Thursday, 14, May, 2026
 
 
 
Expand O P Jindal Global University
 
  
  
 
 
 

A.Ahammed vs State Of Kerala
2026 Latest Caselaw 1292 Ker

Citation : 2026 Latest Caselaw 1292 Ker
Judgement Date : 6 February, 2026

[Cites 4, Cited by 0]

Kerala High Court

A.Ahammed vs State Of Kerala on 6 February, 2026

Author: N.Nagaresh
Bench: N.Nagaresh
                                            2026:KER:10254


         IN THE HIGH COURT OF KERALA AT ERNAKULAM

                         PRESENT

           THE HONOURABLE MR.JUSTICE N.NAGARESH

 FRIDAY, THE 6TH DAY OF FEBRUARY 2026 / 17TH MAGHA, 1947

                 WP(C) NO. 41334 OF 2024

PETITIONERS:

    1    A.AHAMMED
         AGED 72 YEARS
         S/O.ABDUL KAREEM RAWTHAR,
         JESEENA MANZIL,
         ERUMAKUZHY, NOORANAD P.O.
         ALAPUZHA DIST, PIN - 690504

    2    N.K.CHANDRANPILLA
         AGED 72 YEARS
         S/O.NARAYANAPILLAI THAMARASSERIL,
         ADOOR P.O.,
         PATHANAMTHITTA DISTRICT, PIN - 691523

    3    T.U.VARGHESE,
         AGED 73 YEARS
         S/O.ULAHANNAN, THEVARADIYIL,
         KANJIRATHUMOODU PATHUPALLY P.O,
         KOTTAYAM, PIN - 686011

    4    V.V.SIVARAMAN
         AGED 74 YEARS
         S/O.V.R.VELAYUDHAN, VATTOLIPARAMABIL,
         MUPPALIYAM P.O., (VIA) CHENGALOOR,
         THRISSUR DISTRICT, PIN - 680812

    5    P.E.MATHEW
         AGED 72 YEARS
         S/O MATHEW, PAZHAVARIKKAL THEKKETHIL,
         KALLOOPARA P.O., PATHANAMTHITTA, PIN - 689583

    6    K.CHANDRASEKHARAN NAIR
         AGED 74 YEARS
                                              2026:KER:10254
WP(C) No.41334 of 2024
                            2

         S/O.KUNJIKRISHNA PILLAI, BHIMEA, DHONI P.O.,
         PALAKKAD, PIN - 678009

    7    K.THANKAPPAN NAIR
         AGED 73 YEARS
         S/O.NANU PILLAI, CHANGHAYIL VEEDU,
         PAITTAMKUNNU,
         DHONI P.O, PALAKKAD, PIN - 678009

    8    C.J.JOHN
         AGED 78 YEARS
         S/O. JOHN, CHETTAYIL VEEDU, KALTHOTTY P.O.
         IDUKKI DISTRICT, PIN - 685507

    9    SIMON ABRAHAM
         AGED 74 YEARS
         S/O.ABRAHAM, ONNUKALLIL VEEDU, THEKKUMKAL P.O.,
         KOTTATHUR, AYROOR, PATHANAMTHITTTA, PIN -
         689614

   10    K.SREEKUMARAN NAIR,
         AGED 77 YEARS
         VPS, VATTAVILA, THIRUMALA P.O.,
         THIRUVANANTHAPURAM , PIN - 695006

   11    R.STEPHEN
         AGED 72 YEARS
         VIJAYARAGHAVAPURAM P.O., SASTHAMKUNNU,
         CHALAKUDY (VIA) THRISSUR DISTRICT, PIN - 680722

         BY ADVS.
         SRI.V.M.KRISHNAKUMAR
         SMT.P.R.REENA
         SRI.RENJITH THAMBAN


RESPONDENTS:

    1    STATE OF KERALA,
         REPRESENTED BY CHIEF SECRETARY GOVERNMENT
         SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
                                           2026:KER:10254
WP(C) No.41334 of 2024
                            3



    2    SECRETARY,
         AGRICULTURE (AHF) DEPARTMENT, SECRETARIAT,
         THIRUVANANTHAPURAM, PIN - 695001

    3    PRINCIPAL SECRETARY
         FINANCE DEPARTMENT, GOVERNMENT SECRETARIAT,
         THIRUVANANTHAPURAM., PIN - 695001

    4    KERALA LIVESTOCK DEVELOPMENT BOARD LTD
         REPRESENTED BY ITS MANAGING DIRECTOR PATTOM
         P.O., THIRUVANANTHAPURAM DISTRICT, PIN - 695004

         BY ADV
         SRI.MILLU DANDAPANI
         SRI.PREMCHAND R NAIR, SR. GOVERNMENT PLEADER

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 19.11.2025, THE COURT ON 06.02.2026
DELIVERED THE FOLLOWING:
                                                  2026:KER:10254
WP(C) No.41334 of 2024
                                  4




                           JUDGMENT

Dated this the 6th day of February, 2026

The petitioners, who are retired employees of the

Kerala Livestock Development Board Limited, have filed this

writ petition seeking to set aside Ext.P12 and to direct the 1 st

respondent to implement Ext.P8 Cabinet decision on

acceptance of Employees Provident Fund Employers

contribution with interest from the petitioners and grant

pension to the petitioners restoring Ext.P2 within such time as

may be fixed by this Court.

2. The petitioners state that they are retired

employees of the Kerala Livestock Development Board.

They were engaged from the year 1971-1972. There were

32 employees engaged, 16 of them expired. From 1997, the

petitioners have been trying to get pensionary benefits.

2026:KER:10254

3. The Cabinet of the Government of Kerala

has taken a decision on 23.07.2014 to give pension to the

petitioners on the petitioners depositing the Employees'

Provident Fund contribution to the Government.

4. The petitioners were engaged as

Inseminators on contract basis under the Indo Swiss Project

(ISP) under the Animal Husbandry Department. They were

engaged from the year 1971-1972 onwards. The Indo Swiss

Project merged with the Kerala Livestock Development and

Milk Marketing Board, which was reconstituted as the Kerala

Livestock Development Board Limited later.

5. Some of the employees approached this

Court seeking regularisation of their services. Pursuant to

the judgment of this Court, Ext.P1 order was issued on

13.06.1997 regularising the services of the 24 contract /

provisional employees.

2026:KER:10254

6. Though the employees were regularised,

their contract period from 1971 to 02.04.1978 in the erstwhile

Indo Swiss Project and Kerala Livestock Development was

stated only as 'pay contract'. The Kerala Livestock

Development Board made a proposal to the Government to

regularise the services of the employees from the date of

initial appointment.

7. Government, as per Ext.P2 order dated

30.01.2001, regularised the services of the employee, who

worked in ISP as Inseminators on contract basis, from the

respective date of their initial appointment. However, in

Ext.P2, it was stated that pension and Gratuity will be paid to

the employees as if for Government employees and in case

of retired personnel also the same benefit will be extended

subject to the condition that the employees will refund the

employer's contribution to the Employees' Provident Fund.

2026:KER:10254

8. The petitioners state that Ext.P2

Government Order was not implemented. Hence, certain

employees filed OP No.6885/2003 before this Court seeking

to direct the respondents to implement Ext.P2 and disburse

pension and other retirement benefits. OP No.6885/2003

was disposed of by this Court directing the Government to

take a decision.

9. The Government, thereafter issued G.O.(Rt)

No.1356/2007/AD dated 24.07.2007 taking a stand that

pension cannot be sanctioned to the retired employees like

the petitioners for the reason that EPF has not agreed to

refund the employers contribution which was one of the

conditions in Ext.P2 order.

10. The petitioners challenged G.O.(Rt)

No.1356/2007/AD dated 24.07.2007 filing W.P.(C)

No.31569/2009. In the meanwhile, the Government withdrew

Ext.P2 order dated 30.01.2001 by issuing Ext.P4 order dated 2026:KER:10254

07.08.2008. Ext.P2 order was withdrawn for the reason that

the employer's share of contribution to the Employees'

Provident Fund was not refunded to the Government.

11. Ext.P4 order dated 07.08.2008 was

challenged in W.P.(C) No.31569/2009. A learned Single

Judge of this Court allowed the writ petition as per Ext.P5

judgment, quashed G.O.(Rt) dated 07.08.2008 and directed

implementation of Ext.P2 order.

12. The petitioners state that against Ext.P5

judgment, the State of Kerala filed W.A. No.418/2015. A

Division Bench of this Court passed Ext.P6 judgment

directing the Employees' Provident Fund Organisation to

remit the employer's contribution with reference to the

petitioners to the 2nd respondent within a period of one month.

It was also directed that on receipt of the said amount, the

Government / Kerala Livestock Development Board shall

make pension contribution for the respective period and 2026:KER:10254

pension shall be paid accordingly. In Ext.P6, the Division

Bench made it clear that if the contribution is not remitted by

the Employees' Provident Fund Organisation within one

month, Ext.P4 order will revive. Though Ext.P6 judgment

was challenged, the SLP was dismissed by the Hon'ble Apex

Court.

13. The petitioners state that in Ext.P2

Government Order, three conditions were stipulated for grant

of pension to the petitioners. One of the conditions was that

the employees will refund the employer's contribution to the

EPF. The petitioners were under the bona fide impression

that the Employees' Provident Fund Organisation will refund

the employer's share. They did not do so. The Kerala

Livestock Development Board made Ext.P7 request to the

Government on 15.12.2011 seeking to grant monthly pension

to the petitioners and the retired employees as stipulated in

Ext.P2.

2026:KER:10254

14. The petitioners further state that the Council

of Ministers, Government of Kerala, as per Ext.P8 decision

dated 23.07.2014 decided to restore the pension to the

petitioners on condition that the employer's contribution will

be refunded.

15. The petitioners thereupon submitted a

representation to the authorities to take a favourable decision

in the matter. The Kerala Livestock Development Board also

had made a recommendation in this regard to the

Government as per Ext.P11 letter dated 17.02.2021. The 2 nd

respondent has also informed the Government that the

employees' contribution paid to the Employees' Provident

Fund Organisation can be refunded by the employees to the

Government or the Board. The 2nd respondent requested the

Government to take a decision to grant pension to the

petitioners restoring Ext.P2 order.

2026:KER:10254

16. However, the Government, as per Ext.P12

letter dated 06.05.2021, informed that the offer of the

petitioners to refund the employees contribution made to the

Employees' Provident Fund Organisation with interest to the

petitioners' personal accounts and for restoration of Ext.P2

order, cannot be considered.

17. The petitioners challenged Ext.P12 order

filing W.P.(C) No.8576/2022. The writ petition was disposed

of as per Ext.P13 judgment dated 05.07.2022. By Ext.P13

judgment, this Court set aside the letter dated 06.05.2021

issued by the 1st respondent. This Court directed the

petitioners to submit a representation to the 1 st respondent

and the 1st respondent was directed to consider the same

appropriately. The petitioners thereupon submitted Ext.P14

petition.

18. To the surprise and predicament of the

petitioners, the said representation was also rejected as per 2026:KER:10254

Ext.P15 communication dated 14.08.2024 stating that since

the EPF authorities have informed that employer's

contribution cannot be refunded, the request of the petitioners

cannot be considered.

19. Government Pleader entered appearance

and resisted the writ petition. On behalf of the 3 rd respondent,

it submitted that no employer's contribution of EPF in respect

of the petitioners had been received by the Board from the

Employees' Provident Fund Organisation within the period

specified in the judgment. The 4 th respondent informed the

Government that they were not in a position to remit the

employer's share of EPF contribution. Accordingly, in the

absence of refund of employer contribution in respect of the

petitioners by the EPF authorities, the benefit granted under

the Government Order stood withdrawn.

20. The 3rd respondent further submitted that the

petitioners had submitted requests to implement Ext.P8 and 2026:KER:10254

had expressed willingness to refund the employer's

contribution with interest. The request is without merit. The

scheme of refund envisaged under G.O.(Ms.) No.25/2001/AD

contemplated refund of the employer's contribution from the

Employees' Provident Fund Organisation and not by way of

voluntary repayment from the employees. The employer's

contribution under the EPF Act is a statutory payment to the

credit to the Employees' Provident Fund Organisation and

cannot be refunded directly by the employees to the

Government. Therefore, the willingness expressed by the

petitioners is irrelevant.

21. The 3rd respondent emphatically denied the

statement of the petitioners that Ext.P8 Cabinet decision

binds the 1st respondent to accept refund of EPF contribution

from the petitioners. The 3rd respondent stated that the

Cabinet decision has not been acted upon through a formal

Government Order. Therefore, the Cabinet decision will not 2026:KER:10254

confer any enforceable right on the petitioners. The

Employees' Provident Fund Organisation had consistently

refused to refund the employer's share. Ext.P15 is a

reasoned order, contended the Government Pleader. The

grievance of the petitioners was duly examined. All relevant

documents and earlier judgments were considered. The

challenge against Ext.P15 is therefore unsustainable and the

writ petition is liable to be dismissed, urged the Government

Pleader.

22. Senior Counsel assisted by the counsel for

the petitioners submitted that by Ext.P8, the Cabinet of the

State Government had taken a decision to restore the

pensionary benefits to the petitioners on condition that the

employer's contribution will be refunded. Ext.P8 Cabinet

decision has been practically overruled by a Joint Secretary

as per Ext.P15 order dated 14.08.2024. The decision of the

Council of Ministers, even though it has not resulted in a 2026:KER:10254

formal executive order, cannot be ignored or overruled by any

officer.

23. The Senior Counsel relying on the Rules of

Business of the Government of Kerala stated that subject to

the orders of the Chief Minister under Rule 14, all cases

referred to in the Second Schedule shall be brought before

the Council of Ministers in accordance with the provisions of

the Rules contained in Part II. As per Rule 14, all cases

referred to in the Second Schedule shall be submitted to the

Chief Minister after consideration by the Minister-in-Charge

with a view to obtain his orders for circulation of the case or

for bringing it for consideration at a meeting of the Council.

24. The Senior Counsel submitted that

proposals which affect the finances of the State which have

not obtained the consent of the Finance Minister and

proposals involving any important change of policy or practice

are to be brought before the Council as such proposals are 2026:KER:10254

included in the Second Schedule to the Rules.

25. Relying on the judgment of the Hon'ble

Bombay High Court in Bal Kalyani and others v. State of

Maharastra and others [1993 KHC 1414], the Senior

counsel urged that it is not a mere procedural rule that had

been overlooked inadvertently. It is a breach of a

fundamental obligation on the part of the functionaries of the

State. If Ext.P8 is not given effect to, it would amount to

rendering a Government resolution lifeless.

26. Relying on the judgment of the Bombay

High Court in Chandrapur District Central Co-operative

Bank Limited v. State of Maharashtra [2023 KHC Online

5010] , the Senior Counsel pointed out that even the

intervention of the Chief Minister is not authorised under the

Business Rules. Once the Council of Ministers take a

decision, the same has to be given effect to.

2026:KER:10254

27. Government Pleader relied on the judgment

of the Hon'ble Apex Court in Bachhittar Singh v. State of

Punjab and another [AIR 1963 SC 395] and contended that

the business of the State is a complicated one and has

necessarily to be conducted through the agency of a large

number of officials and authorities. Action must be taken by

the authority concerned in the name of the Governor. It is not

a formality. Unless the decision taken in the Cabinet is

communicated for implementation in the form of a

Government Order, it cannot be implemented.

28. Government Pleader pointed out that Ext.P8

is only a noting of a proceeding. Such proceedings

summarising the Cabinet decision with several conditions, will

not create any vested right on any party. A right vests only

when the decision is culminated in an executive order.

29. Government Pleader further submitted that

the matter was considered by a Division Bench of this Court 2026:KER:10254

and the Division Bench of this Court has delivered Ext.P6

judgment. One of the condition for grant of relief in Ext.P6

was that respondents 3 and 4 shall remit the employer's

contribution with reference to the petitioners to the Board

within a period of one month. The said condition was not

satisfied. Therefore, the judgment has worked out. The issue

has become final and conclusive. The petitioner cannot

aspire to reopen the matter subsequently. The writ petition is

without any merit and it is only to be dismissed.

30. I have heard the learned counsel for the

petitioners, the learned Senior Government Pleader

representing respondents 1 to 3 and the learned Standing

Counsel appearing for the 4th respondent.

31. The petitioners are employees retired from

the service of Kerala Livestock Development Board Limited.

Initially, they were engaged on contract basis under Indo

Swiss Project (ISP). The ISP later merged with Kerala 2026:KER:10254

Livestock Development and Milk Marketing Board. The said

Board was reconstituted as the Kerala Livestock

Development Board Limited. The service of the petitioners

was regularised with effect from 03.04.1978. The contract

period from 1971 to 02.04.1978 was treated as "Pay

Contract".

32. At the request of the Managing Director of

the Board, the Government regularised the service of the

petitioners with effect from respective dates of their initial

appointment, as per Ext.P2. However, Ext.P2 stated that

Pension and Gratuity will be paid to the employees of the

Board as if they are Government employees. But, in the case

of retired employees, the benefit will be extended on

condition that the employees will refund the employer's

contribution to the Employees Provident Fund. The said

decision was not implemented.

2026:KER:10254

33. In OP No.6885/2003, this Court directed the

Government to take a decision in the matter. The

Government took a stand that pension cannot be sanctioned

to the retired employees like the petitioners, since the

Employees' Provident Fund Board has not agreed to refund

the employees' contribution which was one of the conditions

in Ext.P2 Government Order. The Government withdrew

Ext.P2 order dated 30.01.2001 by issuing Ext.P4 order dated

07.08.2008.

34. The issue came up for consideration before

a Division Bench of this Court in W.A. No.418/2015. The

Division Bench of this Court considered the case of the

petitioners exhaustively. The Division Bench, in Ext.P6

judgment, found that the Government had undertaken to pay

government pension only on certain conditions, which

admittedly had not been complied with even today. The

Division Bench disposed of the writ appeal with the following 2026:KER:10254

directions:

"i) That respondents 3 and 4 shall remit employer's contribution with reference to the petitioners to the Board within a period of one month from the date of receipt of a copy of this judgment.

ii) On receipt of the said amount, Government/Board shall make pension contribution for the respective period of service and the pension shall be paid accordingly.

iii) Ext.P15 shall be kept in abeyance until the aforesaid period of one month and if the contribution is not remitted by the EPF Organisation as stated above, Ext.P15 order shall apply and the petitioners shall be entitled only for the benefit mentioned in Ext.P15."

Though the said Ext.P6 judgment was challenged in SLP

No.15230/2017, the Hon'ble Apex Court dismissed the SLP.

35. The Employees' Provident Fund

Organisation did not refund the employees' share. The

Board, however, again requested the Government to grant

monthly pension to the petitioners as stipulated in Ext.P2.

The petitioners would submit that the Council of Ministers, as

per Ext.P8 decision dated 23.07.2014, has decided to restore 2026:KER:10254

the pension to the petitioners on condition that the employer's

contribution will be refunded.

36. The Government, however, issued Ext.P12

letter dated 06.05.2021 informing that the offer of the

petitioners to refund the employee contribution with interest

for restoration of Ext.P2 order cannot be accepted. The Joint

Secretary, Department of Finance also informed the

1st petitioner that since the EPFO has refused to refund the

contribution, pension cannot be granted to the petitioners.

Exts.P12 and P15 orders are under challenge.

37. The petitioners' claim for pension is based

on Ext.P2 Government Order dated 30.01.2001. The issue

was considered by a Division Bench of this Court which

delivered Ext.P6 judgment. In Ext.P6 judgment, the Division

Bench found that the Government had undertaken to pay

government pension only on certain conditions, which

admittedly had not been complied with even today. The 2026:KER:10254

Division Bench hence found that the direction given by the

learned Single Judge for payment of government pension to

the petitioners is unsustainable.

38. Nevertheless, the Division Bench directed

respondents 3 and 4 therein to remit employer's contribution

with reference to the petitioners to the Board within a period

of one month and on receipt of the said amount,

Government / Board shall make pension contribution and

pension shall be paid accordingly. The Division Bench

directed to keep in abeyance Ext.P15 for a period of one

month. However, the Division Bench further directed that if

the contribution is not remitted by the EPFO as directed

above, Ext.P15 order shall apply and the petitioners shall be

entitled only for the benefit mentioned in Ext.P15. The EPFO

did not remit the employer's contribution within one month.

Therefore, in view of Ext.P6 judgment of the Division Bench

in W.A.No.418/2015, the issue involved is concluded and the 2026:KER:10254

petitioners are not entitled to government pension.

39. The petitioners would further urge that by

Ext.P8, a cabinet meeting of the Government of Kerala on

23.07.2014 had decided to restore the pension to the

petitioners on condition that the employer's contribution will

be refunded. However, later, by Ext.P12 letter, the

Government has taken a stand that the offer of the petitioners

to refund the employee contribution made to the EPFO

cannot be considered.

40. The argument of the petitioners is that

Ext.P8 decision of the Council of Ministers cannot be

reversed by Ext.P12 communication issued on behalf of the

Secretary to the Government. The petitioners will rely on the

Rules of Business of the Government of Kerala to urge the

point. This raises the question of implementation of Ext.P8

decision of the Council of Ministers.

2026:KER:10254

41. The Hon'ble Apex Court in Bachhittar

Singh v. State of Punjab and another [AIR 1963 SC 395]

has held that the business of State is a complicated one and

has necessarily to be conducted through the agency of a

large number of officials and authorities. The constitution

therefore requires and so did the rules of business that the

action must be taken by the authority concerned in the name

of Rajapramukh. It is not till this formality is observed that the

action can be regarded as that of the State. The Minister is

no more than an advisor and that the Head of the State,

Governor, is to act with the aid and advice of his Council of

Ministers. Therefore, until such advice is accepted by the

Governor, whatever the Minister or the Council of Ministers

say in regard to a particular matter does not become the

action of the State until the advice of the Council of the

Ministers is accepted or deemed to be accepted by the Head

of the State. In this case, Ext.P8 decision of the Council of 2026:KER:10254

the Ministers has not come out as an executive order under

Article 166 of the Constitution of India.

42. The claim of the petitioners for payment of

pension based on Ext.P2 Government Order is concluded by

Ext.P6 Division Bench judgment of this Court in W.A.

No.418/2015. Since the condition of remitting employer's

contribution as directed by the Division Bench is not satisfied,

the petitioners cannot rely on Ext.P2 any more. As Ext.P8

decision of the Council of Ministers has not resulted in an

executive order, the petitioners cannot make any claim based

on Ext.P8 either.

Hence, the writ petition fails and it is

dismissed.

Sd/-

N.NAGARESH JUDGE spk/SR/aks 2026:KER:10254

APPENDIX OF WP(C) NO. 41334 OF 2024

PETITIONERS' EXHIBITS:

Exhibit P1 COPY OF THE ORDER NO.GO (MS) 178/97/AD DATED 13.06.1997 Exhibit P2 COPY OF THE GOVT. ORDER GO(MS).NO.25/2001/AD DATED 30.01.2001 DATED 30.01.2001 Exhibit P3 TRUE COPY OF THE LETTER DATED 27.07.2007 OF THE ASSISTANT PROVIDENT FUND COMMISSIONER Exhibit P4 COPY OF THE ORDER DATED 07.08.2008 Exhibit P5 TRUE COPY OF THE COMMON JUDGMENT DATED 07.11.2016 IN W.P.(C) NO. 23638 OF 2009 AND WP(C).NO.31569/2009 Exhibit P6 COPY OF THE JUDGMENT DATED 06.04.2016

Exhibit P7 TRUE COPY OF THE REQUESTED DATED 15.12.2011 SUBMITTED BY THE 2ND RESPONDENT TO THE 1ST RESPONDENT Exhibit P8 COPY OF THE CABINET DECISION DATED 23.07.2014 OF THE 1ST RESPONDENT Exhibit P9 TRUE COPY OF THE NEWSPAPER REPORT PUBLISHED IN MALAYALA MANORAMA DAILY ON 07.08.2015 Exhibit P9(a) TRUE COPY OF THE NEWSPAPER REPORT PUBLISHED IN MATHRUBHUMI DAILY 19.11.2015 Exhibit P10 COPY OF THE REPRESENTATION DATED 19.07.2021 Exhibit P11 TRUE COPY OF THE LETTER OF THE 2ND RESPONDENT DATED 17.02.2021 Exhibit P12 TRUE COPY OF LETTER DATED 06.05.2021 ISSUED BY 1ST RESPONDENT Exhibit P13 TRUE COPY OF THE JUDGMENT IN WP(C).8576/2022 DATED 05.07.2022 Exhibit P14 TRUE COPY OF THE REPRESENTATION 2026:KER:10254

SUBMITTED BY THE PETITIONER BEFORE THE HON'BLE MINSTER, ANIMAL HUSBANDRY DEPARTMENT DATED 26.05.2023 Exhibit P15 TRUE COPY OF THE COMMUNICATION DATED 14.08.2024 ISSUED BY THE JOINT SECRETARY, DEPARTMENT OF FINANCE.

RESPONDENTS' EXHIBITS:

Exhibit R3(a) True copy of letter no. KR/KC/WA No. 418 and 478/2025/Legal Cell/2016 dated 07-07-2016 Exhibit R3(b) True copy of GO(Rt) No.150/2023/AHD dated 17-04-2023

 
Download the LatestLaws.com Mobile App
 
 
Latestlaws Newsletter
 

Publish Your Article

 

Campus Ambassador

 

Media Partner

 

Campus Buzz

 

LatestLaws Guest Court Correspondent

LatestLaws Guest Court Correspondent Apply Now!
 

LatestLaws.com presents: Lexidem Offline Internship Program, 2026

 

LatestLaws.com presents 'Lexidem Online Internship, 2026', Apply Now!

 
 

LatestLaws Partner Event : IJJ

 

LatestLaws Partner Event : Smt. Nirmala Devi Bam Memorial International Moot Court Competition

 
 
Latestlaws Newsletter