Extracted from the PDF above. The PDF is authoritative.
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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.
AGED ABOUT 45 YEARS, W/O SHRI. RAJENDRA B.M WORKING AS INSPECTOR OF EXCISE, 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: balagattirrajkala@gmail.com
…PETITIONER (BY SMT. SUVARNA LAKSHMI M.L., ADV.)
Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA
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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
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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,
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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.
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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
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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: saanvisowmya20141983@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 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)
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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: ningappageetha@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-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,
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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)
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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
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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
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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. V LAKSHMINARAYANA, 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,
* Corrected vide chamber order dated 24.02.2026
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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.)
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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
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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,
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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: prakash_g63@yahoo.com ...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). - 16 -
WP No. 29579 of 2025 C/W WP No. 29768 of 2025 WP No.29999 of 2025 AND 12 OTHERS
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: mallu.kb@gmail.com. ...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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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 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: lakehanumaiah77@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. - 18 -
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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. - 22 -
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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. - 27 -
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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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Sl.No. Cadre Minimum period of service
1. Group-A 2 years
2. Group-B 2 years
3. Group-C 3 years
4. Group-C (Excise Constable and Head Constable – Related unitwise Seniority) 5 years
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. - 35 -
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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. - 36 -
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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. - 38 -
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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