[Cites 4, Cited by 0]
Karnataka High Court
Sri Lankehanumaiah K vs The State Of Karnataka on 20 February, 2026
Author: S.G.Pandit
Bench: S.G.Pandit
-1-
WP No. 29579 of 2025
C/W WP No. 29768 of 2025
WP No.29999 of 2025
AND 12 OTHERS
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 20TH DAY OF FEBRUARY, 2026
PRESENT
THE HON'BLE MR. JUSTICE S.G.PANDIT
AND
THE HON'BLE MR. JUSTICE K. V. ARAVIND
W.P. NO.29579/2025 (S-KSAT)
C/W
W.P. NO.29768/2025 (S-KSAT), W.P. NO.29999/2025 (S-KSAT),
W.P. NO.30003/2025 (S-KSAT), W.P. NO.30924/2025 (S-KSAT),
W.P. NO.30932/2025 (S-KSAT), W.P. NO.30951/2025 (S-KSAT),
W.P. NO.31287/2025 (S-KSAT), W.P. NO.31295/2025 (S-KSAT),
W.P. NO.31319/2025 (S-KSAT), W.P. NO.31408/2025 (S-KSAT),
W.P. NO.31409/2025 (S-KSAT), W.P. NO.31413/2025 (S-KSAT),
W.P. NO.32986/2025 (S-KSAT) AND W.P.NO. 34368/2025
(S-KSAT)
IN WP NO. 29579/2025
BETWEEN:
SMT. CHANDRAKALA S. B.
Digitally signed by
NANJUNDACHARI AGED ABOUT 45 YEARS,
Location: HIGH W/O SHRI. RAJENDRA B.M
COURT OF WORKING AS INSPECTOR OF EXCISE,
KARNATAKA RANGE 13, SHIVAJINAGAR, BUD-02,
BANGALORE-560 002
AND R/AT: NO.50, ANJENAPPA LAYOUT,
HORAMAVU MAIN ROAD, 3RD CROSS,
DODDABANASAVADI,
BANGALORE-560 043.
PH: 7892213797
e-mail: [email protected]
...PETITIONER
(BY SMT. SUVARNA LAKSHMI M.L., ADV.)
-2-
WP No. 29579 of 2025
C/W WP No. 29768 of 2025
WP No.29999 of 2025
AND 12 OTHERS
AND:
1. THE STATE OF KARNATAKA
REP. BY ITS PRINCIPAL SECRETARY,
DEPARTMENT OF FINANCE (EXCISE),
VIDHANA SOUDHA,
BENGALURU-560001.
2. THE COMMISSIONER OF EXCISE
2ND FLOOR, TTMC, A BLOCK, BMTC,
K H ROAD, SHANTI NAGAR,
BENGALURU - 560027.
3. THE ADDITIONAL COMMISSIONER (ADMIN),
OFFICE OF THE COMMISSIONER OF EXCISE,
TTMC BLOCK, BMTC BUILDING,
SHANTHINAGAR,
BANGALORE-560 027.
...RESPONDENTS
(BY SRI. REUBEN JACOB, AAG A/W
SRI K.R. RAJENDRA, AGA FOR R1 TO R3)
THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO THE ORDERS DATED
22.09.2025 AND (A) QUASH THE ORDER OF THE TRIBUNAL DATED
22.09.2025 IN APPLICATION NO. 3498 OF 2025 (ANNEXURE-A) BY
ISSUE OF A WRIT IN THE NATURE OF CERTIORARI AND
CONSEQUENTLY ALLOW THE SAID APPLICATION NO. 3498 OF 2025
PREFERRED BY THE PETITIONER AS PRAYED (ANNEXURE-B) AND
GRANT ALL CONSEQUENTIAL BENEFITS, IN THE INTEREST OF
JUSTICE AND EQUITY AND ETC.
IN WP NO. 29768/2025
BETWEEN:
SRI SOMASHEKARA M R
S/O LATE RAMAPPA M
AGED ABOUT 43 YEARS
WORKING AS INSPECTOR OF EXCISE
RANGE NO.24, ASHOK NAGAR,
BUD 04, MONARCH CHAMBERS
NO.122/2, 5TH FLOOR, INFANTRY ROAD,
BANGALORE - 560001
-3-
WP No. 29579 of 2025
C/W WP No. 29768 of 2025
WP No.29999 of 2025
AND 12 OTHERS
RESIDING AT NO.106,
VAISHNAVI RATHNAM APARTMENT,
Q BLOCK, JALAHALLI CROSS,
BANGALORE - 560057.
...PETITIONER
(BY SRI. M.S. BHAGWATH, SR. COUNSEL A/W
SRI K SATISH, ADV.)
AND:
1. THE STATE OF KARNATAKA
REP. BY ITS ADDITIONAL CHIEF SECRETARY,
DEPARTMENT OF FINANCE (EXCISE),
VIDHANA SOUDHA,
BENGALURU - 560001.
2. THE COMMISSIONER
DEPARTMENT OF EXCISE,
TTMC BLOCK, BMTC BUILDING
SHANTHINAGAR,
BANGALORE - 560027.
3. THE ADDITIONAL COMMISSIONER (ADMIN)
OFFICE OF THE COMMISSIONER OF EXCISE ,
TTMC BLOCK, BMTC BUILDING
SHANTHINAGAR
BANGALORE - 560027.
...RESPONDENTS
(BY SRI.REUBEN JACOB, AAG A/W
SRI K.R. RAJENDRA, AGA)
THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO I) CALL FOR RECORDS
FROM THE KARNATAKA STATE ADMINISTRATIVE TRIBUNAL,
BENGALURU IN RESPECT OF THE IMPUGNED ORDER DATED
25/09/2025 PASSED IN APPLICATION NO.3407/2025 (ANNEXURE-A)
AND ETC.
IN WP NO. 29999/2025
BETWEEN:
SRI. T. RAMESH
S/O THAMMAIAH,
-4-
WP No. 29579 of 2025
C/W WP No. 29768 of 2025
WP No.29999 of 2025
AND 12 OTHERS
AGED ABOUT 57 YEARS,
WORKING AS INSPECTOR OF EXCISE,
CHAMARAJAPETE RANGE-33,
(BUD - 06), BENGALURU - 560004
R/AT NO.1170, 11TH A CROSS,
II STAGE, MAHALAKSHMIPURA
BENGALURU - 560086.
...PETITIONER
(BY SRI. PRITHVEESH M. K., ADV.)
AND:
1. THE STATE OF KARNATAKA
REP. BY ITS PRINCIPAL SECRETARY,
DEPARTMENT OF FINANCE (EXCISE)
VIDHANA SOUDHA,
BENGALURU - 560001.
2. THE COMMISSIONER OF EXCISE
2ND FLOOR, TTMC BLOCK,
BMTC BUILDING, SHANTINAGAR
BENGALURU - 560027.
3. THE ADDITIONAL COMMISSIONER (ADMIN)
OFFICE OF THE COMMISSIONER
OF EXCISE,
TTMC BLOCK, BMTC BUILDING
SHANTINAGAR,
BENGALURU - 560027.
...RESPONDENTS
(BY SRI. REUBEN JACOB, AAG A/W
SRI K.R. RAJENDRA, AGA FOR R1 TO R3)
THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO CALL FOR RECORDS; B)
SET ASIDE THE IMPUGNED FINAL ORDER DATED 25.09.2025
PASSED BY THE KSAT PRINCIPAL BENCH AT BENGALURU IN
A.NO.3525/2025 (ANNEXURE-A) AND CONSEQUENTLY ALLOW THE
SAID APPLICATION NO.3525/2025 AS PRAYED FOR BY THE
PETITIONER BEFORE THE TRIBUNAL (ANNEXURE-B) TO MEET THE
ENDS OF JUSTICE.
-5-
WP No. 29579 of 2025
C/W WP No. 29768 of 2025
WP No.29999 of 2025
AND 12 OTHERS
IN WP NO. 30003/2025
BETWEEN:
SRI. LOHITH. K. V.
S/O VENKATACHALA GOWDA
AGED ABOUT 43 YEARS
WORKING AS INSPECTOR OF EXCISE
RANGE 34, BASAVANGAUDI (BUD-06)
BENGALURU- 560004
R/AT NO.221, J AND J ENCLAVE
6TH CROSS, III MAIN, TEACHERS COLONY
NAGARABHAVI, BENGALURU-560072.
...PETITIONER
(BY SRI. PRITHVEESH M. K., ADV.)
AND:
1. THE STATE OF KARNATAKA
REP. BY ITS PRINCIPAL SECRETARY
DEPARTMENT OF FINANCE (EXCISE)
VIDHANA SOUDHA
BENGALURU - 560001.
2. THE COMMISSIONER OF EXCISE
2ND FLOOR, TTMC BLOCK,
BMTC BUILDING, SHANTINAGAR
BENGALURU - 560027.
3. THE ADDITIONAL COMMISSIONER (ADMIN),
OFFICE OF THE COMMISSIONER
OF EXCISE
TTMC BLOCK, BMTC BUILDING
SHANTINAGAR, BENGALURU-560027.
...RESPONDENTS
(BY SRI. REUBEN JACOB, AAG A/W
SRI K.R. RAJENDRA, AGA FOR R1 TO R3)
THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO A. CALL FOR RECORDS
FROM THE RESPONDENTSB. SET ASIDE THE IMPUGNED FINAL
ORDER DATED 25.09.2025 PASSED BY THE HONBLE KARNATAKA
STATE ADMINISTRATIVE TRIBUNAL, PRINCIPAL BENCH AT
BENGALURU IN APPLICATION NO. 3521/2025 (ANNEXURE-A) AND
CONSEQUENTLY ALLOW THE SAID APPLICATION NO. 3521/2025 AS
-6-
WP No. 29579 of 2025
C/W WP No. 29768 of 2025
WP No.29999 of 2025
AND 12 OTHERS
PRAYED FOR BY THE PETITIONER BEFORE THE HONBLE TRIBUNAL
(ANNEXURE-B), TO MEET THE ENDS OF JUSTICE AND ETC.
IN WP NO. 30924/2025
BETWEEN:
SMT. SOWMYA N M W/O MANJUNATH B,
AGED ABOUT 42 YEARS,
WORKING AS INSPECTOR OF EXCISE,
RANGE NO.40, KORAMANGALA,
BUD 07, NO.572, 6TH F CROSS,
17TH A MAIN, KORAMANGALA,
6TH BLOCK, BANGALORE-560034
R/AT NO.335, 5/2,
MUTHURAYA SWAMY LAYOUT,
HULIMAVU, BANGALORE-560076
PH: 9945106770
email id: [email protected]
...PETITIONER
(BY SRI. M.S. BHAGWATH, SR. COUNSEL A/W
SRI SATISH K., ADV.)
AND:
1. THE STATE OF KARNATAKA
REP. BY ITS ADDITIONAL CHIEF SECRETARY,
DEPARTMENT OF FINANCE EXCISE,
VIDHANA SOUDA,
BANGALORE 560001.
2. THE COMMISSIONER
DEPARTMENT OF EXCISE,
TTMC BLOCK, BMTC BUILDING,
SHANTINAGAR,
BANGALORE -560027.
3. THE ADDITIONAL COMMISSIONER (ADMIN)
OFFICE OF THE COMMISSIONER OF EXCISE,
TTMC BLOCK, BMTC BUILDING,
SHANTINAGAR,
BANGALORE - 560027.
...RESPONDENTS
(BY SRI. REUBEN JACOB, AAG A/W
SRI K.R. RAJENDRA, AGA)
-7-
WP No. 29579 of 2025
C/W WP No. 29768 of 2025
WP No.29999 of 2025
AND 12 OTHERS
THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO I) CALL FOR RECORDS
FROM THE KARNATAKA STATE ADMINISTRATIVE TRIBUNAL,
BENGALURU IN RESPECT OF THE IMPUGNED ORDER DATED
26/09/2025 PASSED IN APPLICATION NO.3411/2025 (ANNEXURE-A)
AND ETC.
IN WP NO. 30932/2025
BETWEEN:
SMT. GEETHA. N
W/O. LATE RAVI. K. S.,
AGED ABOUT 36 YEARS,
WORKING AS INSPECTOR OF EXCISE,
CHANNAPATTANA RANGE,
BANGALORE SOUTH DISTRICT-562 160,
R/AT NO.2138, 31ST CROSS,
D GROUP LAYOUT, MUDDINPALYA ROAD,
VISHWANEEDAM POST,
BANGALORE-560 091.
PH: 8951226156
e-mail: [email protected]
...PETITIONER
(BY SRI. M.S. BHAGWATH, SR. COUNSEL A/W
SRI SATISH K., ADV.)
AND:
1. THE STATE OF KARNATAKA
REP. BY ITS ADDITIONAL CHIEF SECRETARY,
DEPARTMENT OF FINANCE (EXCISE),
VIDHANA SOUDHA,
BANGALORE-560 001.
2. THE COMMISSIONER
DEPARTMENT OF EXCISE,
TTMC BLOCK, BMTC BUILDING,
SHANTINAGAR,
BANGALORE-560 027.
3. THE ADDITIONAL COMMISSIONER (ADMIN)
OFFICE OF THE COMMISSIONER OF EXCISE,
-8-
WP No. 29579 of 2025
C/W WP No. 29768 of 2025
WP No.29999 of 2025
AND 12 OTHERS
TTMC BLOCK, BMTC BUILDING,
SHANTHINAGAR,
BANGALORE-560 027.
...RESPONDENTS
(BY SRI. REUBEN JACOB, AAG A/W
SRI K.R. RAJENDRA, AGA)
THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO CALL FOR RECORDS
FROM THE KSAT BENGALURU IN RESPECT OF THE IMPUGNED
ORDER DATED 26.09.2025 PASSED IN A.NO.3429/2025
(ANNEXURE-A) AND II) SET ASIDE THE IMPUGNED ORDER DATED
26.09.2025 PASSED BY THE KSAT BENGALURU IN A.NO.3429/2025
(ANNEXURE-A) AND CONSEQUENTLY ALLOW THE SAID A.NO-
3429/2025 AS SOUGHT FOR BY THE PETITIONER BEFORE THE
TRIBUNAL (ANNEXURE-B) AND ETC.
IN WP NO. 30951/2025
BETWEEN:
SRI CHANDRAMURTHY P
S/O PADMANAIK,
AGED ABOUT 43 YEARS,
WORKING AS INSPECTOR OF EXCISE,
O/AT RANGE NO.01, YELAHANKA,
BUD-01, NO.1876, 1ST FLOOR,
7TH CROSS, 3RD B MAIN,
JUDICIAL LAYOUT, YELAHANKA,
BENGALURU - 560 065
R/AT NO.14, BHADRA LANDMARK,
4TH MAIN ROAD,
MAHALAKSHMI LAYOUT,
NEAR PRASANNA ANJENEYA TEMPLE,
BENGALURU - 560 086.
...PETITIONER
(BY SRI. UDAYA HOLLA, SR. COUNSEL A/W
SRI KESHAVA MURTHY H.B., ADV.)
AND:
1. STATE OF KARNATAKA
REP. BY ITS ADDITIONAL CHIEF SECRETARY,
FINANCE DEPARTMENT (EXCISE)
-9-
WP No. 29579 of 2025
C/W WP No. 29768 of 2025
WP No.29999 of 2025
AND 12 OTHERS
VIDHANA SOUDHA,
AMBEDKAR VEEDHI,
BENGALURU 560001.
2. THE COMMISSIONER
DEPARTMENT EXCISE, TTMC BLOCK,
BMTC BUILDING, SHANTHINAGAR,
BENGALORE 560021.
3. THE ADDITIONAL COMMISSIONER (ADMIN)
OFFICE OF THE COMMISSIONER OF EXCISE,
TTMC BLOCK, BMTC BUILDING,
SHANTINAGAR, BENGALURU-560 027.
...RESPONDENTS
(BY SRI. REUBEN JACOB, AAG A/W
SRI K.R. RAJENDRA, AGA)
THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO (I) ISSUE A WRIT OF
CERTIORARI QUASHING THE ORDER OF THE KARNATAKA STATE
ADMINISTRATIVE TRIBUNAL DATED 26.09.2025 PASSED IN
APPLICATION NO.3413/2025 (ANNEXURE-B) AND ALSO QUASH THE
CONSEQUENTIAL ORDER DATED 10.10.2025 BEARING NO.
ECE/TMP/33/TRF/2024 (ANNEXURE-K) AND ETC.
IN WP NO. 31287/2025
BETWEEN:
1. REKHA B
W/O CHANDRAMURTHY. P
AGED ABOUT 43 YEARS
WORKING AS INSPECTOR OF EXCISE
O/O INSPECTOR OF EXCISE
RANGE-02 GOKULA
NO.1876, 3RD B MAIN, 7TH CROSS
JUDICIAL LAYOUT YALAHANKA
BENGALURU URBAN DISTRICT-560065
R/AT NO.14TH BHADRA LANDMARK
4TH MAIN ROAD, MAHALAKSHMI LAYOUT
NEAR PRASANNA ANJANAYA TEMPLE
BENGALURU-560080.
2. SATEESHA. N
S/O NAGENDRAPPA
- 10 -
WP No. 29579 of 2025
C/W WP No. 29768 of 2025
WP No.29999 of 2025
AND 12 OTHERS
AGED ABOUT 43 YEARS
WORKING AS INSPECTOR OF EXCISE
O/O RANGE-44 H.S.R LAYOUT
NO.460, TEACHERS COLONY
VENKATAPURA, OUTER RING ROAD
BENGALURU-560035
R/AT NO.G1 J.S.K PARADISE
8TH CROSS, 10TH MAIN ROAD
MARUTHINAGAR, MALLESHAPALYA
BENGALURU -560075.
3. MADHUSUDANA.L
S/O LAKSHMINARASIMHAPPA .H
AGED ABOUT 43 YEARS
WORKING AS INSPECTOR OF EXCISE
O/O INSPECTOR OF EXCISE RANGE-22
SAMPANGI RAMANAGAR,
NIRMAN BHAVAN, GROUND FLOOR
DR.RAJKUMAR ROAD, 1ST BLOCK
RAJAJINAGAR, BENGALURU -560010
R/AT NO.66, OBALAPURA VILLAGE AND POST
SRIRAMPURA HOBLI, HORADURGA TALUK
CHITRADURGA-577542.
4. RANGAIAH M.P S/O PARAPPA M.R
AGED ABOUT 42 YEARS
WORKING AS INSPECTOR OF EXCISE
O/O INSPECTOR OF EXCISE
JNANABHARATHI RANGE - 18
BENGALURU URBAN DISTRICT -03
NO.19, BAIREGOWDA LAYOUT
HAROHALLI, BENGALURU-560091
R/AT NO.1161, 4TH FLOOR,
14TH MAIN, JUDICIAL LAYOUT,
YELHANKA, GKVK POST,
BENGALURU-560065.
5. MOULALI TELI S/O SAIFUDDIN
AGED ABOUT 41 YEARS
WORKING AS INSPECTOR OF EXCISE
O/O INSPECTOR OF EXCISE
MAHADEVAPURA RANGE-30
BENGALURU-05
NO.1354, D BLOCK, 60FEET ROAD
AECS LAYOUT, KUNDALAHALLI
BENGALURU-560037
- 11 -
WP No. 29579 of 2025
C/W WP No. 29768 of 2025
WP No.29999 of 2025
AND 12 OTHERS
R/O HOUSE NO.185, SAIF MANZIL
RENUKA NAGAR, MANGULI ROAD
VIJAYAPURA -586109.
6. NETHRAVATHI P
D/O PARAMESHWARAPPA. K
AGED ABOUT 46 YEARS
WORKING AS INSPECTOR OF EXCISE
O/O INSPECTOR OF EXCISE
RANGE-05, NANDINI LAYOUT
BENGALURU URBAN DISTRICT-560001
NO.62, 3RD FLOOR, 3RD CROSS
1ST MAIN ROAD, YASHWANTAPURA
INDUSTRIAL SUBHURB-560022
R/AT NO.206, 1ST CROSS
1ST MAIN ROAD, ANANDAPPA LAYOUT
BENGALURU-560073.
7. SURESHA R.O S/O ONKAR NAIK. R
AGED ABOUT 42 YEARS
WORKING AS INSPECTOR OF EXCISE
O/O RANGE -28
JEEVANA BHIMA NAGAR RANGE
BENGALURU URBAN DISTRICT-05
NO.542, 1ST FLOOR, 16TH CROSS
HAL 2ND STAGE, INDIRANAGARA-560038
R/AT NO.802, 8TH FLOOR,
FALGUNI BLOCK, KURUBARAHALLI
BENGALURU-560086.
...PETITIONERS
(BY SRI. UDAYA HOLLA, SR. COUNSEL A/W
SRI VIKRAM BALAJI, ADV.)
AND:
1. STATE OF KARNATAKA
REP. BY ITS ADDITIONAL CHIEF SECRETARY,
FINANCE DEPARTMENT (EXCISE)
VIDHANA SOUDHA,
AMBEDKAR VEEDHI,
BENGALURU-560001.
2. STATE OF KARNATAKA,
STATE EXCISE DEPARTMENT,
REP. BY ITS EXCISE COMMISSIONER,
- 12 -
WP No. 29579 of 2025
C/W WP No. 29768 of 2025
WP No.29999 of 2025
AND 12 OTHERS
TTMC BLOCK, BMTC BUILDING,
SHANTHINAGAR,
BENGALURU-560027.
...RESPONDENTS
(BY SRI. REUBEN JACOB, AAG A/W
SRI V SHIVAREDDY, AGA)
THIS PETITION IS FILED UNDER ARTICLE 227 OF THE
CONSTITUTION OF INDIA PRAYING TO A) ISSUE A WRIT OF
CERTIORARI AND SET ASIDE THE ORDER DATED 14/10/2025
PASSED IN OA NOS.3368-3374/2025 (ANNEXURE-B) PASSED BY
THE KARNATAKA STATE ADMINISTRATIVE TRIBUNAL, BENGALURU
AND ORDER OF TRANSFER DATED 25/09/2025 (ANNEXURE-S) BY
INCLUDING THE NAME OF THE PETITIONERS CONTRARY TO THE
ORDER PASSED BY THIS COURT IN WP NO.22506/2025
(ANNEXURE-P) DATED 29/07/2025 AND ETC.
IN WP NO. 31295/2025
BETWEEN:
1. SRI MANJA NAIK R S/O REKYA NAIK,
AGED ABOUT 49 YEARS,
WORKING AS INSPECTOR OF EXCISE,
O/O DEPUTY COMMISSIONER OF EXCISE,
(ENFORCEMENT AND INVESTIGATION)
BENGALURU DIVISION-7,
BENGALURU - 560034,
R/AT NO.20, 7TH CROSS,
4TH BLOCK, KORAMANGALA
BENGALURU -560034.
2. SRI MANJUNATHA S H
S/O HANUMAIAH K R
AGED ABOUT 39 YEARS,
WORKING AS INSPECTOR OF EXCISE,
O/O RANGE-14 LAGGERE, BUD-03,
R/AT NO.30, SAMRUDDI NILAYA,
SHYAMABATTARAPALYA,
RAILWAY, GOLLAHALLI POST,
BENGALURU NORTH-560064.
...PETITIONERS
(BY SRI. V LAKSHMINARAYANA, SR. COUNSEL A/W
SRI VIKRAM BALAJI, ADV.)
- 13 -
WP No. 29579 of 2025
C/W WP No. 29768 of 2025
WP No.29999 of 2025
AND 12 OTHERS
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
ADDITIONAL CHIEF SECRETARY,
FINANCE DEPARTMENT (EXCISE)
VIDHANA SOUDHA
AMBEDKAR VEEDHI,
BENGALURU- 560 001.
2. STATE OF KARNATAKA,
STATE EXCISE DEPARTMENT,
REP. BY ITS EXCISE COMMISSIONER,
TTMC BLOCK, BMTC BUILDING,
SHANTHINAGAR
BENGALURU - 560027.
...RESPONDENTS
(BY SRI. REUBEN JACOB, AAG A/W
SRI V SHIVAREDDY, AGA)
THIS PETITION IS FILED UNDER ARTICLE 227 OF THE
CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF
CERTIORARI AND SET ASIDE THE ORDER DATED 14.10.2025
PASSED IN OA NO.3416-3417/2025 (ANNEXURE-B) PASSED BY THE
KSAT BENGALURU AND ORDER OF TRANSFER DATED 25.09.2025
(ANNEXURE-H) BY INCLUDING THE NAME OF THE PETITIONERS
CONTRARY TO THE ORDER PASSED BY THE COURT IN WP
NO.22506/2025 (ANNEXURE-E) DATED 29.07.2025 AND ETC.
IN WP NO. 31319/2025
BETWEEN:
SRI T SRIHARSHA S/O LATE THANAIAH N
AGE ABOUT 51 YEARS
WORKING AS INSPECTOR OF EXCISE
RANGE NO.23, JAYANAGAR, BUD-04
NO.51/1, 2ND FLOOR, 46TH CROSS
JAYANAGAR 8TH BLOCK
SARAKKI MAIN ROAD
BENGALURU -560070.
R/AT NO.49 C BLOCK
2ND FLOOR, GURU ENCLAVE
RAJESHWARI LAYOUT
- 14 -
WP No. 29579 of 2025
C/W WP No. 29768 of 2025
WP No.29999 of 2025
AND 12 OTHERS
YELACHENAHALLI
BENGALURU -560078.
...PETITIONER
(BY SRI. PRITHVEESH M. K., ADV.)
AND:
1. THE STATE OF KARNATAKA
REP. BY ITS PRINCIPAL SECRETARY
DEPARTMENT OF FINANCE (EXCISE)
VIDHANA SOUDHA
BENGALURU- 560001.
2. THE COMMISSIONER
DEPARTMENT OF EXCISE
TTMC BLOCK, BMTC BUILDING
SHANTINAGAR
BENGALURU 560027.
3. THE ADDITIONAL COMMISSIONER (ADMIN)
OFFICE OF THE COMMISSIONER OF EXCISE
TTMC BLOCK, BMTC BUILDING
SHANTINAGAR
BENGALURU - 560027.
...RESPONDENTS
(BY SRI. REUBEN JACOB, AAG A/W
SRI K R RAJENDRA, AGA)
THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO A) CALL FOR RECORDS
FROM THE RESPONDENTS; B) SET ASIDE THE IMPUGNED FINAL
ORDER DATED 14/10/2025 PASSED BY THE KARNATAKA STATE
ADMINISTRATIVE TRIBUNAL, PRINCIPAL BENCH AT BENGALURU IN
APPLICATION NO.3409/2025 (ANNEXURE-A) AND CONSEQUENTLY
ALLOW THE SAID APPLICATION NO.3409/2025 AS PRAYED FOR BY
THE PETITIONER BEFORE THE TRIBUNAL (ANNEXURE-F) AND ETC.
IN WP NO. 31408/2025
BETWEEN:
SRI PRAKASH S S/O LATE K SRINIVASA,
AGED ABOUT 42 YEARS,
WORKING AS INSPECTOR OF EXCISE,
RANGE NO.43, VIVEK NAGAR,
- 15 -
WP No. 29579 of 2025
C/W WP No. 29768 of 2025
WP No.29999 of 2025
AND 12 OTHERS
BUD 07, 603/604, 26TH CROSS
9TH MAIN, 7TH SECTOR, HSR LAYOUT,
BANGALORE - 560102,
R/AT 2, NEAR WATER TANK,
DODDANEKKUNDI VILLAAGE,
BANGALORE - 560037
PH: 9901459379
Email id: [email protected]
...PETITIONER
(BY SRI. M.S. BHAGWATH, SR. COUNSEL A/W
SRI SATISH K., ADV.)
AND:
1. THE STATE OF KARNATAKA
REPRESENTED BY ITS
ADDITIONAL CHIEF SECRETARY
DEPARTMENT OF FINANCE (EXCISE),
VIDHANA SOUDHA,
BANGALORE - 560001.
2. THE COMMISSIONER
DEPARTMENT OF EXCISE,
TTMC BLOCK, BMTC BUILDING
SHANTINAGAR,
BANGALORE - 560027.
3. THE ADDITIONAL COMMISSIONER (ADMIN)
OFFICE OF THE COMMISSIONER OF EXCISE,
TTMC BLOCK, BMTC BUILDING,
SHANTINAGAR,
BANGALORE - 560027.
...RESPONDENTS
(BY SRI. REUBEN JACOB, AAG A/W
SRI SHIVAREDDY, AGA)
THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO CALL FOR RECORDS
FROM THE KSAT BENGALURU IN RESPECT OF THE IMPUGNED
ORDER DATED 14.10.2025 PASSED IN A.NO.3410/2025
(ANNEXURE-A) AND B) SET ASIDE THE IMPUGNED ORDER DATED
14.10.2025 PASSED BY THE KSAT BENGALURU IN A.NO.3410/2025
(ANNEXURE-A) AND CONSEQUENTLY ALLOW THE SAID
APPLICATION NO.3410/2025 AS SOUGHT FOR BY THE PETITIONER
BEFORE THE TRIBUNAL (ANNEXURE-B).
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IN WP NO. 31409/2025
BETWEEN:
SRI MALLAPPA BANUVALLI,
S/O KUSHIYAPPA
AGED ABOUT 43 YEARS,
WORKING AS INSPECTOR OF EXCISE,
RANGE NO.15, PEENYA
BUD -3, NO.14, HOSAHALLI
GOLLARAPALYA, MAGADI ROAD,
BANGALORE - 5600091
R/AT NO.2 OLD NO.7, 7TH CROSS,
J S NAGAR, SARASWATHIPURAM,
NANDINIJ LAYOUT, BANGALORE 560096.
PH: 9686659789
email id: [email protected].
...PETITIONER
(BY SRI. M.S. BHAGWATH, SR. COUNSEL A/W
SRI SATISH K., ADV.)
AND:
1. THE STATE OF KARNATAKA
REPRESENTED BY ITS
ADDITIONAL CHIEF SECRETARY
DEPARTMENT OF FINANCE (EXCISE),
VIDHANA SOUDHA,
BANGALORE - 560001.
2. THE COMMISSIONER
DEPARTMENT OF EXCISE,
TTMC BLOCK, BMTC BUILDING
SHANTINAGAR,
BANGALORE - 560027.
3. THE ADDITIONAL COMMISSIONER (ADMIN)
OFFICE OF THE COMMISSIONER OF EXCISE,
TTMC BLOCK, BMTC BUILDING,
SHANTINAGAR,
BANGALORE - 560027.
...RESPONDENTS
(BY SRI. REUBEN JACOB, AAG A/W
SRI SHIVAREDDY, AGA)
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THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO I). CALL FOR RECORDS
FROM THE KARNATAKA STATE ADMINISTRATIVE TRIBUNAL,
BENGALURU IN RESPECT OF THE IMPUGNED ORDER DATED
14.10.2025 PASSED IN APPLICATION NO.3412/2025 (ANNEX-A);
IN WP NO. 31413/2025
BETWEEN:
SRI LANKEHANUMAIAH K
S/O ANJANAIAH K C
AGED ABOUT 48 YEARS
WORKING AS INSPECTOR OF EXCISE
RANGE NO.071,
TUMAKURU SOUTH RANGE
GANDHI NAGAR, TUMAKURU TOWN
TUMAKURU - 572102
R/AT DODDABELAVANGALA
DODDABALLAPURA TALUK
BENGALURU RURAL DISTRICT-561204
PH: 9008958509
email id: [email protected]
...PETITIONER
(BY SRI. M.S. BHAGWATH, SR. COUNSEL A/W
SRI SATISH K., ADV.)
AND:
1. THE STATE OF KARNATAKA
REP. BY ITS ADDITIONAL CHIEF SECRETARY
DEPARTMENT OF FINANCE (EXCISE)
VIDHANA SOUDHA
BANGALORE -560001.
2. THE COMMISSIONER
DEPARTMENT OF EXCISE
TTMC BLOCK, BMTC BUILDING
SHANTINAGAR
BANGALORE - 560027.
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3. THE ADDITIONAL COMMISSIONER (ADMIN)
OFFICE OF THE COMMISSIONER OF EXCISE,
TTMC BLOCK, BMTC BUILDING,
SHANTINAGAR,
BANGALORE - 560027.
...RESPONDENTS
(BY SRI. REUBEN JACOB, AAG A/W
SRI SHIVAREDDY, AGA)
THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO I) CALL FOR RECORDS
FROM THE KARNATAKA STATE ADMINISTRATIVE TRIBUNAL,
BENGALURU IN RESPECT OF THE IMPUGNED ORDER DATED
14/10/2025 PASSED IN APPLICATION NO.3414/2025 (ANNEXURE-A)
AND ETC.
IN WP NO. 32986/2025
BETWEEN:
SMT. BHAGYA W/O SRI SIDDAPPA H. L.,
AGED ABOUT 53 YEARS,
WORKING AS INSPECTOR OF EXCISE,
MYSORE RANGE - 04
MYSORE DISTRICT-572160
R/AT NO.1087, SHIVA SHAKATI NILAYA,
2ND STAGE, JSS LAYOUT,
ALANAHALLI POST,
MYSORE DISTRICT - 570028.
...PETITIONER
(BY SRI. RANGANTHA JOIS S., ADV.)
AND:
1. THE STATE OF KARNATAKA
REPRESENTED BY ITS
ADDITIONAL CHIEF SECRETARY,
DEPARTMENT OF FINANCE (EXCISE),
VIDHANA SOUDHA,
BANGALORE - 560001.
2. THE COMMISSIONER
DEPARTMENT OF EXCISE,
TTMC BLOCK, BMTC BUILDING,
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SHANTINAGAR,
BANGALORE - 560027.
3. THE ADDITIONAL COMMISSIONER (ADMIN)
OFFICE OF THE COMMISSIONER OF EXCISE,
TTMC BLOCK, BMTC BUILDING,
SHANTINAGAR,
BANGALORE - 560027.
4. SMT SUJATHA A
AGED NOT KNOWN,
INSPECTOR OF EXCISE,
OFFICE OF THE EXCISE COMMISSIONER,
PUTTUR RANGE,
D K DISTRICT- 574201
(NOW UNDER ORDER OF TRANSFER).
...RESPONDENTS
(BY SRI REUBEN JACOB, AAG A/W
SRI SHIVAREDDY, AGA FOR R1 TO R3)
THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO I) CALL FOR THE
RECORDS RELATING TO THE ORDER DATED 25.09.2025 PASSED BY
THE TRIBUNAL MADE IN APPLICATION NO.3545/2025 VIDE
ANNEXURE-A, SET ASIDE THE SAID ORDER AS BEING ERRONEOUS
IN LAW AND ALSO THE CONSEQUENTIAL ORDER BEARING NO. NILL
DATED 23.07.2025 (VIDE ANNEXURE-A10 TO THE APPLICATION)
AND THE CONSEQUENTIAL ORDER BEARING NO.
ECE/TMP/33/TRF/2024 DATED 25.09.2025 PASSED BY HE 2ND
RESPONDENT VIDE ANNEXURE-E AND THE OM BEARING
NO.DCE/MYS/EST/06/2025-25 DATED 29.09.2025 PASSED BY THE
DEPUTY COMMISSIONER VIDE ANNEXURE-F SEEKING TO RELEASE
THE PETITIONER AS ILLEGAL, ARBITRARY AND LIABLE TO BE
QUASHED AS BEING VIOLATIVE OF ARTICLE 14 AND 16(1) OF THE
CONSTITUTION OF INDIA IN AS MUCH AS RULES 2025 ARE NOT
APPLICABLE RETROSPECTIVELY, IN SO FAR AS THE PETITIONER
AND 4TH RESPONDENT IS CONCERNED AND ETC.
IN WP NO. 34368/2025
BETWEEN:
SMT. K. SUSHMA
W/O K T SURESH BABU
AGE ABOUT 47 YEARS
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WORKING AS INSPECTOR OF EXCISE
RANGE NO.25, BUD - 04
SHANTHINAGAR. NO.51/1
2ND FLOOR, 46TH CROSS, JAYANAGAR
8TH BLOCK, SARAKKI MAIN ROAD
BANGALORE - 560070
R/AT NO.6, 4TH CROSS
KANAKAPURA ROAD, 7TH BLOCK
JAYANAGAR, BANGALORE-560082
PH: 9448844650
email id: sushma.k077@gmail .com
...PETITIONER
(BY SRI. M.S. BHAGWATH, SR. COUNSEL A/W
SRI SATISH K., ADV.)
AND:
1. THE STATE OF KARNATAKA
REP. BY ITS ADDITIONAL CHIEF SECRETARY
DEPARTMENT OF FINANCE (EXCISE)
VIDHANA SOUDHA
BANGALORE -560001.
2. THE COMMISSIONER
DEPARTMENT OF EXCISE
TTMC BLOCK, BMTC BUILDING
SHANTINAGAR
BANGALORE - 560027.
3. THE ADDITIONAL COMMISSIONER (ADMIN)
OFFICE OF THE COMMISSIONER OF EXCISE,
TTMC BLOCK, BMTC BUILDING,
SHANTINAGAR,
BANGALORE - 560027.
...RESPONDENTS
(BY SRI. REUBEN JACOB, AAG A/W
SRI SHIVAREDDY, AGA)
THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO I) CALL FOR RECORDS
FROM THE KARNATAKA STATE ADMINISTRATIVE TRIBUNAL,
BENGALURU IN RESPECT OF THE IMPUGNED ORDER DATED
26.09.2025 PASSED IN APPLICATION NO. 3408/2025 (ANNEXURE-
A) AND ETC.
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THESE PETITIONS HAVING BEEN HEARD AND RESERVED FOR
ORDER ON 28.01.2026 COMING ON THIS DAY, S.G.PANDIT J.,
PRONOUNCED THE FOLLOWING:
CORAM: HON'BLE MR. JUSTICE S.G.PANDIT
AND
HON'BLE MR. JUSTICE K. V. ARAVIND
CAV ORDER
(PER: HON'BLE MR. JUSTICE S.G.PANDIT)
Since the above batch of writ petitions arise from
common facts and as common questions of law are
involved, all the writ petitions are taken up together for
hearing, heard and disposed of by this common order.
2. The petitioners working as Inspector of Excise
in the Department of Excise are before this Court
questioning the correctness and legality of order passed by
the Karnataka State Administrative Tribunal at Bengaluru
(for short, 'the Tribunal'), whereunder, their prayer to
quash provisional eligibility list of transfer dated
17.07.2025 and final eligibility list of transfer by
counseling for the year 2025-26 is rejected.
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3. The petitioners are working as Excise Inspectors
in the Department of Excise and they were posted to the
present place prior to 14.05.2025, the date on which the
Karnataka Civil Services (Excise Department Officers and
Officials Transfer) Rules, 2025 (for short, 'Rules 2025')
came into force. The petitioners were transferred based on
the Guidelines of Transfer of Government servants dated
25.06.2024 and earlier Government orders governing
transfer of officials of the Excise Department. The transfer
of officials of Excise Department was in terms of general
guidelines for transfer issued by the State Government
from time to time, latest being 25.06.2024 insofar as the
petitioners are concerned.
4. The State in order to regulate the transfer of
officials of the Excise Department by statutory rules,
published the draft Karnataka Civil Services (Excise
Department Officers and Officials Transfer) Rules, 2025 by
notification dated 23.01.2025 inviting objections or
suggestions. Thereafter, the said Draft Rules was finalized
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and Rules 2025 was notified under notification dated
14.05.2025. On coming into force of Rules 2025, the
respondent Nos.2 and 3 initiated process of transfer by
counseling under Rules 2025 by publishing provisional
eligibility list dated 17.07.2025 and final eligibility list of
transfer dated 23.07.2025 and revised final eligibility list
dated 24.07.2025, wherein the names of the petitioners
were also included. Questioning the said final eligibility
lists of transfer, the petitioners were before the Tribunal in
several applications and the Tribunal under different
impugned orders dismissed the challenge of the petitioners
to the eligibility lists of transfers. Questioning the orders of
the Tribunal, the petitioners are before this Court.
5. Heard learned senior counsel
Sri.M.S.Bhagawath for learned counsel Sri.K.Satish,
Sri.V.Lakshminarayan for learned counsel Sri.Vikram
Balaji, Sri.Udaya Holla along with Sri Keshava Murthy
H.B., learned counsel Sri.M.K.Prithveesh, Smt. Suvarna
Lakshmi M.L., and Sri Ranganatha Jois S., for petitioners
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and learned Additional Advocate General Sri.Reuben Jacob
along with Sri.K.R.Rajendra and Sri.V.Shivareddy learned
Additional Government Advocates for respondents.
6. Learned senior counsels for the petitioners
submitted that petitioners are working as Excise
Inspectors and they were provided with the minimum
tenure of four years, since they were holding Group-C post
under applicable transfer guidelines as on the date of their
transfer to the present post held by them. As the
petitioners have not completed their minimum tenure at
the present place of posting either as provided under the
Government order dated 25.06.2024 or as prescribed
under Rules 2025, the petitioners cannot be transferred,
unless and otherwise there is allegation of misconduct or
any other compelling reasons for transfer. It is contended
that inclusion of petitioners' names in the eligibility list of
transfers for the year 2025-26 is opposed to minimum
tenure assured under Government order dated 25.06.2024
as well as the tenure fixed under Rules 2025. It is further
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contended that Rules 2025 came into force on 14.05.2025
and the same could not have been applied to disturb and
transfer the petitioners who had not completed the
minimum period of service at their present posting.
Learned senior counsel would invite attention of this Court
to the minimum period of service as defined under Rule
2(1)(e) of 2025 Rules and submit that Group-C officials
are provided with three years minimum service in a
deployed post. Further, it is submitted that under Rule 5,
an officer or official normally shall not be transferred
unless he/she has completed the minimum years of
service in that post. It also permits premature transfer by
competent authority by mentioning reasons. Therefore,
they submit that the petitioners' transfer is opposed to
Rules 2025 also.
7. Learned senior counsels also submitted that the
Rules 2025 is prospective in nature and the same cannot
be given retrospective effect to take away the tenure
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guaranteed to the petitioners under 2024 Transfer
Guidelines.
8. Learned senior counsel Sri.V.Lakshminarayana,
in addition to the above would submit that some of the
petitioners have challenged Government order dated
08.07.2025 (Annexure-A5 in W.P.No.31287/2025)
whereunder, further guidelines are laid down for transfer
in pursuance to Rules 2025. Learned senior counsel insofar
as the said Government order is concerned, would submit
that what is not there in the 2025 Rules have been
prescribed in the executive order, which is impermissible.
It is his submission that when the Rules are already in
force, in addition to the Rules, other criteria for transfer by
separate order could not be prescribed.
9. Learned senior counsels for the petitioners have
placed reliance on several judgments to contend that right
accrued under Government order in respect of tenure
cannot be taken away by Rules.
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10. Per contra, learned Additional Advocate General
Sri.Reuben Jacob vehemently contends that transfer is an
incidence of service and it is not a condition of service,
therefore, there is no concept of vested right in a tenure
or place of posting. Further, he submits that Rules 2025
are prospective in nature and it would not apply
retrospectively. Further, it is submitted that Rules 2025
would apply to existing employees as on the date of
coming into force. It is also submitted that, Rules would
not alter anything retrospectively. It is specifically
contended by the State that Rules 2025 would prevail over
the Government order and no Government servant has a
right to continue at a particular place of posting. Learned
Additional Advocate General referring to Rule 6(5) of Rules
2025 would submit that officers who have worked in an
executive post in Bengaluru Urban for the last five years
shall be transferred to districts other than Bengaluru
Urban. As most of the petitioners were working in
executive post in Bengaluru Urban for last five years and
taking note of their service of five years, their names have
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been included in eligibility list of transfer. Learned
Additional Advocate General would contend that once
Rules having come into force, in accordance with the
Rules, the petitioners are liable for transfer, irrespective of
their tenure in the present post of posting. It is further
submitted that Rule 5 prescribes a general tenure,
whereas Rule 6 is an exception. Learned Additional
Advocate General would contend that since the transfer is
not a condition of service, the Court shall exercise
restraint in interfering with the transfer. Thus, he would
pray for dismissal of the petitions.
11. Having heard the learned counsel appearing for
the parties and on perusal of the entire writ petition
papers, the points which fall for our consideration are:
(a) Whether Rules 2025 is prospective or
retrospective in nature?
(b) Whether an officer or official who has not
completed minimum tenure as prescribed
under earlier executive order laying down
guidelines for transfer dated 25.06.2024 or
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Rules 2025 could be included in the eligibility
list of transfers on coming into force of Rules
2025?
12. It is a settled position of law that, transfer of a
Government servant is an incidence of service and not a
condition of service. Further, no Government servant can
claim to remain or to continue in a particular post forever
and in public interest or administrative exigency, it is for the
State or employer to utilize the services of its servants or
employees wherever their services are needed. Moreover,
executive instructions and administrative instructions
concerning transfers and postings do not confer an
indefeasible right to claim a transfer or posting. Normally,
the Courts should be slow in interfering with transfer of
Government servant or employee unless it is shown that it is
malafide or in contravention of Rules governing transfer.
Moreover, the Hon'ble Apex Court in T.S.R.SUBRAMANIAN
VS. UNION OF INDIA1, while considering a matter of
transfer of civil servants, has stressed the need for necessity
1
(2013) 15 SCC 732
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of minimum tenure. Paragraph 35 of the said judgment
reads as follows:
"35. We notice, at present the civil servants
are not having stability of tenure, particularly in the
State Governments where transfers and postings
are made frequently, at the whims and fancies of
the executive head for political and other
considerations and not in public interest. The
necessity of minimum tenure has been endorsed
and implemented by the Union Government. In
fact, we notice, almost 13 States have accepted the
necessity of a minimum tenure for civil servants.
Fixed minimum tenure would not only enable the
civil servants to achieve their professional targets,
but also help them to function as effective
instruments of public policy. Repeated
shuffling/transfer of the officers is deleterious to
good governance. Minimum assured service tenure
ensures efficient service delivery and also increased
efficiency. They can also prioritise various social
and economic measures intended to implement for
the poor and marginalised sections of the society."
13. Transfer of officials/officers of Department of
Excise were effected in terms of General Transfer
Guidelines, latest being Government order dated
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25.06.2024, till Rules 2025 came into force. Rules 2025
has come into force from the date of publishing in the
official gazette under notification dated 14.05.2025. We
have gone through the provisions of the Rules 2025 and
none of the provisions remotely indicate having
retrospective effect. Moreover, it is also the submission of
the learned Additional Advocate General that Rules 2025
are prospective in nature and they would not act
retrospectively. Hence, the point (a) is answered
accordingly.
14. Rule 2(1)(e) of Rules 2025 defines minimum
period of service, which reads as under:
"2. Definitions:
(a) .........
(b) .........
(c) .........
(d) .........
(e) "Minimum period of service" means
officers and officials of different cadres of Excise
Department must have completed the following
minimum years of tenure in deployed posts for the
purpose of transfer, namely,
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Minimum period of
Sl.No. Cadre
service
1. Group-A 2 years
2. Group-B 2 years
3. Group-C 3 years
Group-C
4. (Excise Constable and Head Constable - 5 years
Related unitwise Seniority)
15. Rule 2(1)(j) of Rules 2025 defines 'Transfer'
which would mean that posting of officers/officials from
one place of working or post to another place of working
or post, excluding one post to another post in the same
office. Rule 4 states that transfer of the officer/officials at
Sl.Nos.6, 7, 8 and 9 under Rule 3 shall be only through
counseling through digital mode. Rule 5, priority for
transfers and Rule 6 guidelines and restrictions on
transfers, which are relevant for the present case, read as
follows:
"5. Priority for transfers: (1) The transfer
shall not be claimed as a matter of right by any
officer or official.
(2) An officer or official normally shall not be
transferred from an executive post or non-
executive post and vice versa unless he/she has
completed the minimum years of service in that
post.
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Provided that, the Competent Authority may order
for premature transfer, in public and administrative
interest, by mentioning the reasons namely: -
i. In case of an officer or official having Special
Knowledge/Expertise to be transferred to
Central office; or
ii. officers and officials having Criminal case or
Lokayukta or Departmental enquiry pending
shall be transferred to non-executive post; or
iii. officers and officials undergoing punishment
shall be transferred to non-executive posts.
(3) The transfer of officers or officials shall be
done in the following order of priority, namely:-
i. Transfer of officers or officials who have
completed the minimum period of service
while working in executive posts;
ii. transfer of officers or officials who have
completed the minimum period of service
while working in non-executive posts;
iii. transfer of officers or officials on grounds of
serious illness on production of certification
from the medical board;
iv. transfer in a husband and wife case, if both
the officials are government employees; and
v. transfer for the reason of disability, the
disability certification shall be under the
provision of the Rights of Persons with
Disability Act, 2016(Central Act 49 of 2016):
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Provided that, those who utilise the above
mentioned (iii) (iv) and (v) options shall be
transferred to non-executive posts.
(4) The competent authority may undertake
transfers of different cadres not exceeding 1% of
the sanctioned strength of particular cadre by
recording reasons in writing for the reasons other
than those cases specified in sub-rules (1), (2) and
(3):
Provided that, while transferring on discretionary
grounds, it shall be ensured that the officers or
officials shall not have disciplinary cases pending or
serving punishment period for punishment under
Karnataka Civil Services (Classification, Control and
Appeal) Rules, 1957.
6. Guidelines and Restrictions on
Transfers:
1. Joint Commissioner of Excise, Deputy
Commissioner of Excise, Superintendent of
Excise, Deputy Superintendent of Excise,
Inspector of Excise and Sub-Inspector of
Excise who have completed the minimum
period of service in an executive post shall
not be transferred to an executive post in the
same district during the next transfer.
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2. The Joint Commissioner of Excise, Deputy
Commissioner of Excise, Superintendent of
Excise, Deputy Superintendent of Excise,
Inspector of Excise and Sub-Inspector of
Excise shall not be transferred to an
executive post in his/her own district, as
recorded in his/her service register.
3. If a departmental enquiry or criminal case or
Lokayukta case is pending against an officer
or official, such an officer or official shall be
transferred to a non-executive post.
4. An officer or official on reinstatement from
suspension shall be posted only to a non-
executive post.
5. The Joint Commissioner of Excise, Deputy
Commissioner of Excise, Superintendent of
Excise, Deputy Superintendent of Excise,
Inspector of Excise and Sub-Inspector of
Excise, who have worked in an executive post
in Bengaluru Urban for the last five years
shall be transferred to district other than
Bengaluru urban district.
6. An officer or official undergoing penalty under
the Karnataka Civil Service (Conduct,
Classification and Appeal) Rules, 1957, shall
be transferred to a non-executive post only.
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7. The Deputy Superintendent of Excise and
Inspector of Excise who have completed two
continuous terms of office in an Executive
post, shall be compulsorily transferred to a
non-executive post for the third term of
office.
Provided, if sufficient number of non
executive posts are not available, for effecting
compulsory transfer under this rule, the officer who
have served maximum period should be
transferred.
8. During transfer of officer or official having
less than two years of service may be
transferred to non-executive posts of his
home district on request.
9. The transfer guidelines notified by the
Department of Personnel Administrative
Reforms from time to time shall be applicable
for the purpose of transfer of clerical staff,
drivers and Group-D cadre employees of the
Excise department.
10. No transfer shall be made to keep the officer
or official in compulsory waiting period for
posting."
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16. Rule 5(2) of Rules 2025 makes it abundantly
clear that an officer or official normally shall not be
transferred unless he/she has completed the minimum
years of service in that post. Proviso empowers the
competent authority to effect premature transfer in public
and administrative interest by mentioning the reasons.
Learned senior counsel Sri.V.Lakshminarayana stresses on
the words 'that post' used in Rule 5(2) of Rules 2025 to
contend that, unless one has completed minimum period
of service in the post held by petitioners, in terms of Rules
2025, the names of the petitioners could not be included
in the eligibility list of transfers.
17. Admittedly, all the petitioners were posted and
working in the present post prior to the coming into force
of Rules 2025 i.e., prior to 14.05.2025, in terms of earlier
transfer guidelines under executive order dated
25.06.2024. However, Rules 2025 would not contain
savings or repeal clause. The action taken under earlier
executive order is not saved under Rules 2025.
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18. The Hon'ble Apex Court in KOLHAPUR
CANESUGAR WORKS LIMITED AND OTHERS VS.
UNION OF INDIA AND OTHERS2, while considering the
effect of repealing a statute or deleting a provision from a
statute book, has observed that, in a case where a
particular provision in a statute is omitted and in its place
another provision dealing with the same contingency is
introduced without a saving clause in favour of pending
proceedings, then it can be reasonably inferred that the
intention of legislature is that the pending proceedings
shall not continue but fresh proceedings for the same
purpose may be initiated under the new provision.
Therefore, the tenure as contended by the learned senior
counsels appearing for the petitioners, assured under the
Government order dated 25.06.2024 is not saved.
However, the transfer of petitioners and officials/officers of
the Excise Department shall be effected in terms of Rules
2
(2000) 2 SCC 536
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2025 from the date it has come into force i.e.,
14.05.2025.
19. Rule 2(1)(e) of Rules 2025 as extracted above
provides for minimum period of service and Group-C
official/officers are provided three years minimum period
of service. Under Rule 5(2) of Rules 2025, normally
transfer shall not be effected unless he/she has completed
the minimum years of service in that post. Therefore,
unless and until an official/officer completes minimum
period of service in the post held by them, transfer could
not be effected other than in terms of proviso to Rule 5(2)
by recording reasons for premature transfer.
20. Learned Additional Advocate General
Sri.Reuben Jacob referring to Rule 6(5) of Rules 2025
contended that, to rotate the officials who are working for
very long in executive post, the officers/officials who have
completed five years of service in an executive post in
Bengaluru Urban are to be transferred to districts other
than Bengaluru Urban. Rule 5(3) (i) and (ii) of Rules 2025
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also would make it clear that transfer of officials or officers
shall be done in the order of priority taking note of the
completed minimum period of service in executive or non-
executive posts. On a combined reading of Rule 2(1)(e),
5(2) and 5(3)(i) and (ii) of Rules 2025, it is clear that,
only on completion of minimum period of service either in
executive post or non-executive post, transfer of
official/officers of Excise Department could be effected.
However, proviso to Rule 5(2) of Rules 2025 empowers
the competent authority to effect premature transfer in
public and administrative interest by recording reasons.
Admittedly, Rules 2025 came into effect under Notification
dated 14.05.2025. Even to give effect to Rule 6(5) of
Rules 2025, the officer/official shall complete minimum
period of service as prescribed under Rule 2(1)(e) as well
as Rule 5(3)(i). The service in an executive post in
Bengaluru Urban could be taken into consideration when
an officer/official becomes liable for transfer upon
completion of minimum tenure as stated in Rule 5(2). In
other words, Rule 6(5) would come into play subject to
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satisfaction of Rule 5(2), i.e. upon completion of the
minimum period of service as prescribed under Rule
2(1)(e).
21. Some of the petitioners as stated above have
also challenged the Government order dated 08.07.2025,
guidelines issued for transfer of officials or officers under
Rules 2025 for the year 2025. Under Government order
dated 08.07.2025, the calendar of events for counseling
transfer for the year 2025 is published and the particulars
of each officers is called for. It calls for the details of the
vacancy and details of officers who have become eligible
for transfer in terms of Rules 2025 and other particulars.
Moreover, the guidelines are only for the calendar year
2025. Since we have come to the conclusion that unless
one completes minimum tenure as prescribed under Rules
2025, no transfers could be effected, for the present, we
need not go into the correctness or validity of the said
Government order laying down guidelines for transfer for
the year 2025. Therefore, all contentions insofar as
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challenge to the Government order dated 08.07.2025, is
kept open.
22. For the reasons recorded above, the following:
ORDER
a) W.P.No.29579/2025, W.P.No.29768/2025, W.P.No.29999/2025, W.P.No.30003/2025, W.P.No.30924/2025, W.P.No.30932/2025, W.P.No.30951/2025, W.P.No.31287/2025, W.P.No.31319/2025, W.P.No.31408/2025, W.P.No.31409/2025, W.P.No.31413/2025, W.P.No.32986/2025 and W.P.No.34368/2025 are allowed and the final transfer eligibility list dated 23.07.2025 and final revised eligibility list dated 24.07.2025, insofar as the petitioners in writ petitions as stated herein above are concerned, are quashed, with liberty to the State to transfer the petitioners therein in accordance with law, in terms of Rules 2025 on their completion of minimum tenure as prescribed under Rules 2025, in the post held by them.
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b) W.P.No.31295/2025 stands rejected, as the petitioners have completed their tenure in the post held by them.
Sd/-
(S.G.PANDIT) JUDGE Sd/-
(K. V. ARAVIND) JUDGE NC CT:bms