURU-560 091.

22 .   T. C. NANDA DEVI W/O. R. B. PATIL,
       AGED ABOUT 61 YEARS,
       RETIRED AS TYPIST,
       R/AT NO.172, 6TH CROSS, FF-2,
       TRICONVISTA, NAGARABHAVI,
       BENGALURU-560 072.

23 .   REVANNASIDDAIAH S/O. EARAPPA,
       AGED ABOUT 58 YEARS.
       WORKING AS
       COMMERCIAL TAX INSPECTOR,
                             - 15 -
                                          WP No.16582 of 2023
                                      AND CONNECTED MATTERS


       O/O JOINT COMMISSIONER OF
       COMMERCIAL TAXES,
       (APPEALS) - 6, SHANTHINAGAR,
       BENGALURU-560 041.

24 .   K. R. SHAILAJA W/O. K. S. MANJU,
       AGED ABOUT 61 YEARS,
       RETIRED AS TYPIST,
       R/AT NO. 162,
       VENKATESHWARA EXTENSION,
       INDIRA TENT ROAD, SRINIVASAPURA,
       KOLAR DISTRICT-570 071.

25 .   M. N. SHARADA
       D/O. LATE M. G. NARAYANA RAO,
       AGED ABOUT 67 YEARS,
       RETIRED AS TYPIST,
       R/AT NO. 3-5-1, SHABHARI HOUSE,
       MAHADEVAPET, MADAKERI,
       COORG DISTRICT-572 172.

26 .   N. D. BHARGAVI
       W/O. N. DHARMARAJU,
       AGED ABOUT 65 YEARS,
       RETIRED AS STENOGRAPHER,
       R/AT NO. 129/A, 2ND CROSS, II STAGE,
       BHOGADI, MYSORE-570 026.

27 .   N. VIMALA W/O. V. VENKATESHPRASAD,
       AGED ABOUT 60 YEARS,
       RETIRED AS COMMERCIAL TAX INSPECTOR,
       O/O DEPUTY COMMISSIONER
       OF COMMERCIAL TAXES,
       (AUDIT)-4, DGSTO, MYSORE-570 026.

28 .   T. S. UMA W/O. LATE T. B. SHANTHAPPA,
       AGED ABOUT 63 YEARS,
       RETIRED AS TYPIST,
       R/AT NO. 115, ILAWALA,
       MYSORE-570 026.

29 .   SUJAYA. R. BENGALURU
       D/O. LATE RAMAKRISHNA,
                           - 16 -
                                         WP No.16582 of 2023
                                     AND CONNECTED MATTERS


       AGED ABOUT 63 YEARS,
       RETIRED AS STENOGRAPHER,
       R/AT NO. 121/13,
       NEAR MAHADESHWAR TEMPLE,
       KANAKAGIRI, MYSORE-570 026.

30 .   JAYA KRUPALINI
       W/O. VIJAYENDRA KUMAR,
       AGED ABOUT 58 YEARS,
       WORKING AS
       COMMERCIAL TAX INSPECTOR,
       O/O JOINT COMMISSIONER OF
       COMMERCIAL TAXES,
       (ADMN.) DGSTO,MYSORE-570 026.

31 .   R. RAMESH S/O. RANGANATHA RAO,
       AGED ABOUT 58 YEARS,
       WORKING AS TYPIST,
       O/O ASST. COMMISSIONER OF
       COMMERCIAL TAXES, (AUDIT)-I,
       MYSORE-570026.

32 .   M. S. GAYATHRI W/O. LATE DATTATREYA,
       AGED ABOUT 61 YEARS,
       RETIRED AS COMMERCIAL TAX INSPECTOR,
       C/O. N. SRIDHAR MURTHY,
       VASAVI PROVISION STORES,
       MAIN ROAD, THYAGARTHI, SAGAR TALUK,
       SHIMOGA DISTRICT-562 312.

33 .   S. R. NETRAVATHI W/O. KRISHNA MURTHY,
       AGED ABOUT 63 YEARS,
       RETIRED AS TYPIST,
       DEVI KRUPA, BEHIND SAVI BAKERY,
       I CROSS, VINOBHA NAGAR,
       SHIMOGA-562 312.

34 .   MALLIKARJUNA. M TELI
       S/O. MALLAPPA TELI,
       AGED ABOUT 58 YEARS,
       WORKING AS TYPIST,
       O/O. ASSTISTANT COMMISSIONER OF
       COMMERCIAL TAXES, (AUDIT)-3,
                            - 17 -
                                          WP No.16582 of 2023
                                      AND CONNECTED MATTERS


       ABZALPUR TAKKE,
       VIJAYAPURA DISTRICT-587 012.

35 .   R. N. SHAKUNTHALA
       W/O. C. N. SATHYANARAYANA,
       AGED ABOUT 65 YEARS,
       RETIRED AS TYPIST,
       R/AT C/O. BALAJI COFFEE,
       DEVANOOR ROAD,
       NEAR SETTIHALLI GATE,
       TUMKUR-572 102.

36 .   H. R. CHANDRIKA
       W/O. LATE H. K. GURUPRABHU,
       AGED ABOUT 61 YEARS,
       RETIRED AS TYPIST,
       NO. 68, 8TH C MAIN,
       3RD BLOCK, POST OFFICE, 4TH BLOCK,
       JAYANAGAR, BENGALURU-560 011.

37 .   M. G. SUNANDAMMA
       W/O. S. K. SHIVAKUMAR,
       AGED ABOUT 56 YEARS,
       WORKING AS COMMERCIAL TAX INSPECTOR,
       O/O ASST. COMMISSIONER OF
       COMMERCIAL TAXES, IGSTO-170,
       TUMKUR-572 102.

38 .   R. VISHALAKSHAMMA
       D/O. LATE RAMACHANDRA RAO,
       AGED ABOUT 63 YEARS,
       RETIRED AS STENOGRAPHER,
       R/AT NO. 3768, 17TH MAIN,
       MCC B BLOCK, BEHIND CERTIFIED SCHOOL,
       DAVANAGERE DISTRICT-570 004.

39 .   BASAVARAJ NASIPUDI
       S/O. BASAVANNAPPA NASIPUDI,
       AGED ABOUT 60 YEARS,
       RETIRED AS COMMERCIAL TAX INSPECTOR,
       R/AT NO. 32, 5TH CROSS,
       A BLOCK, DEVARAJ URS LAYOUT,
       DAVANAGERE-577 006.
                            - 18 -
                                        WP No.16582 of 2023
                                    AND CONNECTED MATTERS


40 .   M. PARVATHI
       W/O. M. L. VIJAYASHANKAR,
       AGED ABOUT 63 YEARS,
       RETIRED AS STENOGRAPHER,
       R/AT NO. LIG-139, 8 F CROSS,
       HOUSING BOARD, HASSAN-562 104.

41 .   SUDHINDRA KALKERI S/O. SHYAMARAO,
       AGED ABOUT 61 YEARS,
       RETIRED AS TYPIST,
       R/AT SENA NAGAR,
       OPP. AL-AMEEN MEDICAL COLLEGE,
       ATHANI ROAD, VIJAYAPURA-580 045.

42 .   SHOBHA SHARLIN KUMARI
       W/O. A. P. ASHOK,
       AGED ABOUT 59 YEARS,
       WORKING AS
       COMMERCIAL TAX INSPECTOR,
       O/O DEPUTY COMMISSIONER OF
       COMMERCIAL TAXES, (AUDIT)-3,
       MYSORE DIVISION, MYSORE-570 023.

43 .   M. N. THANGAMMA W/O. B. C. ASHOK,
       AGED ABOUT 58 YEARS,
       WORKING AS
       COMMERCIAL TAX INSPECTOR,
       O/O DEPUTY COMMISSIONER OF
       COMMERCIAL TAXES, KARNATAKA,
       GANDHINAGAR, BENGALURU-560 009.

44 .   VIRUPAKSHAPPA A. SHETTAR
       S/O. ANDANAPPA,
       AGED ABOUT 62 YEARS,
       RETIRED AS TYPIST,
       R/AT NO. 322, 2ND PHASE, AKSHAY COLONY,
       HUBLI, DHARWAD DISTRICT-580 065.

45 .   B. S. GEETHA W/O. RAGHAVENDRA BHAT,
       AGED ABOUT 58 YEARS,
       WORKING AS TYPIST,
       O/O COMMISSIONER OF
       COMMERCIAL TAXES,
                           - 19 -
                                        WP No.16582 of 2023
                                    AND CONNECTED MATTERS


       KARNATAKA, BENGALURU-560 021.

46 .   C. N. SUJATHA
       W/O. LATE B. G. SHASHIDHARA,
       AGED ABOUT 57 YEARS,
       WORKING AS TYPIST,
       O/O ASSISTANT COMMISSIONER OF
       COMMERCIAL TAXES, LGSTO-183,
       CHIKKABALLAPURA-574 321.

47 .   G. B. USHADEVI
       W/O. P. VIRENDRA KUMAR,
       AGED ABOUT 58 YEARS,
       WORKING AS TYPIST,
       O/O COMMISSIONER OF
       COMMERCIAL TAXES,
       LGSTO-480, CHITRADURGA-577 432.

48 .   G. HANUMANTHARAYAPPA
       S/O. GOVINDAPPA,
       AGED ABOUT 58 YEARS,
       WORKING AS
       COMMERCIAL TAX INSPECTOR,
       O/O JOINT COMMISSIONER
       OF COMMERCIAL TAXES,
       (ADMIN), DGSTO-06, BENGALURU-560 023.

49 .   K. JAYASHREE W/O. K. PRAKASH KUMAR,
       AGED ABOUT 59 YEARS,
       WORKING AS
       COMMERCIAL TAX INSPECTOR,
       O/O DEPUTY COMMISSIONER
       OF COMMERCIAL TAXES,
       (INT. AUDIT AND INSPECTOR)
       DGSTO-02, BENGALURU-560 002.

50 .   N. V. RAJALAKSHAMMA
       D/O. N. VISHWA MURTHY,
       AGED ABOUT 65 YEARS,
       RETIRED AS STENOGRAPHER,
       R/AT NO.1, VISHWALOKA 12TH A CROSS,
       AGRAHARA DASARAHALLI,
       BENGALURU-560 079.
                            - 20 -
                                         WP No.16582 of 2023
                                     AND CONNECTED MATTERS


51 .   N. V. LOKESHWARAMMA
       W/O. LATE M. P. SHIVAKUMAR,
       AGED ABOUT 58 YEARS,
       WORKING AS
       COMMERCIAL TAX INSPECTOR,
       O/O DEPUTY COMMISSIONER OF
       COMMERCIAL TAXES,
       (INT. INS.) DGSTO-06,
       BENGALURU-560 058.

52 .   B. DEVARAJ BHAT S/O. LATE B. M. BHAT,
       AGED ABOUT 57 YEARS,
       WORKING AS TYPIST,
       O/O ADDL. COMMISSIONER OF
       COMMERCIAL TAXES,
       (ZONE)-II, BENGALURU-560 021.

53 .   B. V. SHYAMALA KUMARI
       W/O. A. M. RAMAKRISHNA,
       AGED ABOUT 60 YEARS,
       RETIRED AS FIRST DIVISION ASSISTANT,
       O/O JOINT COMMISSIONER OF
       COMMERCIAL TAXES,
       (ADMN.) DGSTO-03, SHANTHINAGAR,
       BENGALURU-560 041.

54 .   S. RAVIKUMAR S/O. SUBRAMANYAM,
       AGED ABOUT 60 YEARS,
       RETIRED AS FIRST DIVISION ASSISTANT,
       R/AT NO.LIG-43, 2ND STAGE,
       6TH MAIN, KHB COLONY,
       KUVEMPUNAGAR, MYSORE-562 041.

55 .   SHRIDHAR. P. SINDHE
       S/O. PARASHURAM,
       AGED ABOUT 58 YEARS,
       PRESENTLY WORKING AS
       FIRST DIVISION ASSISTANT,
       O/O DEPUTY COMMISSIONER OF
       COMMERCIAL TAXES,
       (ENF)-ABZALPUR TAKKE,
       VIJAYAPURA-582 321.
                             - 21 -
                                             WP No.16582 of 2023
                                         AND CONNECTED MATTERS


56 .   SREEMANTHA ANNAPA ADALLI
       S/O. ANNAPPA MAHADEV ADALLI,
       AGED ABOUT 63 YEARS,
       RETIRED AS TYPIST,
       R/AT M. NO. CTS 2726,
       NALABANA GALLI, ATHANI,
       BELGAUM DISTRICT-587 621.

57 .   C. SUJATHA D/O. CHINNAPPA,
       AGED ABOUT 59 YEARS,
       WORKING AS TYPIST,
       O/O PROFESSIONAL TAX OFFICER,
       7TH CIRCLE, BENGALURU-560 041.

58 .   B. A. GEETHA W/O. T. N. SATISH,
       AGED ABOUT 60 YEARS,
       RETIRED AS TYPIST,
       O/O JCCT (ADMIN.) DGSTO-06,
       BENGALURU-560 041.

59 .   LAKSHMIDEVI
       AGED ABOUT 61 YEARS,
       W/O. KRISHNAMURTHY,
       RETIRED AS COMMERCIAL TAX INSPECTOR,
       R/AT NO. 176, SARASWATHINAGAR,
       7TH CROSS, VIJAYANAGAR,
       BENGALURU-560 040.

60 .   S. R. PARIMALA W/O. RAJASHEKAR,
       AGED ABOUT 65 YEARS,
       RETIRED AS STENOGRAPHER,
       R/AT NO.1368, 2ND MAIN,
       KRISHNAMURTHYPURAM,
       MYSORE-567034.

61 .   B. K. SUDHA SUNDAR
       W/O. S.R. SUNDAR,
       AGED ABOUT 58 YEARS,
       WORKING AS COMMERCIAL TAX OFFICER,
       (AUDIT)-DGSTO-01, YESHWANTHPUR,
       BENGALURU-560 056.
                            - 22 -
                                        WP No.16582 of 2023
                                    AND CONNECTED MATTERS


62 .   S. USHA
       W/O. R. ASHWATHANARAYANA MURTHY,
       AGED ABOUT 61 YEARS,
       RETIRED AS COMMERCIAL TAX OFFICER,
       R/AT NO. 44/A, I FLOOR,
       II MAIN, 3RD STAGE, VINAYAKA LAYOUT,
       VIJAYANAGAR, BENGALURU-560 040.

63 .   RACHANA NEELAGAR
       W/O. VIJAYA SHEKAR,
       AGED ABOUT 67 YEARS,
       RETIRED AS SECOND DIVISION ASSISTANT,
       R/AT NO. 684, I FLOOR,
       2ND A MAIN, 8TH BLOCK,
       KORAMANGALA, BENGALURU-560 095.

64 .   S. VISHWANATH S/O. SIDDAIAH,
       AGED ABOUT 56 YEARS,
       WORKING AS COMMERCIAL TAX INSPECTOR,
       O/O ADDL. COMMISSIONER OF
       COMMERCIAL TAXES,
       (ENF)-SOUTH ZONE, BENGALURU-560 047.

65 .   PUTTALAKSHAMMA
       W/O. LATE GANGAIAH,
       AGED ABOUT 66 YEARS,
       RETIRED AS SECOND DIVISION ASSISTANT,
       R/AT NO. 1261, 9TH B CROSS,
       KAVI RANNA ROAD, SRINAGAR,
       BENGALURU-560 050.

66 .   G. C. ANUSUYA
       W/O. NARENDRA KUMAR,
       AGED ABOUT 65 YEARS,
       RETIRED AS SECOND DIVISION ASSISTANT,
       R/AT NO. 214, 1-BG CROSS,
       2ND MAIN, KASTURINAGAR,
       BENGALURU-560 043.

67 .   K. S. NAGAVENI W/O. A. RAVINDRA,
       AGED ABOUT 60 YEARS,
       R/AT NO. 19, AVALAHALLI BDA LAYOUT,
       5TH MAIN ROAD, GIRINAGAR,
                             - 23 -
                                         WP No.16582 of 2023
                                     AND CONNECTED MATTERS


       BENGALURU-560 085.

68 .   VAMAN GOTHE
       S/O. LATE VAMAN VITALACHAR GOTHE,
       AGED ABOUT 66 YEARS,
       RETIRED AS FIRST DIVISION ASSISTANT,
       R/AT NO. 55/2, 2ND CROSS,
       2ND MAIN ROAD, PRAKASHNAGAR,
       BENGALURU-560 016.

69 .   CHIKKACHALLAIAH S/O. LATE KARIYAIAH,
       AGED ABOUT 59 YEARS,
       WORKING AS COMMERCIAL TAX INSPECTOR,
       O/O DEPUTY COMMISSIONER
       OF COMMERCIAL TAXES,
       (AUDIT)-2.7, DGSTO-2,
       BENGALURU-560 041.

70 .   L. MANGALA GOWRI
       W/O. B. PUTTALINGAIAH,
       AGED ABOUT 67 YEARS,
       RETIRED AS SECOND DIVISION ASSISTANT,
       R/AT NO.129, 15TH MAIN,
       KANAKAPURA ROAD,
       E BLOCK, RHCS LAYOUT,
       SRIGANDADA KAVALA,
       BENGALURU-560 041.

71 .   D. M. HOMBEGOWDA
       S/O. MARAYAPPA,
       AGED ABOUT 63 YEARS,
       RETIRED AS FIRST DIVISION ASSISTANT,
       R/AT NO. 4102/A, 14TH MAIN,
       E BLOCK, 2ND STAGE, RAJAJINAGAR,
       BENGALURU-560 010.

72 .   M. N. NARAYANA
       S/O. LATE NARAYANAPPA,
       AGED ABOUT 63 YEARS,
       RETIRED AS SECOND DIVISION ASSISTANT,
       R/AT NO. 65, 8TH CROSS,
       KAVERIPURA, KAMAKSHIPALYA,
       BENGALURU-560 079.
                           - 24 -
                                        WP No.16582 of 2023
                                    AND CONNECTED MATTERS




73 .   M. C. MAYIGE GOWDA
       S/O. LATE CHIKKE GOWDA,
       AGED ABOUT 66 YEARS,
       RETIRED AS SECOND DIVISION ASSISTANT,
       R/AT NO. 2, GROUND FLOOR,
       5TH CROSS (NORTH), 50 FEET ROAD,
       BALAJI NAGAR, MALLATHAHALLI,
       BENGALURU-560 056.

74 .   N. M. CHIKKATHIMMAIAH
       S/O. MUDALAGIRAIAH,
       AGED ABOUT 64 YEARS,
       RETIRED AS SECOND DIVISION ASSISTANT,
       R/AT NO. 4099, 14TH MAIN ROAD,
       II STAGE, RAJAJINAGAR,
       SUBRAMANYANAGAR,
       BENGALURU-560 021.

75 .   H. NARAYANA S/O. LATE HUCHAIAH,
       AGED ABOUT 64 YEARS,
       RETIRED AS SECOND DIVISION ASSISTANT,
       R/AT NO. U-157, 7TH MAIN,
       RGI COLONY, SRIRAMPURAM,
       BENGALURU-560 021.

76 .   M. K. RAMDAS S/O. M. S. KODANDARAM,
       AGED ABOUT 62 YEARS,
       RETIRED AS FIRST DIVISION ASSISTANT,
       NO.50, SUMUKHA,
       2ND CROSS, 2ND STAGE,
       17TH MAIN, E BLOCK,
       ASHRAYANAGAR, J. P. NAGAR,
       MYSORE-570 045.

77 .   FLORINE ALICE FERNANDES
       W/O. LATE JOHN MARCEL FERNANDES,
       AGED ABOUT 63 YEARS,
       RETIRED AS SECOND DIVISION ASSISTANT,
       R/AT NO. 204, 2ND FLOOR,
       GOLDEN EMPIRE, APARTMENTS,
       URVA STORE DEREBAIL,
       ASHOKNAGAR, MANGALORE-575 006.
                           - 25 -
                                        WP No.16582 of 2023
                                    AND CONNECTED MATTERS




78 .   D. C. RAMAMANI
       D/O. LATE A. V. CHANDRASHEKARAIAH,
       AGED ABOUT 63 YEARS,
       RETIRED AS FIRST DIVISION ASSISTANT,
       R/AT SRIKANTAKRUPA, 2ND CROSS,
       2ND STAGE, NEHRUNAGAR,
       SHIMOGA-574 321.

79 .   C. C. SOMAIAH
       S/O. LATE C. M. CHINNAPPA,
       AGED ABOUT 67 YEARS,
       RETIRED AS SECOND DIVISION ASSISTANT,
       R/AT BALAMURI VILLAGE/POST,
       VIA MURNOD, KODAGU-574 324.

80 .   NEALASIDDAIAH S/O. LATE SIDDAIAH,
       AGED ABOUT 63 YEARS,
       RETIRED AS SECOND DIVISION ASSISTANT,
       RESIDING AT RAJEEVANAGAR,
       5TH CROSS, NO. 629,
       BASTIPURA MAIN ROAD, KOLLEGAL,
       CHAMARAJANAGARA DISTRICT-587 432.

81 .   N. SRIKANTESHWARA
       S/O. LATE G. S. NAGAPPA,
       AGED ABOUT 68 YEARS,
       RETIRED SECOND DIVISION ASSISTANT,
       RESIDING AT NO. 423, 17TH CROSS,
       4TH MAIN, VIDYARANYAPURA,
       MYSORE-570 065.

82 .   N. T. SOMAIAH
       S/O. LATE THIMMAIAH,
       AGED ABOUT 60 YEARS,
       RETIRED AS COMMERCIAL TAX INSPECTOR,
       NO.2314, I CROSS, SANGHA MITRA LAYOUT,
       RAILWAY LAYOUT, 16TH CROSS,
       BOGADI, MYSORE-570 056.

83 .   A. M. NAGARAJU
       S/O. LATE MALLAPPASETTY,
       AGED ABOUT 60 YEARS,
                           - 26 -
                                        WP No.16582 of 2023
                                    AND CONNECTED MATTERS


       RETIRED AS FIRST DIVISION ASSISTANT,
       RESIDING AT NO. 30,
       I MAIN, VIDYASHANKARANAGAR,
       MYSORE-570 054.

84 .   P. M. GOURI D/O. P.U. MADAPPA,
       AGED ABOUT 62 YEARS,
       RETIRED AS FIRST DIVISION ASSISTANT,
       RESIDING AT III BLOCK,
       NEAR ROTARY PARK,
       TELAGU STREET, AMMATH ROAD,
       VIRAJPET, KODAGU-576 432.

85 .   C. VIJENDRAKUMAR
       S/O. LATE C. CHINTAMANI,
       AGED ABOUT 63 YEARS,
       RETIRED AS SECOND DIVISION ASSISTANT,
       RESIDING AT NO.199, 17TH MAIN,
       KAMAKSHI HOSPITAL ROAD,
       SARASWATHIPURAM, MYSORE-570 067.

86 .   JAYARAJ YALLAPPA TOTAD
       S/O. YALLAPPA,
       AGED ABOUT 62 YEARS,
       RETIRED AS SECOND DIVISION ASSISTANT,
       CHANDRASHEKAR NILAYA,
       NEAR TMC, AT AND POST ANNIGERI,
       DHARWAD DISTRICT-587 643.

87 .   BALAKRISHNA RAMACHANDRA GARAG
       S/O. RAMACHANDRA,
       AGED ABOUT 63 YEARS,
       RETIRED AS FIRST DIVISION ASSISTANT,
       GANGAPURPET, DHORGALLI, GADAG-560 094.

88 .   DEVAPPA HALAPPA MADIWALAR
       S/O. LATE HALAPPA,
       AGED ABOUT 64 YEARS,
       RETIRED AS FIRST DIVISION ASSISTANT,
       BIDNAL, MUNDARGI TALUK,
       GADAG DISTRICT-560 096.
                           - 27 -
                                        WP No.16582 of 2023
                                    AND CONNECTED MATTERS


89 .   AMAGASIDDA KALINGAPPA NATIKAR
       S/O. LATE KALINGAPPA NATIKAR,
       AGED ABOUT 63 YEARS,
       RETIRED AS SECOND DIVISION ASSISTANT,
       CHANDAKAVATE, SINDHAGI TALUK,
       BIJAPUR DISTRICT-577 089.

90 .   NAGARATHNA
       W/O. LATE P. M. BASAVARAJU,
       AGED ABOUT 60 YEARS,
       RETIRED AS FIRST DIVISION ASSISTANT,
       O/O JOINT COMMISSIONER OF
       COMMERCIAL TAXES (ADMN),
       DGST-03, BENGALURU-560 041.

91 .   N. RUKMINI W/O. RAJAGOPAL,
       AGED ABOUT 59 YEARS,
       WORKING AS COMMERCIAL TAX INSPECTOR,
       O/O PROFESSIONAL TAX OFFICER,
       11TH CIRCLE, YESHWANTHPUR,
       BENGALURU-560 056.

92 .   B. J. GEETHA SINGH
       D/O. LATE B. S. JAGANNATHA SINGH,
       AGED ABOUT 67 YEARS,
       RETIRED AS SECOND DIVISION ASSISTANT,
       R/AT NO.1418, 5TH MAIN, II CROSS,
       NEAR ROSE GARDEN, NISARGA LAYOUT,
       BANNERGHATTA MAIN ROAD,
       JIGANI, ANEKAL TALUK,
       BENGALURU-560 083.

93 .   K. SANGAPPA S/O. SIDDANNA KALAGI,
       AGED ABOUT 58 YEARS,
       WORKING AS SECOND DIVISION ASSISTANT,
       O/O DEPUTY COMMISSIONER OF
       COMMERCIAL TAXES (AUDIT)-I,
       VIJAYAPURA-567 983.

94 .   B. N. UMA W/O. R. P. CHANDRU,
       AGED ABOUT 61 YEARS,
       RETIRED AS COMMERCIAL TAX INSPECTOR,
       R/AT NO.22, ANJANEYA TEMPLE,
                           - 28 -
                                        WP No.16582 of 2023
                                    AND CONNECTED MATTERS


       2ND STREET, LINK ROAD, SESHADRIPURAM,
       BENGALURU-560 020.

95 .   B. HANUMANTH SHETTY
       S/O. LATE B. RAMACHANDRA SHETTY,
       AGED ABOUT 63 YEARS,
       RETIRED AS SECOND DIVISION ASSISTANT,
       R/AT NO. 371/7,
       SEETHAMMA BADAVANE,
       ACHARYA LAYOUT, SRI SHANKARA KUTEERA,
       HARAPANAHALLI,
       VIJAYANAGARA DISTRICT-576 431.

96 .   H. PUTTARAJU S/O. H. HONNEGOWDA,
       AGED ABOUT 63 YEARS,
       RETIRED AS SECOND DIVISION ASSISTANT,
       RESIDING AT NO.7, 7TH CROSS,
       BYRALINGAPPA ROAD, CHIKKASANDRA,
       BENGALURU-560 057.

97 .   J. C. CHANDRAKALA
       W/O. D. PURUSHOTHAM,
       AGED ABOUT 55 YEARS,
       PRESENTLY WORKING AS FIRST DIVISION
       ASSISTANT,
       O/O ASSISTANT COMMISSIONER OF
       COMMERCIAL TAXES, LGSTO-071,
       BENGALURU-560041.

98 .   B. K. JAYALAKSHMI
       D/O. LATE B. G. KRISHNA IYENGAR,
       AGED ABOUT 66 YEARS,
       RETIRED AS SECOND DIVISION ASSISTANT,
       RESIDING AT NO. 14/4,
       GARUDA NIVAS, 6TH CROSS,
       MALLESWARAM, BENGALURU-560 003.

99 .   C. MAHADEVA NAIK
       S/O. CHIKKANNA NAIK,
       AGED ABOUT 62 YEARS,
       RETIRED AS FIRST DIVISION ASSISTANT,
       RESIDING AT NO. 8,
       MUNESHWARA LAYOUT,
                          - 29 -
                                      WP No.16582 of 2023
                                  AND CONNECTED MATTERS


     MUDDAYYANAPALYA MAIN ROAD,
     SRI GANDADA KAVAL,
     BENGALURU-560 043.

100 . V. VENKATESH
      S/O. LATE VENKATAPPA,
      AGED ABOUT 66 YEARS,
      RETIRED AS SECOND DIVISION ASSISTANT,
      RESIDING AT NO.73, SITE NO. 3740,
      8TH CROSS, GAYATHRINAGAR,
      BENGALURU-560 021.

101 . V. SADASHIVA REDDY
      S/O. D. M. VALEPPA,
      AGED ABOUT 58 YEARS,
      PRESENTLY WORKING AS
      FIRST DIVISION ASSISTANT,
      O/O ASSISTANT COMMISSIONER OF
      COMMERCIAL TAXES, LGSTO-180,
      KOLAR-580 076.

102 . K. V. SATHYANARAYANA
      S/O. K. VENKATARAMANACHAR,
      AGED ABOUT 65 YEARS,
      RETIRED AS SECOND DIVISION ASSISTANT,
      RESIDING AT NO. 597, 7TH CROSS,
      VIDYARANYANAGAR, ANDHRAHALLI,
      BENGALURU-560091.

103 . M. MANIAMMA
      W/O. LATE ANAMTHARAJ,
      AGED ABOUT 64 YEARS,
      RETIRED AS SECOND DIVISION ASSISTANT,
      RESIDING AT NO. 24/3, I CROSS,
      PARK ROAD, COX TOWN,
      JEEVANAHALLI, BENGALURU-560 005.

104 . P. V. SAMPATH KUMAR
      S/O. M. P. VEERAIAH,
      AGED ABOUT 57 YEARS,
      PRESENTLY WORKING AS
      FIRST DIVISION ASSISTANT,
      O/O JOINT COMMISSIONER OF COMMERCIAL
                          - 30 -
                                       WP No.16582 of 2023
                                   AND CONNECTED MATTERS


     TAXES (ADMN), DGSTO-03,
     BENGALURU-560 041.

105 . RAVINDRANATH. G. C.
      S/O. G. V. CHANDRA SHEKAR,
      AGED ABOUT 64 YEARS,
      RETIRED AS FIRST DIVISION ASSISTANT,
      RESIDING AT NO.94,
      BENNE GOVINDAPPA ROAD,
      BASAVANAGUDI, BENGALURU-560 004.

106 . Y. C. SHIVARUDRA MURTHY
      S/O. LATE CHIKKAVEERANNA. Y. M.
      AGED ABOUT 61 YEARS,
      RETIRED AS FIRST DIVISION ASSISTANT,
      RESIDING AT TALUK OFFICE ROAD,
      DEVANAHALLI TOWN,
      BENGALURU DISTRICT-562 110.

107 . H. V. SIDDARAMANNA
      S/O. LATE N. S. VEERAPPA,
      AGED ABOUT 63 YEARS,
      RETIRED AS SECOND DIVISION ASSISTANT,
      HARA HOMES APARTMENTS,
      I CROSS, BHUVANESHWARINAGAR,
      BSK 3RD STAGE, BENGALURU-560085.

108 . R. N. PANCHAKSHARAIAH
      S/O. LATE R. J. SHIVAGANGAPPA,
      AGED ABOUT 58 YEARS,
      PRESENTLY WORKING AS
      FIRST DIVISION ASSISTANT
      O/O JOINT COMMISSIONER OF COMMERCIAL
      TAXES (ADMN), DGSTO-06,
      BENGALURU-560 041.

109 . D. K. BALACHANDRA
      S/O. D. KRISHNAMURTHY JOIS,
      AGED ABOUT 60 YEARS,
      RETIRED STENOGRAPHER,
      O/O ASST. COMMISSIONER OF
      COMMERCIAL TAXES, LGSTO-220,
      SHIMOGA-577 642.
                           - 31 -
                                           WP No.16582 of 2023
                                       AND CONNECTED MATTERS




110 . SUDHINDRA KULKARNI
      S/O. GOPAL ROAD,
      AGED ABOUT 58 YEARS,
      PRESENTLY WORKING AS
      SECOND DIVISION,
      ASSISTANT,
      O/O COMMISSIONER OF
      COMMERCIAL TAXES,
      KARNATAKA, BENGALURU-560 041.

111 . AFSARI BEGUM W/O. PYAREJAN,
      AGED ABOUT 62 YEARS,
      RETIRED AS SECOND DIVISION ASSISTANT,
      RESIDING AT NO.32,
      3RD CROSS, VASANTHNAGAR,
      BENGALURU-560 052.

112 . T. R. RENUKAPRASAD
      S/O. REVANNASIDDAPPA,
      AGED ABOUT 68 YEARS,
      RETIRED AS SECOND DIVISION ASSISTANT,
      RESIDING AT NO. 43/2, 7TH MAIN,
      2ND CROSS, SRIRAMPURAM,
      BENGALURU-560 021.

113 . Y. SATTAR SAHEB
      S/O. LATE YUSUF SAB,
      AGED ABOUT 63 YEARS,
      RETIRED AS SECOND DIVISION ASSISTANT,
      RESIDING AT NO.1/2, 3RD CROSS,
      MYSORE ROAD, BENGALURU-560 018.

114 . MALLIKARJUNA S/O. SIDDAIAH,
      AGED ABOUT 59 YEARS,
      WORKING AS
      COMMERCIAL TAX INSPECTOR,
      O/O JCCT (VIGILANCE),
      BENGALURU-560 041.

115 . N. S. UMASHANKAR
      S/O. LATE N. S. SIDDALINGAPPA,
      AGED ABOUT 61 YEARS,
                           - 32 -
                                        WP No.16582 of 2023
                                    AND CONNECTED MATTERS


      RETIRED AS FIRST DIVISION ASSISTANT,
      RESIDING AT NO.622, 64TH CROSS,
      5TH BLOCK, RAJAJINAGAR,
      BENGALURU-560 010.

116 . S. SRIDHAR S/O. LATE B. SRINIVAS,
      AGED ABOUT 56 YEARS,
      RETIRED WORKING AS
      FIRST DIVISION ASSISTANT,
      O/O COMMISSIONER OF
      COMMERCIAL TAXES,
      KARNATAKA, BENGALURU-560 041.

117 . P. B. SHAKUNTHALA
      W/O. P. K. RAMESH,
      AGED ABOUT 62 YEARS,
      RESIDING AT NARAINDADA VILLAGE,
      MADAKERI TALUK,
      KODAGU DISTRICT-577 432.

118 . B. M. NANJAIAH S/O. MALINGAIAH,
      AGED ABOUT 64 YEARS,
      RETIRED AS
      SECOND DIVISION ASSISTANT,
      RESIDING AT NO. 47,
      BANASHANKARI NILAYA,
      ADARSHANAGAR, KOLLEGALA,
      CHAMARAJANAGARA DISTRICT-566 043.

119 . D. H. BALAJI BABU
      S/O. LATE D. HANUMANTHA REDDY,
      AGED ABOUT 56 YEARS,
      PRESENTLY WORKING AS
      FIRST DIVISION ASSISTANT,
      O/O ADDL. COMMISSIONER OF

      COMMERCIAL TAXES (ZONE)-I,
      BENGALURU-560 041.
                                         ...RESPONDENTS
(BY SRI. BASAVARAJA PATEL G K, ADV. FOR
 R1 TO R5, R7 TO R11,
 R13 TO R40, R42 TO R56, R58 TO R70,
 R72 TO R92 AND R94 TO R119.
 R6, R12, R57, R93- SERVED & UNREPRESENTED)
                            - 33 -
                                        WP No.16582 of 2023
                                    AND CONNECTED MATTERS




     THIS PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO A) CALL FOR
RECORDS IN A.NO.1899-2017/2022 DATED 22/12/2022
PASSED BY THE KAT, BENGALURU; B) ISSUE A WRIT IN THE
NATURE OF CERTIORARI OR ORDER OR DIRECTION FOR
SETTING ASIDE THE ORDER DATED 22/12/2022 IN A.NO.1899-
2017/2022 PASSED BY THE KARNATAKA ADMINISTRATIVE
TRIBUNAL, BENGALURU AND ETC.

IN W. P. NO.26337/2023:

BETWEEN:

1.   STATE OF KARNATAKA
     REP. BY ITS SECRETARY TO GOVT.
     FINANCE DEPARTMENT (SERVICES-1)
     VIDHANA SOUDHA, BENGALURU 560001.

2.   THE STATE OF KARNATAKA
     REP. BY ITS PRINCIPAL SECRETARY,
     DEPT. OF PERSONNEL AND ADMINISTRATIVE,
     REFORMS (SERVICES) VIDHANA SOUDHA,
     BENGALURU 560001.

3.   THE STATE OF KARNATAKA
     REP. BY ITS PRINCIPAL SECRETARY TO GOVT.
     DEPARTMENT OF PANCHAYAT RAJ,
     M S BUILDING, BENGALURU 560001.

4.   THE STATE OF KARNATAKA
     BY ITS SECRETARY,
     DEPT. OF REVENUE
     M S BUILDING, BENGALURU 560001.

5.   STATE OF KARNATAKA
     BY ITS SECRETARY,
     DEPT. OF SOCIAL WELFARE,
     M S BUILDING, BENGALURU 560001.

6.   STATE OF KARNATAKA
     BY ITS SECRETARY,
     DEPT. OF EDUCATION,
                           - 34 -
                                       WP No.16582 of 2023
                                   AND CONNECTED MATTERS


     M S BUILDING, BENGALURU -560001.

7.   STATE OF KARNATAKA
     BY ITS SECRETARY,
     DEPT. OF HEALTH AND FAMILY WELFARE,
     105, 1ST FLOOR, SECRETARIAT BUILDING
     VIKASA SOUDHA, BENGALURU 560001.

8.   STATE OF KARANTAKA
     BY ITS SECRETARY,
     DEPT. OF FORESTS, M S BUILDING,
     BENGALURU -560001.

9.   STATE OF KARNATAKA
     BY ITS SECRETARY,
     DEPT. OF COMMERCIAL TAXES
     BENGALURU- 9.

10 . STATE OF KARNATAKA
     REP. BY ITS SECRETARY,
     DEPT. OF AGRICULTURE
     M S BUILDING, BENGALURU-1.

11 . STATE OF KARNATAKA
     REP. BY ITS SECRETARY,
     DEPT. OF REVENUE
     M S BUILDING, BENGALURU-1.

12 . STATE OF KARNATAKA
     REP. BY ITS SECRETARY,
     DEPT. OF WOMEN AND CHILD
     M S BUILDING, BENGALURU-1.
                                            ...PETITIONERS
(BY SRI. REUBEN JACOB, AAG A/W
 SRI B RAVINDRANATH, AGA)

AND:

1.   SRI K B MUDDAPPA
     AGED 68 YEARS,
     S/O SRI CHANNAPPA,
     RETD. ASSISTANT DIRECTOR
     DEPT. OF RURAL DEVELOPMENT
                           - 35 -
                                       WP No.16582 of 2023
                                   AND CONNECTED MATTERS


     AND PANCHAYAT RAJ,
     R/O K B BADAVANE,
     DAVANAGERE DISTRICT-577002.

2.   ARAVIND SHANKARAPPA KAKKANAVAR
     AGED 70 YEARS,
     S/O SHANKARAPPA K
     RETIRED GRAM PANCHAYAT SECRETARY,
     DEPT. OF RURAL DEVELOPMENT
     AND PANCHAYAT RAJ,
     R/O C/O L RAVIKUMAR
     BASAVAPATNA, CHANNAGIRI TALUK,
     DAVANAGERE DISTRICT 577551.

3.   SHANKARAYYA VEERAIAH HIREMATH
     AGED 69 YEARS,
     S/O VEERAIAH HIREMATH
     RETIRED PANCHAYAT DEVELOPMENT OFFICER,
     DEPT. OF RURAL DEVELOPMENT
     AND PANCHAYAT RAJ,
     R/O C/O K SANGAPPA, 8TH CROSS,
     SIDDAVEERAPPA BADAVANE,
     DAVANAGERE -577005.

4.   BALAPPA BASAGOUDA MOKASHI
     AGED 67 YEARS,
     S/O BASAGOUDA MOKASHI
     RETIRED ASSISTANT DIRECTOR
     DEPT. OF RURAL DEVELOPMENT
     AND PANCHAYAT RAJ,
     R/O C/O H S MADAPPA,
     KATTIGEHALLI (PO), JAGALUR TALUK,
     DAVANAGERE DIST.- 577521.

5.   RAJASHEKAR CHANNAMALLAPPA THURAMARI
     AGED 70 YEARS,
     S/O CHANNAMALLAPPA THURAMARI
     RETIRED PANCHAYAT DEVELOPMENT OFFICER,
     DEPT. OF RURAL DEVELOPMENT
     AND PANCHAYAT RAJ,
     R/O C/O K KAVITHA, 8TH CROSS,
     SIDDAVEERAPPA BADAVANE,
     DAVANAGERE- 577005.
                         - 36 -
                                      WP No.16582 of 2023
                                  AND CONNECTED MATTERS


6.   BALAPPA YALLAPPA YALLATTI
     AGED 66 YEARS,
     S/O YALLAPA YALLATI
     RETIRED CONSERVATOR OF FORESTS
     DEPT. OF FORESTS
     R/O C/O NAGENDRAPPA,
     KADARANAYAKANAHALLI,
     HARIHAR TALUK
     DAVANAGERE DIST.- 577016.

7.   IRAPPA BASAPPA SHANKANNAVAR
     AGED 68 YEARS,
     S/O BASAPPA SHANKANNAVAR,
     RETIRED PANCHAYAT DEVELOPMENT OFFICER,
     DEPT. OF RURAL DEVELOPMENT AND
     PANCHAYAT RAJ,
     R/O C/O Y RUDRAPPA,
     ANANTHASWAMY ASHRAM,
     GANDHINAGAR, BENGALURU- 560009.

8.   FAKEERAPPA BHEEMARAYAPPA HADAPADA
     AGED 74 YEARS,
     S/O BHEMARAYAPPA HADAPADA
     RETIRED FIRST DIVISION ASSISTANT,
     DEPT. OF REVENUE
     R/O C/O KRISHNAPPA
     ANANTHASWAMY ASHRAM,
     GANDHINAGAR, BENGALURU-560009.

9.   PAKKERAPPA YALLAPPA KAMMAR
     AGED 68 YEARS,
     S/O YALLAPPA KAMMAR
     RETIRED REVENUE VILLAGE ACCOUNTANT
     DEPT. OF REVENUE
     R/O C/O D JAYADEVAPPA,
     VILLAGE ACCOUNTANT,
     DCM LAYOUT, DAVANAGERE-577004.

10 . SANGAPPA BALAPPA MUNAVALLI
     AGED 66 YEARS,
     S/O BALAPPA MUNAVALLI
     RETIRED VILLAGE ACCOUNTANT
     DEPT. OF REVENUE
     R/O C/O B BASAVARAJ,
                         - 37 -
                                     WP No.16582 of 2023
                                 AND CONNECTED MATTERS


    4TH CROSS, SIDDAVEERAPPA BADAVANE,
    DAVANAGERE -577005.

11 . MAHALINGAPPA T
     AGED 66 YEARS,
     S/O THIMMAPPA
     RETIRED ASSISTANT COMMISSIONER
     DEPT. OF COMMISSIONER
     R/O NO.318, 5TH B CROSS,
     SYNDICATE BANK LAYOUT,
     HEROHALLI, VISWANEEDAM POST,
     BENGALURU-560091.

12 . MANOHAR N REVANNAKAR
     AGED 67 YEARS,
     S/O N REVANAKAR
     RETIRED GRAMA PANCHAYAT SECRETARY,
     DEPT. OF RURAL DEVELOPMENT
     AND PANCHAYAT RAJ,
     R/O C/O Y RUDRAPPA,
     ANANTHASWAMY ASHRAM,
     GANDHINAGAR, BENGALURU-560009.

13 . ALLAPPA B DODDAMANI
     AGED 67 YEARS
     S/O B DODDAMANI
     RETIRED GRAMA PANCHAYAT SECRETARY
     DEPARTMENT OF RURAL DEVELOPMENT
     AND PANCHAYAT RAJ
     R/O C/O H S MADAPPA
     KATTIGEHALLI POST, JAGALUR TALUK
     DAVANAGERE DISTRICT - 577521.

14 . NINGANAGOUDA NAGANGOUDA PATEL
     AGED 70 YEARS
     S/O NAGANGOUDA PATEL
     RETIRED GRADE 1 SECRETARY
     DEPARTMENT OF RURAL DEVELOPMENT
     AND PANCHAYAT RAJ
     R/O C/O KIRAN KUMAR,
     ANANTHASWAMY ASHRAM,
     GANDHI NAGAR, BENGALURU-560009.
                         - 38 -
                                     WP No.16582 of 2023
                                 AND CONNECTED MATTERS


15 . RAMAPPA B KULGOUD
     AGED 69 YEARS
     S/O B KULGOUD
     RETIRED GRAMA PANCHAYAT SECRETARY
     DEPARTMENT OF RURAL DEVELOPMENT
     AND PANCHAYAT RAJ
     R/O C/O H HIBRAHIM SAB
     EX-PRESIDENT, GRAM PANCHAYAT,
     BASAVAPATNA, CHANNAGIRI TALUK
     DAVANGERE DISTRICT - 577551.

16 . KONAPPA NINDAPPA VAGATTI
     AGED 65 YEARS
     S/O NINDAPPA VAGATTI
     RETIRED PANCHAYATH DEVELOPMENT OFFICER
     DEPARTMENT OF RURAL DEVELOPMENT
     AND PANCHAYAT RAJ
     R/O C/O L RAVI, BASAVAPATNA,
     CHANNAGIRI TALUK,
     DAVANGERE DISTRICT - 577551.

17 . NAGESH RAMACHANDRAPPA LOKUR
     AGED 68 YEARS
     S/O RAMACHANDRAPPA LOKUR
     RETIRED PANCHAYATH DEVELOPMENT OFFICER
     DEPARTMENT OF RURAL DEVELOPMENT
     AND PANCHAYAT RAJ
     R/O C/O B NEELAKANTACHARI
     NEAR RAILWAY STATION, HARIHAR,
     DAVANGERE DISTRICT - 577601.

18 . BASAVARAJ RUDRAPPA SANGOLLI
     AGED 68 YEARS
     S/O RUDRAPPA SANGOLLI
     RETIRED PANCHAYATH DEVELOPMENT OFFICER
     DEPARTMENT OF RURAL DEVELOPMENT
     AND PANCHAYAT RAJ
     R/O C/O THIPPESWAMY
     RETD. PDO, KARESANURU
     CHANNAGIRI TALUK, DAVANGERE-577219.

19 . DILAVARSAB IMAMSAB DODDAMANI
     AGED 67 YEARS
     S/O IMAMSAB DODDAMANI
                          - 39 -
                                      WP No.16582 of 2023
                                  AND CONNECTED MATTERS


    RETIRED GROUP D EMPLOYEE
    DEPARTMENT OF RURAL DEVELOPMENT
    AND PANCHAYAT RAJ
    R/O C/O YOGESHAPPA EX PRESIDENT,
    GRAM PANCHAYAT
    BASAVAPATNA, CHANNAGIRI TALUK
    DAVANGERE DISTRICT - 577551.

20 . BHEEMAPPA VENKAPPA SIDNAL
     AGED 73 YEARS,
     S/O VENKAPPA SIDNAL
     RETIRED GRAM PANCHAYAT SECRETARY
     DEPARTMENT OF RURAL DEVELOPMENT
     AND PANCHAYAT RAJ
     R/O C/O B G MAHESH,
     K BEVENAHALLI POST, HARIHAR TALUK,
     DAVANGERE DISTRICT - 577530.

21 . SHIVAPPA KRISHNAPPA PATTAR
     AGED 70 YEARS
     S/O KRISHNAPPA PATTAR
     RETIRED GRAM PANCHAYAT SECRETARY
     DEPARTMENT OF RURAL DEVELOPMENT
     AND PANCHAYAT RAJ
     R/O C/O S JATAPPA,
     BANNIKODU POST, HARIHAR TALUK
     DAVANAGERE DISTRICT - 577516.

22 . BASAVANNEPPA GANGAPPA MALAVANKI
     AGED 70 YEARS
     S/O GANGAPPA MALAVANKI
     RETIRED GRAM PANCHAYAT SECRETARY
     DEPARTMENT OF RURAL DEVELOPMENT
     AND PANCHAYAT RAJ
     R/O C/O D CHANNAVEERAPPA
     B S CHANNABASAPPA AND SONS
     MAIN SHOP, KALIKA DEVI STREET,
     DAVANGERE - 577501.

23 . SHRISHAIL MAHANTAPPA NIRAKARI
     AGED 73 YEARS
     S/O MAHANTAPPA NIRAKARI
     RETIRED GRAM PANCHAYAT SECRETARY,
     DEPARTMENT OF RURAL DEVELOPMENT
                         - 40 -
                                     WP No.16582 of 2023
                                 AND CONNECTED MATTERS


    AND PANCHAYAT RAJ
    R/O C/O P M CHANNABASAIAH
    HIRE KALLAMATA HONNALI
    DAVANGERE - 577217.

24 . SHRINIAS RAMACHANDRA KULKARNI
     AGED 68 YEARS
     S/O RAMACHANDRA KULKARNI
     RETIRED GRAM PANCHAYAT SECRETARY
     DEPT. OF RURAL DEVELOPMENT AND
     PANCHAYAT RAJ
     R/O C/O SATYANARAYANA SHETTY ,
     FORT ROAD, CHITRADURGA - 577501.

25 . CHANNAPPA B HAMPANNAVAR
     AGED 68 YEARS,
     S/O B HAMPANNAVAR,
     RETIRED PANCHAYATH
     DEVELOPMENT OFFICER,
     DEPT. OF RURAL DEVELOPMENT
     AND PANCHAYAT RAJ,
     R/O C/O T THIPESHA,
     RETD. BILL COLLECTOR, KOTEHAL,
     CHANNAGIRI TALUK, DAVANAGERE- 577230.

26 . VENKAPPA RAMAPPA BIRADAR PATIL
     AGED 72 YEARS,
     S/O RAMAPPA BIRADAR PATIL,
     RETIRED GRAMA PANCHAYAT SECRETARY,
     DEPT. OF RURAL DEVELOPMENT
     AND PANCHAYATH RAJ,
     R/O C/O H M GURUSIDDAIAH,
     NEAR TALUK PANCHAYAT,
     CHANNAGIRI, DAVANAGERE-577213.

27 . GANGAPPA MAHARUDRAPPA MORAR
     AGED 73 YEARS,
     S/O MAHARUDRAPPA MORAR,
     RETD. GRAMA PANCHAYAT SECRETARY,
     DEPT. OF RURAL DEVELOPMENT AND
     PANCHAYATH RAJ,
     R/O C/O P M NAGABHUSHANAIAH,
     HIRE KALLAMATA, HONNALI,
     DAVANAGERE-577217.
                         - 41 -
                                     WP No.16582 of 2023
                                 AND CONNECTED MATTERS


28 . PRAKASH RAMACHANDRA KULAKARNI
     AGED 69 YEARS,
     S/O RAMACHANDRA KULAKARNI,
     RETD. GRAMA PANCHAYAT SECRETARY,
     DEPT. OF RURAL DEVELOPMENT AND
     PANCHAYATH RAJ
     R/O C/O P NAGENDRAPPA,
     RETD. ASSISTANT DIRECTOR,
     BASAVANAKOTE, HONNALI
     DAVANAGERE- 577513.

29 . APPASAHEB NINGAPPA LAXANI
     AGED 69 YEARS,
     S/O NINGAPPA LAXANI,
     RETD. GRAM PANCHAYAT SECRETARY,
     DEPT. OF RURAL DEVELOPMENT
     AND PANCHAYATH RAJ
     R/O C/O RAFIK AHMAD,
     G P PRESIDENT, BASAVAPATNA,
     CHANNAGIRI TALUK,
     DAVANAGERE DISTRICT-577551.

30 . MALLIKARJUN MALLUR
     AGED 69 YEARS,
     S/O MALLESHAPPA,
     RETD. GRAM PANCHAYAT SECRETARY,
     DEPT. OF RURAL DEVELOPMENT AND
     PANCHAYATH RAJ,
     R/O C/O P CHANDRASHEKAR GOUD,
     RETD. TEACHER,
     KARIGANUR, CHANNAGIRI TALUK,
     DAVANAGERE DISTRICT-577219.

31 . MAHADEVAPPA SANGAPPA GADAD
     AGED 74 YEARS,
     S/O SANGAPPA GADAD,
     RETD. GRAM PANCHAYAT SECRETARY,
     DEPT. OF RURAL DEVELOPMENT
     AND PANCHAYATH RAJ
     R/O C/O A M SOMASHEKARAIAH,
     NEAR ALUR CHANDRASHEKAR LAYOUT,
     DAVANAGERE DISTRICT.
                          - 42 -
                                      WP No.16582 of 2023
                                  AND CONNECTED MATTERS


32 . CHANNAPPA M
     AGED 69 YEARS,
     S/O SHIVANGOUDA,
     RETD. GRAM PANCHAYAT SECRETARY,
     DEPT. OF RURAL DEVELOPMENT
     AND PANCHAYATH RAJ
     R/O C/O G JAGADEESHA,
     KARIGANUR, CHANNAGIRI TALUK,
     DAVANAGERE DISTRICT 577219.

33 . GULLAPPA KALLAPPA LOBOGAL
     AGED 69 YEARS,
     S/O KALLAPPA LOBOGAL,
     RETD. HEALTH OFFICER,
     DEPT. OF HEALTH AND FAMILY WELFARE,
     R/O C/O G S JAGADEESHA,
     K BEVENAHALLI, HARIHAR TALUK,
     DAVANAGERE DISTRICT-577530.

34 . SHANKARAVVA
     AGED 72 YEARS,
     W/O LATE ERAPPA SHIVAPPA JAGANUR,
     RETD. GRAM PANCHAYAT SECRETARY,
     DEPT. OF RURAL DEVELOPMENT
     AND PANCHAYATH RAJ
     R/O C/O G S REVANASIDDAPPA,
     K BEVENAHALLI, HARIHAR TALUK,
     DAVANAGERE DISTRICT-577530.

35 . CHANDRASHEKARAYYA KASHINATH HOLIMATH
     AGED 68 YEARS,
     S/O KASHINATH HOLIMATH,
     RETD. GRAM PANCHAYAT SECRETARY,
     DEPT. OF RURAL DEVELOPMENT
     AND PANCHAYATH RAJ
     R/O C/O B NAGARAJ, 4TH MAIN,
     SIDDAVEERAPPA BADAVANE,
     DAVANAGERE -577005.

36 . ESHARAPPA M PATTAR
     AGED 73 YEARS,
     S/O M PATTAR,
     RETD. SECOND DIVISION ASSISTANT,
     CHILD DEVELOPMENT PROJECT OFFICER,
                          - 43 -
                                      WP No.16582 of 2023
                                  AND CONNECTED MATTERS


    R/O C/O S M KELADIMAT, TEACHER,
    DCM LAYOUT NEAR BUS STAND,
    DAVANAGERE- 577004.

37 . SHANMUKAPPA B
     AGED 72 YEARS,
     S/O BANAPPA,
     RETD. HOSTEL SUPERINTENDENT,
     DEPT. OF BCM,
     R/O C/O KRISHNAPPA,
     ANANTHA SWAM ASHRAM,
     GANDHINAGAR, BENGALURU- 560009.

38 . SWAMY K M S/O GURUSIDDAIAH
     AGED ABOUT 68 YEARS
     RETD. PANCHAYATH DEVELOPMENT OFFICER
     DEPT. OF RURAL DEVELOPMENT
     AND PANCHAYAT RAJ
     R/O C/O RUDRANAIK
     BASAVAPATNA, CHANNAGIRI TALUK
     DAVANAGERE DIST.-577551.

39 . KRISHNAMURTHY E
     S/O NARAYANAWAMY
     AGED ABOUT 70 YEARS
     RETD. PANCHAYATH DEVELOPMENT OFFICER
     DEPT. OF RURAL DEVELOPMENT
     AND PANCHAYAT RAJ
     R/O C/O RAJAPPA, WATERMAN
     BASAVAPATNA, CHANNAGIRI TALUK
     DAVANAGERE DIST.-577551.

40 . LAXMAN SHANKER LATKAR
     S/O SHANKAER LATKAR
     AGED ABOUT 69 YEARS
     RETD. GRAM PANCHAYAT SECRETARY
     DEPT. OF RURAL DEVELOPMENT
     AND PANCHAYAT RAJ
     R/O C/O K SHAMBULINGAPPA
     8TH MAIN, SIDDAVEERAPPA BADAVANE
     DAVANAGERE-577005.
                          - 44 -
                                        WP No.16582 of 2023
                                    AND CONNECTED MATTERS


41 . ERAPPA SHIVAPPA JAGAPUR
     S/O SHIVAPPA JAGAPUR
     AGED ABOUT 71 YEARS
     RETD. GRAMA PANCHAYAT SECRETARY
     DEPT. OF RURAL DEVELOPMENT
     AND PANCHAYAT RAJ
     R/O C/O BHASKAR
     ANANTHASWAMY ASHRAM
     GANDHINAGAR, BENGALURU-560009.

42 . IBRAHIMSAB H S/O HUSHAINSAB
     AGED ABOUT 70 YEARS
     RETD. ASSISTANT COMMISSIONER
     OF COMMERCIAL TAXES
     LOCAL VALUATION OFFICE
     DEPT. OF COMMERCIAL TAXES
     R/O C/O ARMAN
     15TH CROSS, SIT EXTENSION
     TUMAKURU-572103.

43 . GOVINDEGOUD T D
     S/O LATE DASAGOUDA
     AGED ABOUT 69 YEARS
     RETD. PANCHAYATH DEVELOPMENT OFFICER
     DEPT. OF RURAL DEVELOPMENT
     AND PANCHAYAT RAJ
     R/O C/O T NARASIPUR
     MYSORE DISTRICT-571110.

44 . TALAKKAL DEVAPUTHRAPPA
     S/O VIRUPAKSHAPPA
     AGED ABOUT 70 YEARS
     RETD. ASST. AGRICULTURAL OFFICER
     DEPT. OF AGRICULTURE
     R/O C/O G T SOMASHEKARAPPA
     GHATAPATHY PO, CHALLAKERE TALUK
     CHITRADURGA DISTRICT-577543.

45 . MANOHAR A S/O DODDAJAMBAPPA
     RETD. ASSISTANT TEACHER
     DEPT. OF EDUCATION
     R/O C/O A GURUMURHTY
     SREE KALLESHWAR KRUPA
     HOUSE NO.1811/88
                          - 45 -
                                         WP No.16582 of 2023
                                     AND CONNECTED MATTERS


    18TH CROSS, ANJANEYA EXTENSION
    DAVANAGERE-577004.

46 . C V SRINIVASA
     S/O LATE H R VASUDEVA RAO
     AGED ABOUT 64 YEARS
     RETD. EXECUTIVE OFFICER
     TALUK PANCHAYATH, SIRAGUPPA
     R/O NO.1044, 7TH MAIN
     SRI RAGHAVENDRA SWAMY TEMPLE ROAD
     HOSAKEREHALLI, BSK III STAGE
     BENGALURU-560085.

47 . MALLAPPA S/O CHIKKEGOWDA
     AGED ABOUT 70 YEARS
     RETD. HIGH SCHOOL HEAD MASTER
     R/O VINAYAKA BADAVANE
     HALEBEEDU POST, BELURU TLAUK
     HASSAN DISTRICT-573121.

48 . NEELAKANTHACHAR
     S/O LATE GANESHAPPA
     AGED ABOUT 67 YEARS
     RETD. PANCHAYATH DEVELOPMENT OFFICER
     DEPT. OF RURAL DEVELOPEMENT
     AND PANCHAYAT RAJ
     R/O C/O BELLUDI AND POST
     HARIHAR, DAVANAGERE-577601.

49 . HONNATTEPPANAVAR D S
     AGED ABOUT 67 YEARS
     RETD. FIRST DIVISION SURVEYOR
     REVENUE DEPARTMENT
     R/O BELLUDI AND POST
     HARIHAR TALUK
     DAVANAGERE DISTRICT-577601.

50 . K P SHARADA,
     W/O K M NANAIAH
     AGED ABOUT 70 YEARS
     RETD. WARDEN
     TALUK SOCIAL WELFARE DEPT.,
     R/O NO.3797, 20TH E MAIN,
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                                            WP No.16582 of 2023
                                        AND CONNECTED MATTERS


       8TH CROSS, 2ND STAGE,
       VIJAYANAGARA, MYSORE-570030.
                                               ...RESPONDENTS

(BY SRI PRASAD PATIL, ADV. FOR R2 TO R8, R10, R12,
 R15, R17 TO R19, R22, R24 TO R29.
 R11, R20, R21, R31, R33, R34, R38, R39, R42, R44,
 R46, R47 & R50 - SERVED AND UNREPRESENTED.)

       THIS PETITION IS FILED UNDER ARTICLES 226 AND 227

OF THE CONSTITUTION OF INDIA PRAYING TO A) CALL FOR

THE RECORDS IN APPLICATION NOS.5124-5173/2021 ON THE

FILE    OF    THE   KARNATAKA     ADMINISTRATIVE     TRIBUNAL,

BENGALURU AS PER ANNEXURE-A AND B) ISSUE A WRIT OF

CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR

DIRECTION SETTING ASIDE THE IMPUGNED ORDER DATED

01.12.2022 IN APPLICATIONS NOS.5124-5173/2021, ON THE

FILE    OF    THE   KARNATAKA     ADMINISTRATIVE     TRIBUNAL,

BENGALURU, AS PER ANNEXURE-A AND ETC.



       THESE PETITIONS HAVING BEEN HEARD AND RESERVED

ON 12.09.2025 AND COMING ON FOR PRONOUNCEMENT OF

ORDER,       THIS   DAY   (THROUGH     VIDEO    CONFERENCE),

S.G.PANDIT J., DELIVERED THE FOLLOWING:


CORAM:       THE HON'BLE MR. JUSTICE S.G.PANDIT
             AND
             THE HON'BLE MR. JUSTICE K. V. ARAVIND
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                                                       WP No.16582 of 2023
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                      CAV ORDER
       (PER: THE HON'BLE MR. JUSTICE S.G.PANDIT)


       The petitioner-State is before this Court under Article 226

of the Constitution of India, questioning the correctness or

otherwise      of    the   orders   passed    in   different   applications

directing the State Government to grant additional qualifying

service under Rule 247A of the Karnataka Civil Service Rules

(hereinafter referred to as 'the KCSRs', for short), as it stood

on the date of respondents' appointment.


       2.   The moot question involved in these batch of writ

petitions is as to whether the respondents herein would be

entitled for adding qualifying service under Rule 247A of KCSRs

as it stood on the date of their appointment or as it stood on

the date of their retirement.


       3.   The respondents were initially appointed as daily

wagers/stipendiary graduates in several departments. At the

time of initial appointment of the                 respondents as daily

wagers/stipendiary graduates, all the respondents were aged

more    than        30   years.   Subsequently,     their   services   were

regularised and they were absorbed into government service.

All the respondents retired from service on attaining the age of
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superannuation between 1995 and 2012. On retirement, the

respondents sought for adding additional qualifying service in

terms   of   Rule-247A   of   the   KCSRs.   Initially,   the   State

Government declined the benefit of Rule 247A of the KCSRs,

but subsequently granted the benefit of adding additional

qualifying service in terms of Rule 247A of the KCSRs. In terms

of Rule 247A of the KCSRs, the petitioner-State granted adding

qualifying service of four years or two years, as the case may

be, depending on the date of retirement of the respondents.

However, the respondents approached the Tribunal seeking to

add additional qualifying service of eight years, contending that

as on the date of their appointment, Rule 247A of the KSCRs

provided for adding additional qualifying service of maximum of

eight years, which they would be entitled to. The Tribunal,

accepting the contention of the respondents, allowed the

applications directing the State Government to add additional

qualifying service with maximum qualifying service of eight

years or four years, as the case may be, taking into account

the date of appointment of the respondents. Questioning the

same, the petitioners-State authorities are before this Court in

these writ petitions.
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      4.     Heard Learned Additional Advocate General Sri.

Reuben Jacob along with Sri. V. Shiva Reddy, Additional

Government     Advocate       as    well    as     Sri.   B.Ravindranath,

Additional Government Advocate, and Sriyuths V.S.Ravindra

Holla, B.J.Somayaji, Madhusudan M., Raghavendra G.Gayathri,

Basavaraja    Patel   G.K.,   N.Khetty      for    Smt.    Akkamahadevi

Hiremath, learned counsel for the respondents/employees and

Sri. Ashok A.Minache, party in person in W.P. No.4099/2023.

Perused the entire writ petition papers.


      5.     Learned Additional Advocate General would contend

that the order of the Tribunal directing the petitioners to add

additional maximum qualifying service under Rule 247A of the

KCSRs as it stood on the date of appointment of the

respondents, is wholly erroneous and opposed to Rule 6 of the

KCSRs. Learned Additional Advocate General would submit that

Rule 247A of the KCSRs provides for adding qualifying service

to persons recruited after completing the age of 30 years, a

period equal to the difference between the age as on their date

of birth immediately preceding the date of direct appointment

and 30 years, subject to a maximum of two years. It is

submitted that Rule 247A in terms of notification dated

01.01.1978, provided for adding maximum of eight years of
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qualifying service; the same was amended vide notification

dated 04.11.2004 reducing the period of maximum of eight

years to four years as additional qualifying service; and the

said   Rule    was   further    amended          by   notification    dated

15.05.2012, reducing the maximum period of four years to two

years as additional qualifying service.


       6.     Learned Additional Advocate General would submit

that adding of qualifying service is relatable to the age of

superannuation.      He    submits        that   earlier,   the      age   of

superannuation was 55 years and, at that time, a maximum of

eight years of qualifying service was permitted to be added;

when the age of superannuation was increased to 58 years,

adding of qualifying service was reduced to four years; and

when the age of superannuation was increased to 60 years, the

additional qualifying service was reduced to two years. Thus,

the learned Additional Advocate General would submit that the

adding maximum of qualifying service is relatable to age of

superannuation.


       7.     Learned     Additional      Advocate     General       placing

reliance on Rule 6 of the KCSRs would vehemently contend that

pension shall be determined by the Rules in force at the time

when a government servant retires or is discharged from the
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service of the government. He submits that when the Rule

specifically provides for determination of pension under Rule 6

in force as on the date of government servant's retirement, the

respondents cannot seek benefit contrary to the said Rule.

Learned Additional Advocate General would also contend that

adding qualifying service under Rule 247A of the KCSRs is not a

condition of service, but a policy decision providing benefit of

adding qualifying service to the appointees who are appointed

on completion of thirty years of age.


      8.     Learned Additional Advocate General would point

out that the Tribunal failed to properly appreciate Rule 6 of the

KCSRs and has wrongly come to the conclusion that the service

rules as on the date of respondents' appointment shall be

applicable   and   the   same   shall    not    be   altered   to   their

disadvantage. Learned Additional Advocate General would

submit that the respondents are governed by service rules

which could be altered unilaterally without the consent of the

employees. Further, learned Additional Advocate General would

submit that the respondents, who are government servants,

are not guaranteed by the service conditions as on the date of

their appointment, and the service conditions could be altered

at any time. Though he submits that such alteration shall not
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                                                    WP No.16582 of 2023
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take away vested or accrued right, it is his specific contention

that adding qualifying service is not a vested right or accrued

right. As such, he submits that the Rule which was in existence

for fixation of pension as on their date of retirement would be

applicable to the respondents. Thus, he prays for allowing the

writ petitions.


      9.     Per contra, learned counsels appearing for the

respondents would submit that the respondents were initially

appointed as daily wagers/stipendiary graduates and were

regularised subsequently. It is submitted that the service

rendered by them as stipendiary graduates/daily wagers is

directed to be considered for determining the pensionary

benefits. It is also submitted that the respondents are entitled

to the benefit of adding qualifying service under Rule 247A of

the KCSRs. Learned counsel, Sri. N.Khetty, appearing for some

of the respondents, along with other learned counsel, would

submit     that   the   respondents,      as   on   the   date   of   their

appointment, acquired right to pay and allowances, and

pension subject to acquiring qualifying service, and as the

respondents had acquired such right, the said right was vested

in them which cannot be taken away subsequently, detrimental

to the interest of the respondents/employees. Learned counsel
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                                              WP No.16582 of 2023
                                          AND CONNECTED MATTERS


for the respondents would submit that as on the date of

appointment of the respondents,         Rule 247A of the KCSRs

provided for adding eight years of qualifying service and as

such, the respondents would be entitled for adding eight years

of qualifying service for the purpose of determination of their

pension.


     10.   Learned counsel for the respondents would submit

that Rule 6 of the KCSRs would have no application to the facts

of the present case, as the same would apply to the employees

absorbed on re-organisation. Moreover, they submit that Rule

247A of the KCSRs as amended in the year 2004 and 2012

reduced the period of qualifying service from four years to two

years, which cannot be made retrospective so as to take away

the accrued right of the respondents.


     11.   It is submitted that Rule 6 is only a procedural rule

and the respondents acquired right to pension based on the

rule which existed as on the date of their appointment and they

would be entitled to adding qualifying service, which stood as

on the said date of their appointment. Learned counsel for the

respondents placed reliance on the decision of Hon'ble Supreme

Court in Smt. Katta Sujatha Reddy v. Siddamsetty Infra

Projects Pvt. Ltd. and Ors. [AIR 2022 SC 5435] to contend that
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                                                WP No.16582 of 2023
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subsequent amendment to Rule 247A of the KCSRs cannot be

retrospective. Thus, they prayed for dismissal of the petitions.


      12.   Having heard the learned counsel for the parties,

the only point which falls for consideration is as to whether the

Tribunal was justified in directing to add maximum qualifying

service of eight years or four years, as the case may be in

terms of Rule 247A of the KCSRs, as it stood, as on the date of

their appointment?.


      13.   Our answer to the above point would be in the

negative for the following reasons:


(a) The respondents would be entitled for adding qualifying

     service in terms of Rule 247A of the KCSRs as it stood on

     the date of their retirement i.e., as on the date of fixation

     of their pension and pensionary benefits.


(b) It is not in dispute that the respondents were initially

     appointed   as daily    wagers/stipendiary graduates and

     subsequently     were    regularised     or   absorbed    into

     government service. It is also an admitted fact that the

     respondents would be entitled for the benefit of adding

     additional qualifying service in terms of Rule 247A of the

     KCSRs. However, the question is, whether the respondents
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                                             WP No.16582 of 2023
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      would be entitled for the benefit of adding qualifying

      service in terms of Rule 247A of the KCSRs as it stood on

      their date of appointment.


(c)   Rule 247A of the KCSRs provides for adding qualifying

      service to persons recruited after completing the age of 30

      years, a period equal to the difference between the age as

      on their date of birth immediately preceding the date of

      direct appointment and 30 years, subject to a maximum of

      two years. In terms of Notification dated 12.07.1978, Rule

      247A of the KCSRs was amended and the said amendment

      provided for adding of qualifying service of maximum of

      eight years. Again, under Notification dated 04.11.2004,

      Rule 247A was amended reducing adding of qualifying

      service from eight years to four years. Thereafter, under

      Notification dated 15.02.2012, Rule 247A was further

      amended to reduce adding of qualifying service to two

      years from four years. In 1978, when adding of maximum

      period of eight years of qualifying service was provided,

      the age of superannuation of a government servant was

      55 years. When the said qualifying service was reduced to

      four years by amendment in the year 2004, the State

      increased the age of superannuation to 58 years, and as
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                                              WP No.16582 of 2023
                                          AND CONNECTED MATTERS


    on the date of amendment in the year 2012 when adding

    of qualifying service was reduced to two years, the age of

    superannuation was increased to 60 years. Thus, adding of

    qualifying service relates to the age of superannuation so

    as to make the appointees who are appointed subsequent

    to completion of 30 years on par with that of persons who

    are appointed prior to the age of 30 years.


(d) Rule 6 of the KCSRs subsequent to amendment by

    Notification dated 30.01.2014 reads as follows:

                "6. The claim of a Government servant to
          pay    and    allowances,     including   traveling
          allowances, is regulated by the rules in force at
          the time, at which the pay and allowances are
          earned; to leave, by the rules in force at the time
          leave is applied for and granted and to pension,
          by the rules in force at the time when the
          Government servant retires or is discharged from
          the service of Government."


(e) Under amendment Notification dated 30.01.2014, the

    words and figures "Subject to the provisions relating to

    protection of conditions of service, if any, under Section

    115 of the States Reorganisation Act, 1956" were omitted

    from Rule-6 of the KCSRs. Rule 6 of the KCSRs fixes the

    date of entitlement of a government servant to pay and
                                   - 57 -
                                                       WP No.16582 of 2023
                                                   AND CONNECTED MATTERS


      allowance; to leave; and to pension. The claim of a

      Government       servant   under       above    Rule    6   could   be

      dissected into three parts:

      (i)    to pay     and   allowances,         including   traveling
             allowances, is regulated by the rules in force at
             the time, at which the pay and allowances are
             earned;


      (ii)   to leave, is regulated by the rules in force at the
             time leave is applied for and granted; and


      (iii) to pension, is regulated by the rules in force at
             the time when the Government servant retires
             or   is    discharged         from    the   service     of
             Government.


      In other words, the above Rule specifies or regulates the

      pay and allowances, leave and pension of a government

      servant in terms of the Rules which exists as on the date

      of earning or retirement. The above Rule aptly makes it

      clear that a government servant, on retirement, would be

      entitled for pension in terms of Rules in force as on the

      date of retirement of such government servant.


(f)   In the instant case, adding of qualifying service under Rule

      247A of the KCSRs is for the purpose of determining the

      qualifying service for pension and pensionary benefits. The
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    pension, in terms of Rule 6, would accrue to a government

    servant on his retirement, and in terms of Rule 6, such

    pension shall be determined on the basis of the Rules in

    force at the time of retirement of such government

    servant. Therefore, the respondents would be entitled for

    the benefit of adding of qualifying service in terms of Rule

    247A of the KCSRs as it stood on the date of their

    retirement and not as on the date of their appointment.


(g) The learned counsel for the respondents contend that right

    to pension accrued to them as on the date of their

    appointment and as they had acquired the said right and

    the said right having been vested in them could not have

    been taken away by subsequent amendment. As held by

    us, in terms of Rule 6 of the KCSRs, pension and

    pensionary benefits would accrue to a government servant

    as on the date of his/her retirement and pension and

    pensionary benefits shall be determined in terms of the

    Rules existing as on the date of their retirement.


(h) Learned counsel for the respondents also contended that

    service   condition   which   existed   as   on   the   date   of

    appointment of the respondents could not have been

    altered to their disadvantage and they would be entitled
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                                            WP No.16582 of 2023
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for service condition which existed as on the date of their

appointment. The said contention is unsustainable and

cannot be accepted. The relationship of the petitioner and

the respondents is that of employer and employee and the

respondents are governed by service rules and statues

insofar as the service conditions and other benefits are

concerned. The relationship of the employer and employee

in the instant case is statutory in nature and not a

contractual one. It is settled position of law that service

condition of an employee could be altered at any time. But

such alteration of service condition shall not take away the

accrued or vested right. The Hon'ble Apex Court in

Chairman,     Railway      Board       &     Others      v.     C.R.

Rangadhamaiah &        Others,      (1997)   6   SCC   623,     was

examining the statutory notifications under which the

percentage of running allowance to the pensioners of

Indian Railway Establishment, was reduced from 55% to

45% retrospectively. While considering the same, at

paragraphs 16, 17, 18, 19 and 20, the Hon'ble Apex Court

held as follows:

      "16. It is no doubt true that once a person joins
   service   under   the   Government      the   relationship
   between him and the Government is in the nature of
   status rather than contractual and the terms of his
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service while he is in employment are governed by
statute or statutory rules, which may be unilaterally
altered without the consent of the employees. It has
been so held by this Court in Roshan Lal Tandon [AIR
1967 SC 1889 : (1968) 1 SCR 185 : (1968) 1 LLJ
576] and State of J&K v. Triloki Nath Khosa [(1974)
1 SCC 19 : 1974 SCC (L&S) 49 : (1974) 1 SCR 771]
(SCR at pp. 779, 780 : SCC p. 29, para 16). It may,
however,    be   mentioned      that   in Roshan   Lal
Tandon [AIR 1967 SC 1889 : (1968) 1 SCR 185 :
(1968) 1 LLJ 576] the petitioner was invoking his
rights under the contract of service and the said
contention was rejected by the Court with the
observation:

      "We are therefore of the opinion that the
   petitioner has no vested contractual right in
   regard to the terms of his service and that
   the counsel for the petitioner has been
   unable to make good his submission on this
   aspect of the case."


   17. In B.S. Vadera [AIR 1969 SC 118 : (1968) 3
SCR 575 : (1970) 1 LLJ 499] it has been held that
the rules under the proviso to Article 309 have effect
subject to the provisions of the Act made by the
appropriate legislature under the main part of Article
309, if the appropriate legislature has passed an Act
under Article 309 and in the absence of any Act of
the appropriate legislature on the matter the rules
made under the proviso to Article 309 are to have full
effect both prospectively and retrospectively. Since
the power of the appropriate legislature to enact a
law under Article 309 has to be exercised subject to
the provisions of the Constitution, the power to make
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rules under the proviso to Article 309 has to be
exercised     subject      to     the    provisions    of   the
Constitution. The Court has, therefore, said:

        "... Apart from the limitations, pointed
     out above, there is none other, imposed by
     the proviso to Article 309, regarding the
     ambit of the operation of such rules. In
     other words, the rules, unless they can be
     impeached on grounds such as breach of
     Part III, or any other constitutional
     provision, must be enforced, if made by the
     appropriate authority."(p. 585)


     18. This means that even though the President, in
exercise of his power under the proviso to Article
309, can make rules which may have prospective or
retrospective operation, the said rules may be open
to challenge on the ground of violation of the
provisions      of   the     Constitution,    including     the
Fundamental Rights contained in Part III of the
Constitution.


     19. In Triloki Nath Khosa [(1974) 1 SCC 19 :
1974 SCC (L&S) 49 : (1974) 1 SCR 771] rules had
been framed altering the criterion of eligibility for
promotion from the post of Assistant Engineer to the
post of Executive Engineer and the same were
challenged on the ground of retrospectivity by the
Assistant Engineers who were in service on the date
of   making     of   these      rules.   Rejecting    the   said
contention, this Court said: (SCC pp. 28-29, para 16)

        "16. ... It is wrong to characterise the
     operation of a service rule as retrospective
     for the reason that it applies to existing
     employees. A rule which classifies such
     employees     for   promotional    purposes,
     undoubtedly operates on those who entered
     service before the framing of the rule but it
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                                                       WP No.16582 of 2023
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             operates in futuro, in the sense that it
             governs the future right of promotion of
             those who are already in service. The
             impugned rules do not recall a promotion
             already made or reduce a pay scale already
             granted. They provide for a classification by
             prescribing a qualitative standard, the
             measure of that standard being educational
             attainment.     Whether     a    classification
             founded on such a consideration suffers
             from a discriminatory vice is another matter
             which we will presently consider but surely,
             the rule cannot first be assumed to be
             retrospective and then be struck down for
             the reason that it violates the guarantee of
             equal opportunity by extending its arms
             over the past. If rules governing conditions
             of service cannot ever operate to the
             prejudice of those who are already in
             service, the age of superannuation should
             have remained immutable and schemes of
             compulsory retirement in public interest
             ought to have foundered on the rock of
             retroactivity. But such is not the implication
             of service rules nor is it their true
             description to say that because they affect
             existing employees they are retrospective."


      20. It can, therefore, be said that a rule which operates
      in futuro so as to govern future rights of those already in
      service cannot be assailed on the ground of retroactivity
      as   being violative    of   Articles   14    and   16   of   the
      Constitution, but a rule which seeks to reverse from an
      anterior date a benefit which has been granted or
      availed of, e.g., promotion or pay scale, can be assailed
      as   being violative    of   Articles   14    and   16   of   the
      Constitution to the extent it operates retrospectively."


(i)   In the instant case, no accrued right or vested right of

      respondents is taken away since, in terms of Rule 6 of the

      KCSRs,    the   right   to    pension    would      accrue     to   the
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                                                  WP No.16582 of 2023
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      respondents in terms of the Rules in force at the time

      when a government servant retires.


(j)   The Tribunal under the impugned orders failed to properly

      appreciate Rule 6 of the KCSRs. The Tribunal is not correct

      in observing that under Rule 6, it is only aspects such as

      nature of pension disbursement, such as commutation,

      manner of disbursement etc. that are based on the rules

      prevailing   at   the    time   of   retirement   and      not   the

      substantive aspects leading to pension determination such

      as the service qualifying for pension. It is to be noted here

      that the qualifying service is not determined at the time of

      appointment of a person, but is determined only at the

      time of grant of pension. Since during the period of service

      in government, a government servant might have suffered

      punishment and might have absented himself from duty or

      any other unforeseen circumstances might have made him

      to remain out of service which shall have to be excluded

      while determining the qualifying service, which exercise

      shall have to be carried out as on the date of determining

      the   pension     or    pensionary    benefits    of   a    retiring

      government servant. Therefore, qualifying service for
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                                                   WP No.16582 of 2023
                                               AND CONNECTED MATTERS


    pension could not be determined as on the date of

    appointment of government servant.


     14.      In the light of the above discussion, we hold that

the respondents would be entitled for the benefit of adding

qualifying service in terms of Rule 247A of the KCSRs as it

stood as on the date of retirement of each of the respondents.


     15.      For the reasons recorded above, the writ petitions

of the State deserve to be allowed. Hence, the following:

                               ORDER

(i) The Writ Petition Nos.16582/2023, 13427/2022, 18490/2022, 20687/2022, 4099/2023, 12931/2023 and 26337/2023 are allowed in part.

(ii) The orders passed in Application Nos.5189- 5200/2021 (dated 28.03.2022), Application No.1005/2018 C/w 7627/2018 (dated 24.09.2020), Application No.4534/2021 (dated 20.12.2021), Application No.462/2021 (dated 05.01.2022), Application No.4962/2021 (dated 21.04.2022), Application Nos.1899-2017/2022 (dated 22.12.2022) and Application Nos.5124- 5173/2021 (dated 01.12.2022) are modified;

(iii) The petitioner-State authorities are directed to grant additional qualifying service to the

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WP No.16582 of 2023

AND CONNECTED MATTERS respondents in terms of Rule 247A of the KCSRs as it stood on the date of retirement of each of the respondents for the purpose of pension and pensionary benefits.

(iv) In view of the above order, on refixation of pension and pensionary benefits, recovery if any shall not be effected.

Sd/-

(S.G.PANDIT) JUDGE Sd/-

(K. V. ARAVIND) JUDGE KMS CT:bms