2025:KER:27673 O.P. (KAT) No.45 of 2024 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE & THE HONOURABLE MR.JUSTICE P. KRISHNA KUMAR TUESDAY, THE 1ST DAY OF APRIL 2025 / 11TH CHAITHRA, 1947 OP(KAT) NO. 45 OF 2024 AGAINST THE ORDER DATED 01.12.2022 IN OA NO.1077 OF 2019 OF KERALA ADMINISTRATIVE TRIBUNAL, THIRUVANANTHAPURAM PETITIONERS/RESPONDENTS IN OA: 1 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, KERALA, PIN – 695 001 2 COMMISSIONER OF EXCISE, COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM, KERALA., PIN – 695 033 BY ADV GOVERNMENT PLEADER A.J. VARGHESE SR GP RESPONDENTS/APPLICANTS IN OA: 1 JIBINAS.V.M, AGED 30 YEARS, S/O MUSTHAFA.V.A, CIVIL EXCISE OFFICER, EXCISE RANGE OFFICE, KALADY, ERNAKULAM DISTRICT, PIN: 683 574, RESIDING AT 'VALAPPUNGAL HOUSE’, THOTTUMUGHAM.P.O, KUTTAMASSERY, ALUVA, ERNAKULAM, KERALA., PIN – 683 105 2 DEEPU.T.D, AGED 33 YEARS, S/O T.K.DAYANANDAN,CIVIL EXCISE OFFICER, EXCISE RANGE OFFICE, MAVELIKKARA, ALAPPUZHA DISTRICT, 2025:KER:27673 O.P. (KAT) No.45 of 2024 2 PIN: 690101, RESIDING AT 'THAYIL HOUSE’,MANNANCHERRY.P.O, ALAPPUZHA, KERALA., PIN – 688 538 3 JINU.S, AGED 32 YEARS, S/O SOMAN.T.V, CIVIL EXCISE OFFICER, EXCISE RANGE OFFICE, KARTHIKAPALLY, HARIPPAD.P.O, ALAPPUZHA DISTRICT, PIN: 690 514, RESIDING AT 'KALATHIL VELI’, PATHIRAPPALLY.P.O, ALAPPUZHA, KERALA., PIN – 688 521 4 PRAMOD KUMAR.K, AGED 33 YEARS, S/O K.R.SUGATHAN, CIVIL EXCISE OFFICER, EXCISE RANGE OFFICE, MOOLAMATTAM, IDUKKI DISTRICT, PIN: 685 588, RESIDING AT 'KANJIRATHINMOOTTIL HOUSE’, THOTTACKADU.P.O, KOTTAYAM, KERALA., PIN – 686 539 5 JIJOY.C.G, AGED 39 YEARS, S/O R.GOVINDAN, CIVIL EXCISE OFFICER, EXCISE RANGE OFFICE, VARAPPUZHA, ERNAKULAM, PIN: 683 517, RESIDING AT 'CHITTEDATH HOUSE’, NANTHIATTUKUNNAM.P.O, NORTH PARAVUR, KERALA., PIN – 683 513 6 JITHIN.P.V, AGED 36 YEARS, S/O PADMANABHAN.P.V, CIVIL EXCISE OFFICER, EXCISE RANGE OFFICE, HOSDURG, KASARGOD DISTRICT, PIN: 671 531, RESIDING AT 'JISHA BHAVAN’, KARUVACHERY, NILESHWAR, KASARGOD, KERALA., PIN – 671 314 7 SHAMSUDDEEN.K, AGED 30 YEARS, S/O MOIDEEN KUTTY.K, CIVIL EXCISE OFFICER, EXCISE RANGE OFFICE, MALAPPURAM, PIN: 676 519, RESIDING AT 'KARATHODY PULISSERY HOUSE’, VALIYAPARAMBA.P.O, PULIKKAL, MALAPPURAM, KERALA., PIN – 673 637 8 JIJITH KUMAR.K, AGED 34 YEARS, S/O GOPALAN NAIR.K, CIVIL EXCISE OFFICER, EXCISE RANGE OFFICE, NEELESWARAM, KASARGOD DISTRICT, PIN: 671 314, RESIDING AT 'KARATHODY PULISSERY HOUSE’, VALIYAPARAMBA.P.O, PULIKKAL, MALAPPURAM, KERALA., PIN – 673 637 9 SIVAKUMAR.K.A, AGED 31 YEARS, S/O ANANDAN.K.D, CIVIL EXCISE OFFICER, EXCISE RANGE OFFICE, 2025:KER:27673 O.P. (KAT) No.45 of 2024 3 NJARAKKAL, ERNAKULAM DISTRICT, PIN: 682 505, RESIDING AT 'KAIMAPARAMBIL HOUSE’, PALLIPORT.P.O, ERNAKULAM, KERALA., PIN – 683 515 0 ASIF MOHAMMED.N.M, AGED 30 YEARS, S/O MOOSA.N.U, CIVIL EXCISE OFFICER, EXCISE RANGE OFFICE, KUTTAMPUZHA, ERNAKULAM, PIN: 686 681, RESIDING AT 'NEDUMPURATH HOUSE’, KAVUMKARA, MUVATTUPUZHA, KERALA., PIN – 686 673 11 SHINTO SEBASTIAN, AGED 32 YEARS, S/O DEVASSIA.C.J, CIVIL EXCISE OFFICER, EXCISE CIRCLE OFFICE, NEYYATTINKARA, THIRUVANANTHAPURAM DISTRICT, PIN: 695 121, RESIDING AT 'CHELACKAL HOUSE’, VEMOM.P.O, MANANTHAVADY, KERALA., PIN – 670 645 BY ADVS. S. P. ARAVINDAKSHAN PILLAY N.SANTHA(S-176) V.VARGHESE(K/514/1996) PETER JOSE CHRISTO(K/1216/2004) S.A.ANAND(K/1216/2006) K.N.REMYA(K/712/2010) L.ANNAPOORNA(K/952/2013) FAIRUZ M.(K/003091/2023) THIS OP KERALA ADMINISTRATIVE TRIBUNAL HAVING BEEN FINALLY HEARD ON 01.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2025:KER:27673 O.P. (KAT) No.45 of 2024 4 J U D G M E N T A. Muhamed Mustaque, J. The issue that was considered by the Tribunal was whether the party respondents are entitled to reckon the pre service training as a duty for the purpose of pay and allowances. That was upheld in favour of the respondents. After the disposal of the case by the Tribunal, the Government passed the Exhibit R1(a) Order, allowing the claim. In such circumstances, nothing further survives in this original petition filed by the State, and accordingly, this original petition stands dismissed. Two months time is granted to comply with the order of the Tribunal. Sd/- A.MUHAMED MUSTAQUE JUDGE Sd/- P. KRISHNA KUMAR JUDGE PR 2025:KER:27673 O.P. (KAT) No.45 of 2024 5 APPENDIX OF OP(KAT) 45/2024 PETITIONER ANNEXURES Annexure A1 TRUE COPY OF THE RELEVANT EXTRACT OF THE PSC NOTIFICATION DATED 31.12.2013 FOR CATEGORY NO.534/2013. Annexure A2 TRUE COPY OF THE GO(P)NO. 178/2015 DATED 03.10.2015 PUBLISHED IN KERALA GAZETTE EXTRAORDINARY DATED 05.10.2015. Annexure A3 TRUE COPY OF THE GO(P)NO.96/ 2017/TD DATED 03.08.2017 PUBLISHED IN KERALA GAZETTE EXTRAORDINARY DATED 03.08.2017. Annexure A4 TRUE COPY OF ORDER NO.A3-1098/16 DATED 30.11.2017 OF THE DEPUTY COMMISSIONER OF EXCISE, ALAPPUZHA. Annexure A5 TRUE COPY OF LETTER NO.E8-61550/18 DATED 04.06.2018 OF THE 2ND RESPONDENT. Annexure A6 TRUE COPY OF GOVERNMENT LETTER NO.104/F1/18/TD DATED 26.05.2018. Annexure A7 TRUE COPY OF REPRESENTATION DATED 12.07.2018 SUBMITTED BY 6TH RESPONDENT BEFORE THE GOVERNMENT. Annexure A8 TRUE COPY OF THE ORDER DATED 04.09.2018 IN OA(EKM)NO.1308/2018 OF THIS HON’BLE TRIBUNAL. Annexure A9 TRUE COPY OF GO(RT)NO.156/ 2019/TD DATED 06.03.2019. Annexure A10 TRUE COPY OF GO(RT)NO.206/ 2019/TD DATED 23.03.2019. Annexure R2(a) TRUE COPY OF THE GO(P)NO. 178/2015 DATED 03.10.2015 AND PUBLISHED AS S.R.O NO.669/2015 IN THE KERALA GOVERNMENT 2025:KER:27673 O.P. (KAT) No.45 of 2024 6 GAZETTE DATED 05.10.2015. Annexure R2(b) TRUE COPY OF THE GAZETTE NOTIFICATION DATED 31.12.2013. Annexure R2(c) TRUE COPY OF THE GO(P)NO. 96/2017/TD DATED 03.08.2017, AND PUBLISHED AS S.R.O NO.491/2017 IN THE KERALA GAZETTE EXTRA ORDINARY NO.1646 DATED 03.08.2017. Exhibit P1 TRUE COPY OF THE O.A NO. 1077/2019 ALONG WITH ANNEXURES. Exhibit P2 TRUE COPY OF REPLY STATEMENT FILED ON 09.02.2021 BY THE SECOND PETITIONER HEREIN ALONG WITH ANNEXURES IN THE ORIGINAL APPLICATION. Exhibit P3 TRUE COPY OF REPLY STATEMENT FILED ON 14.07.2021 BY THE FIRST PETITIONER HEREIN IN THE ORIGINAL APPLICATION. Exhibit P4 TRUE COPY OF FINAL ORDER OF THE KERALA ADMINISTRATIVE TRIBUNAL DATED 01.12.2022 IN THE AFORESAID ORIGINAL APPLICATION. RESPONDENT EXHIBITS Exhibit R1(a) True copy of the Government letter No.TAXES-F1/94/2024-TAXES dated 11.07.2024 addressed to the Excise Commissioner, Thiruvananthapuram. Exhibit R1(b) True copy of the letter No.EXC/1162/2024-XD3 dated 28.12.2024 of the Excise Commissioner addressed to all Deputy Excise Commissioners