- 1 - HC-KAR NC: 2025:KHC:39297-DB WP No. 23315 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT PETITION NO. 23315 OF 2023 (S-KSAT) BETWEEN: SMT. SAMADHANA W/O LATE PRABHAKAR YALIYAPPA SOPPADAL AGED ABOUT 55 YEARS, RESIDING AT NO.300 1ST PHASE, 2ND CROSS, IDEAL HOMES TOWN SHIP, RAJARAJESHWARINAGARA, BANGALORE-560098. …PETITIONER (BY SRI. S.V. GIRIKUMAR, ADV.) AND: 1. ADDITIONAL PRINCIPAL / SECRETARY FINANCE DEPARTMENT, VIDHANDA SOUDHA, BANGALORE-560001. 2. PRINCIPAL SECRETARY/ACS DEPARTMENT OF COMMERCIAL TAXES VIDHANDA SOUDHA, BANGALORE-560001. 3. COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, TERIGE BHAVAN, GANDHI NAGAR BANGALORE-560009. 4. ADDL. COMMISSIONER OF COMMERCIAL TAXES (HQ-1) GANDHINAGAR, Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:39297-DB WP No. 23315 of 2023 TERIGE BHAVAN, GANDHINAGAR BANGALORE-560009. 5. JOINT COMMISSIONER (ADMIN) DGSTO DEPARTMENT OF COMMERCIAL TAXES, AUDIT DIVISION, KALBURGE, KALBURGI-585101. 6. ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, AUDIT AND RECOVERY (GANGA PARAMESHWARA COLONY) MANTRALAYAM ROAD, RAICHUR-584101. 7. PRINCIPAL ACCOUNTANT (A AND E) O/O A.G. OFFICE, PB NO. 5329 PARK HOUSE BANGALORE-560001. …RESPONDENTS (BY SRI. B RAVINDRANATH, AGA) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) ISSUE A WRIT OF CERTIORARI OR ORDERS OR ANY WRIT FOR QUASHING THE IMPUGNED ORDER DATED 16/09/2023 IN APPLICATION NO.2883/2023 AT ANNEXURE-A PASSED BY THE TRIBUNAL; B) ISSUE DIRECTION TO 3RD RESPONDENT AND OTHER CONCERNING RESPONDENTS TO SETTLE THE DEATH-CUM-RETIREMENT GRATUITY AND ALL OTHER BENEFITS DUE TO THE PETITIONER ON DEMISE OF HER HUSBAND FORTHWITH TO MEET THE ENDS OF JUSTICE AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND - 3 - HC-KAR NC: 2025:KHC:39297-DB WP No. 23315 of 2023 ORAL ORDER (PER: HON'BLE MR. JUSTICE S.G.PANDIT) The petitioner, aggrieved by order dated 16.09.2023 in Application No.2883/2023 passed by the Karnataka State Administrative Tribunal at Bengaluru (for short “Tribunal”) rejecting her request for release of retrial benefits, is before this Court in this writ petition under Article 226 of the Constitution of India. 2. The brief facts of the case are that: The petitioner claims that she is the wife of Late Prabhakar Yeliyappa Soppadal who died while in service on 31.10.2022. As on the date of death of the petitioner’s husband, he was working as Assistant Commissioner of Commercial Taxes. It is an admitted fact that the name of the petitioner was nominated under Rule 302 of KCSRs for receiving retrial benefits. It is stated that one Smt.Kannavva and Kum.Joshna filed O.S.No.14/2023 on the file of the Senior Civil Judge and JMFC, Saudatti seeking declaration that they are Class-I legal heirs of - 4 - HC-KAR NC: 2025:KHC:39297-DB WP No. 23315 of 2023 deceased Prabhakar Yeliyappa Soppadal and claimed share in retrial benefits. In the meanwhile, the petitioner by representation dated 16.11.2022 and 17.11.2022 (Annexures-A10 and A11) had sought for release of retrial benefits. As the respondents failed to consider the representations of the petitioner, the petitioner approached the Tribunal in Application No.2883/2023. Under impugned order dated 16.09.2023, the Tribunal dismissed the application solely on the ground of pendency of O.S.No.14/2023 with an observation that parties would be bound by verdict of the Civil Suit. Questioning the said order of the Tribunal, the petitioner is before this court in this writ petition. 3. Learned Additional Government Advocate has filed memo dated 26.09.2025 enclosing two letters of the seventh respondent dated 26.06.2025 and 27.10.2023 addressed to the Commissioner of Commercial Taxes copy of which has been addressed to the petitioner intimating the entitlement of service benefits of late Prabhakar - 5 - HC-KAR NC: 2025:KHC:39297-DB WP No. 23315 of 2023 Yeliyappa Soppadal, in which it indicates that the petitioner would be entitled for family pension of Rs.59,350/- p.m., from 01.08.2024 to 31.10.2029 and Rs.35,610/- p.m., from 01.11.2029 onwards till death or remarriage whichever is earlier. 4. Heard learned counsel Sri.S.V.Girikumar for petitioner and learned Additional Government Advocate Sri.B.Ravindranath for respondents. Perused the entire writ petition papers. 5. Learned counsel for the petitioner would submit that the Tribunal committed grave error in dismissing the application of the petitioner only on the ground that the suit of one Smt.Kannavva is pending consideration, that too when the petitioner is nominated to receive the pensionary benefits and family pension on behalf of the deceased Government servant. Learned counsel for the petitioner referring to Rule 302 of KCSRs would submit that the name of the petitioner is nominated in Forms 2 to - 6 - HC-KAR NC: 2025:KHC:39297-DB WP No. 23315 of 2023 5 as required under Rule 302 of KCSRs. Thus, in view of the nomination of the petitioner, the respondents could not have denied the retiral benefits and family pension to the petitioner which would be subject to the outcome of the pending suit. Thus, learned counsel would pray for allowing the writ petition and also the Application filed by the petitioner before the Tribunal and to direct the respondents to consider the petitioner’s request for sanction of payment of retiral benefits and family pension. 6. Per contra, learned Additional Government Advocate Sri.B.Ravindranath for respondents would submit that the respondents have determined the entitlement of the pensionary benefits of Government servant Late Prabhakar Yeliyappa Soppadal and submits that, but for the order of the Tribunal, respondents would have paid the family pension and pensionary benefits to the petitioner. Thus, he prays for passing appropriate order. - 7 - HC-KAR NC: 2025:KHC:39297-DB WP No. 23315 of 2023 7. Having heard the learned counsel appearing for the parties and on perusal of the entire writ petition papers, the Tribunal committed grave error in rejecting the petitioner’s application wherein she had sought for consideration of her representation and to grant the retiral benefits at the earliest, along with interest. 8. The petitioner claimed that she is the wife of Prabhakar Yeliyappa Soppadal who was working as Assistant Commissioner of Commercial Taxes and died while in service on 31.10.2022. The material on record would indicate that late Government servant had nominated the petitioner as required under Rule 302 of KCSRs to receive retrial benefits and family pension. Late husband of the petitioner had furnished list of family members as required under Rule 412 of KCSRs and in that, the petitioner is shown as wife. Late husband of the petitioner had also shown the name of the petitioner as wife in the nomination made to receive benefits under the State Government Employees Compulsory Life Insurance - 8 - HC-KAR NC: 2025:KHC:39297-DB WP No. 23315 of 2023 Scheme. Moreover, under Rule 302 of KCSRs late husband of the petitioner had nominated the petitioner as wife to receive the death-cum-retirement gratuity as well as other retiral benefits. When the late husband of the petitioner had nominated the petitioner under Rule 302 of KCSRs, the State Government has no other option but to release the DCRG and other pensionary benefits to the person nominated under Rule 302 of KCSRs. It is settled position of law that the nominee would not acquire absolute right over the DCRG or retiral benefits, but he would receive the same on behalf of the persons who are entitle to receive, the successors or legal heirs of the deceased Government servant. The legal heirs or successors can claim the same from the said nominee who has received the DCRG as well as retiral benefits. 9. The Hon'ble Apex Court in the case of SHIPRASEN GUPTA VS. MRIDUL SENGUPTA AND - 9 - HC-KAR NC: 2025:KHC:39297-DB WP No. 23315 of 2023 OTHERS1 at paragraph 17 has observed that the nominee is entitled to receive the insurance amount which was the subject matter in the said case, but the amount so received is to be distributed according to the law of succession. Further, it is observed that in view of the clear legal position, the amount under any head can be received by the nominee but the amount can be claimed by the heirs of the deceased in accordance with law of succession governing them. 10. In the instant case, it is true that the suit O.S.No.14/2023 filed by one Smt.Kannavva and another is pending consideration before the Senior Civil Judge, Saudatti, where the plaintiffs have claimed that they are the Class-I heir of deceased Prabhakar Yeliyappa Soppadal and have also claimed service benefits. If they succeed in the suit, it would be open for them to claim the amount i.e., DCRG as well as retiral benefits which the petitioner has received. 1 (2009) 10 SCC 680 - 10 - HC-KAR NC: 2025:KHC:39297-DB WP No. 23315 of 2023 11. Merely on the ground of pendency of the suit, in the absence of any interim order or any other impediment, the Tribunal could not have refused to issue mandamus as prayed by the petitioner. The petitioner has established her legal right to receive the DCRG and other retiral benefits of late Prabhakar Yeliyappa Soppadal, Assistant Commissioner of Commercial Taxes. By virtue of nomination of her name and as the petitioner has established her right, the respondents have corresponding duty to consider the same in accordance with law. Hence, the following: ORDER a) Writ petition is allowed. b) Impugned order dated 16.09.2023 in Application No.2883/2023 passed by the Karnataka State Administrative Tribunal is set aside. c) Consequently, Application No.2883/2023 is allowed. - 11 - HC-KAR NC: 2025:KHC:39297-DB WP No. 23315 of 2023 d) The respondents are directed to consider the representations dated 16.11.2022, 17.11.2022 and 25.11.2022 and pass appropriate order to grant and release the retiral benefits as well as family pension to the petitioner of the deceased Assistant Commissioner of Commercial Taxes, late Prabhakar Yeliyappa Soppadal with admissible interest for the delayed payment. e) Time for compliance: Three months from the date of uploading this order on the website of the High Court of Karnataka. Sd/- (S.G.PANDIT) JUDGE Sd/- (K. V. ARAVIND) JUDGE NC CT:bms List No.: 1 Sl No.: 12