- 1 - HC-KAR NC: 2025:KHC:35990-DB WP No. 8596 of 2017 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH 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. 8596 OF 2017 (S-KAT) BETWEEN: SRI CHIKKA GUDDAIAH S/O LATE CHIKKAHANUMAIAH AGE:72 YEARS RETIRED COMMERCIAL TAX OFFICER PRESENTLY RESIDING AT NO.258 2ND BLOCK, SOMANAHALLI KANAKAPURA ROAD BANGALORE-560 082. …PETITIONER (BY SRI. VIJAYA KUMAR, ADV.) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY FINANCE DEPARTMENT BANGALORE-506 001. 2. THE COMMISSIONER OF COMMERCIAL TAXES COMMERCIAL TAX COMPLEX BUILDING GANDHINAGAR BANGALORE-560 009. …RESPONDENTS (BY SMT. SUKANYA BALIGA, AGA) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE RECORDS RELATING TO ISSUE OF THE IMPUGNED ORDER DATED 20.8.2016 BY IN APPLICATION NO.3958/2004 VIDE ANNEXURE-A PASSED BY THE KARNATAKA STATE ADMINISTRATIVE TRIBUNAL AT BANGALORE AND ALLOW THE APPLICATION AS PRAYED FOR AND ETC. Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:35990-DB WP No. 8596 of 2017 THIS PETITION, COMING ON FOR HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND ORAL ORDER (PER: HON'BLE MR. JUSTICE S.G.PANDIT) The petitioner, a retired Commercial Tax Inspector belonging to Commercial Tax Department is before this Court under Article 226 of the Constitution of India questioning the correctness or otherwise of order dated 20.08.2016 in Application No.3958/2004 passed by the Karnataka State Administrative Tribunal at Bengaluru (for short, ‘the Tribunal’) whereunder the petitioner’s challenge to endorsement dated 08.10.2003 and his prayer to consider for grant of retrospective promotion from the date he was placed in independent charge of the post of Commercial Tax Officer is rejected. 2. Brief facts of the case are that, the petitioner who was working as Commercial Tax Inspector was placed - 3 - HC-KAR NC: 2025:KHC:35990-DB WP No. 8596 of 2017 under Rule 32 of the KCSRs to the post of Commercial Tax Officer on 18.10.1997. The petitioner retired on attaining the age of superannuation on 31.07.2003. It is submitted that by notification dated 06.05.2002, 252 posts of direct recruitment vacancies of Commercial Tax Officers were freezed and were made available to promotion. The petitioner is said to have submitted representation on 15.09.2003 seeking retrospective promotion to the cadre of Commercial Tax Officer. The said representation was rejected under endorsement dated 18.10.2003 (Annexure-A6). The petitioner’s request for retrospective promotion was rejected stating that the petitioner would not fall within the quota available for promotion and as he has retired from service, he would not be entitled for any promotion. Questioning the said endorsement, the petitioner was before the Tribunal in the above stated application and the Tribunal dismissed the said application. 3. During the pendency of the said application, the juniors of the petitioner were retrospectively promoted to - 4 - HC-KAR NC: 2025:KHC:35990-DB WP No. 8596 of 2017 the cadre of Commercial Tax Officer from the date on which they were placed in independent charge under Rule 32 of the KCSRs to the post of Commercial Tax Officer under the notification dated 29.04.2004 (Annexure-D). Learned counsel for the petitioner would point out from the seniority list of Commercial Tax Inspectors that the petitioner is at Sl.No.1363 and also points out that one of his junior Sri.Nasrulla Beg is at Sl.No.1368. It is also pointed out from the notification dated 29.04.2004 that his junior Sri.Nasrulla Beg is retrospectively promoted from 13.09.1997, the date on which the petitioner as well as his juniors were placed in independent charge under Rule 32 of KCSRs. In the above circumstances, the petitioner is before this Court questioning the order of the Tribunal as well as endorsement issued by the respondent-Authorities refusing to consider the case of the petitioner for retrospective promotion. 4. Heard learned counsel Sri.Vijaya Kumar for petitioner and learned Additional Government Advocate - 5 - HC-KAR NC: 2025:KHC:35990-DB WP No. 8596 of 2017 Smt.B.Sukanya Baliga for respondents. Perused the entire writ petition papers. 5. Learned counsel Sri.Vijaya Kumar for petitioner would contend that the Tribunal committed error in rejecting the petitioner’s request for retrospective promotion. However, he submits that the material produced at Annexures-D and E, notification dated 29.04.2004 providing retrospective promotion to the petitioner’s juniors and the seniority list of Commercial Tax Officers published on 30.09.2014 respectively were not made available before the Tribunal. However, he submits that those documents are placed before this Court so as to strengthen the contention of the petitioner that his juniors are promoted retrospectively from the date on which, they were placed in independent charge under Rule 32 of the KCSRs. 6. Learned counsel Sri.Vijay Kumar points out that the retrospective promotion to the juniors of the petitioner - 6 - HC-KAR NC: 2025:KHC:35990-DB WP No. 8596 of 2017 were provided on the date prior to retirement of the petitioner. Therefore, the petitioner would be entitled for retrospective promotion from 13.10.1997, the date on which, he was placed in independent charge under Rule 32 of the KCSRs. Thus, he submits that the endorsement issued by the State is totally erroneous. Hence, he prays for allowing the writ petition. 7. Learned Additional Government Advocate Smt.B.Sukanya Baliga opposes the prayer of the petitioner and submits that as on the date of the endorsement dated 18.10.2003 none of the petitioner’s juniors were promoted retrospectively to the cadre of Commercial Tax Officers. Therefore, it is submitted that the respondent-Authorities rightly rejected the representation of the petitioner. It is also submitted that as the petitioner has already retired, he would not be entitled for any promotion. Thus, she prays for dismissal of the writ petition. - 7 - HC-KAR NC: 2025:KHC:35990-DB WP No. 8596 of 2017 8. Having heard the learned counsel appearing for the parties and on perusal of the entire writ petition papers, the only point which falls for consideration is as to, “Whether the petitioner would be entitled for retrospective promotion to the cadre of Commercial Tax Officer?” 9. The answer to the above point would be in the Affirmative for the following reasons: Admittedly, the petitioner who was working as Commercial Tax Inspector was placed in independent charge of the post of Commercial Tax Officer under order dated 18.10.1997 (Annexure-A2). It is also an admitted fact that the petitioner retired on attaining the age of superannuation on 31.07.2003. Under the notification dated 06.05.2002 (Annexure-A4) by amendment to the Cadre and Recruitment Rules, 252 posts of direct recruitment vacancies were freezed and made available for promotion. Thereafter, under notification dated 29.04.2004, the Commercial Tax Inspectors who were - 8 - HC-KAR NC: 2025:KHC:35990-DB WP No. 8596 of 2017 placed under Rule 32 of KCSRs were accorded retrospective promotion to the post of Commercial Tax Officers in exercise of power under Rule 2(3) of the Karnataka State Civil Services (Regulation of Promotion, Pay and Pension) Rules, 1978 (for short, ‘1978 Rules’). 10. The seniority list of Commercial Tax Inspectors placed at Annexure-C indicates that the petitioner is at Sl.No.1363 and one of his junior Sri.Nasrulla Beg is at Sl.No.1368. The said junior of the petitioner is retrospectively promoted under notification dated 29.04.2004 (Annexure-D) from 13.10.1997, the date on which the petitioner was also placed in independent charge of the post of Commercial Tax Officer. 11. Rule 2(3) of 1978 Rules permits retrospective promotion wherever a Government servant being eligible according to the seniority list that was in force and otherwise fit for promotion according to Cadre and Recruitment Rules, he had only been placed in - 9 - HC-KAR NC: 2025:KHC:35990-DB WP No. 8596 of 2017 independent charge of the post by the Competent Authority and has discharged the duties of the said post. 12. In the instant case, the petitioner has admittedly discharged the duties and responsibilities of the post of Commercial Tax Officer from 18.10.1997 till his superannuation on 31.07.2003. Moreover, his juniors are promoted retrospectively to the cadre of Commercial Tax Officer from retrospective date 13.10.1997 i.e., earlier to the petitioner’s retirement. 13. We do not find any error or illegality in the order passed by the Tribunal, as the Annexures-C, D and E documents to establish the retrospective promotion accorded to petitioner juniors were not available before the Tribunal. However, when we have scrutinized paper placed before us, we are of the opinion that the petitioner would be entitled for the relief. In the light of the above, the following: - 10 - HC-KAR NC: 2025:KHC:35990-DB WP No. 8596 of 2017 ORDER a) Writ petition is allowed. b) The endorsement dated 18.10.2003 bearing No.Sibbandi1/BPCR/Others/19/03- 04 (Annexure-A6) is quashed. c) The respondents are directed to consider the case of the petitioner for retrospective promotion to the cadre of Commercial Tax Officers from 18.10.1997, the date on which, he was placed under Rule 32 of KCSRS in independent charge of the said post, keeping in mind the notification bearing No.AD 27 CTC 2004 dated 29.04.2004 (Annexure-D), according promotion to juniors of the petitioner. d) The petitioner would be entitled for consequential notional fixation of pay and - 11 - HC-KAR NC: 2025:KHC:35990-DB WP No. 8596 of 2017 the petitioner would not be entitled for any arrears of salary. e) Consequently, the petitioner would also be entitled for revision of pension. f) Time for compliance: Three months from the date of uploading the copy of this order in the High Court Website. Sd/- (S.G.PANDIT) JUDGE Sd/- (K. V. ARAVIND) JUDGE NC CT:bms List No.: 1 Sl No.: 5