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Asst. Commissioner Of Commercial ... vs Shri M.S. Ramachandra
2022 Latest Caselaw 9270 Kant

Citation : 2022 Latest Caselaw 9270 Kant
Judgement Date : 21 June, 2022

Karnataka High Court
Asst. Commissioner Of Commercial ... vs Shri M.S. Ramachandra on 21 June, 2022
Bench: Chief Justice, Ashok S.Kinagi
                              -1-


IN THE HIGH COURT OF KARNATAKA AT BENGALURU

        DATED THIS THE 21ST DAY OF JUNE, 2022

                         PRESENT

THE HON'BLE MR. RITU RAJ AWASTHI, CHIEF JUSTICE

                              AND

       THE HON'BLE MR. JUSTICE ASHOK S. KINAGI

          WRIT APPEAL NO.504 OF 2022 (L-PG)

BETWEEN:

1.     ASST. COMMISSIONER OF
       COMMERCIAL TAXES
       LOCAL VAT OFFICE - 220,
       SHIVAMOGGA - 577 205.

2.     THE SECRETARY
       FINANCE DEPARTMENT
       VIDHANA SOUDHA
       BENGALURU - 560 001.
                                            ... APPELLANTS

(BY SRI H.R. SHOWRI, AGA)

AND:

1.     SHRI M.S. RAMACHANDRA
       S/O SRI. M. SHAMANNA
       AGED ABOUT 69 YEARS
       R/O "SUDHANYA", NMC 2ND CROSS
       HOSAMANE, BHADRAVATHI
       SHIVAMOGGA - 577 301.

2.     THE ASSISTANT LABOUR COMMISSIONER
       AND CONTROLLING AUTHORITY
       UNDER PAYMNET OF GRATUITY ACT 1972
       MANGALURU DIVISION, MANGALURU.

3.     THE DEPUTY LABOUR COMMISSIONER
       AND APPELLATE AUTHORITY UNDER
       PAYMENT OF GRATUITY ACT 1972, HASSAN.
                                         ... RESPONDENTS
                               -2-



     THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURT ACT, 1961, PRAYING TO SET ASIDE
THE ORDER DATED 06.03.2021 PASSED BY THE HON'BLE
LEARNED SINGLE JUDGE IN W.P.No.43459/2016 AND BE PLEASE
TO ALLOW THE WRIT PETITION OF THE APPELLANTS.

      THIS APPEAL COMING ON FOR PRELIMINARY HEARING
THIS DAY, CHIEF JUSTICE DELIVERED THE FOLLOWING:

                            JUDGMENT

Heard.

2. In view of the office report, the delay in filing of

the appeal stands condoned. Accordingly, I.A.No.1/2022 is

allowed.

3. This intra-Court appeal has been filed

challenging the judgment and order dated 06.03.2021

passed in W.P.No.43459/2016 (The Assistant

Commissioner of Commercial Taxes and another vs.

Sri.M.S.Ramachandra and others) whereby, the writ

petition preferred by the appellants has been dismissed on

merit and they have been directed to implement the order

at Annexure-A dated 18.06.2015 passed by respondent

No.2-Assistant Labour Commissioner and Controlling

Authority within a period of three months from the date of

receipt of a copy of the order.

4. The facts of the case in brief are that

respondent No.1 was appointed on daily wage basis in the

Department of Commercial Tax. With effect from

01.01.1990, the service of respondent No.1 was regularized

on the post of Second Division Assistant. Respondent No.1

retired on superannuation as Second Division Assistant on

30.11.2007. He was sanctioned pensionary benefits as per

the provisions of the Karnataka Civil Services Rules from

the office of the Accountant General.

5. It was on 25.08.2014 that respondent No.1

claimed that he had submitted an application in the office of

the Assistant Labour Commissioner, Mangaluru Division,

Mangaluru and Controlling Authority under the Payment of

Gratuity Act, 1972 for payment of the balance gratuity

amount. The appellants preferred objections to the said

application. The Assistant Labour Commissioner and the

Controlling Authority allowed the application of respondent

No.1 and directed appellant No.1 for payment of gratuity

with interest totally amounting to Rs.1,74,705/- within 30

days from the date of receipt of the order failing which,

from 31st day, 10% simple interest will have to be paid on

the gratuity amount.

6. It was thereafter that the appellants preferred

an appeal before the Deputy Labour Commissioner, Hassan.

The Deputy Labour Commissioner, vide order dated

04.03.2016, rejected the appeal of the appellants on the

ground that the limitation prescribed for filing of the appeal

has expired.

7. The appellants, instead of depositing the

statutory amount, chose to file a writ petition before the

High Court in W.P.No.43459/2016. The said writ petition

was dismissed vide order dated 06.03.2021 on merit. It is

this order which has been challenged before us in the writ

appeal.

8. We have considered the submissions made by

learned Additional Government Advocate appearing for the

appellants and gone through the record.

9. We are of the considered view that the period of

service of daily wage for the purpose of grant of gratuity

was considered by the Assistant Labour Commissioner and

a finding was recorded holding that respondent No.1 was

entitled for receipt of gratuity amount. This finding stands

confirmed after rejection of the appeal preferred by the

appellants. Even the writ petition preferred by the

appellants has been rejected on merit. The writ Court has

come to conclusion that the appeal is filed beyond the time

limit stipulated, as such, it has no power to condone the

delay beyond 120 days in view of the language employed in

Section 7(7) of the Payment of Gratuity Act, 1972. The writ

Court has directed the appellants to comply the order dated

18.06.2015 within a period of three months from the date

of receipt of the writ Court's order failing which, respondent

No.1 is entitled to interest @10% p.a. from the date of the

order of the Controlling Authority.

10. It has been urged before us that the finding

recorded by the Assistant Labour Commissioner in his order

dated 18.06.2015 regarding entitlement of receipt of

gratuity even for the period of service rendered under the

daily wage by respondent No.1 is not sustainable in the

eyes of law.

11. We are of the considered view that once the

appeal and the writ petition preferred by the appellants

were dismissed by the concerning Courts, it is now not

open for them to raise the said plea.

12. We, even otherwise, are of the view that a writ

appeal preferred against the order arising out of the

proceedings from the Assistant Labour Commissioner is not

maintainable, reference being made to the judgment of the

Apex Court dated 26.10.2021 in the case of Caparo

Engineering India Ltd. vs. Ummed Singh Lodhi and

another (Civil Appeal Nos.5829-5830 of 2021).

13. In view of the above, the writ appeal is

dismissed.

14. The pending interlocutory applications do not

survive for consideration and accordingly stand disposed of.

Sd/-

CHIEF JUSTICE

Sd/-

JUDGE

VM

 
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