- 1 - HC-KAR NC: 2026:KHC:5488-DB WP No. 2224 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF JANUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT PETITION No. 2224 OF 2026 (S-KSAT) BETWEEN: 1. SRI SIDDALINGASWAMY K. C., S/O LATE K. R. CHANDRASHEKARIAH, AGED ABOUT 49 YEARS, WORKING AS DEPUTY SUPERINTENDENT OF EXCISE TUMKUR SUB DIVISION, LIC OFFICE ROAD, GANDHINAGARA, TUMKUR 572102. RESIDINT AT 4TH CROSS, KASTURBA ROAD, GANDHINAGAR, TUMKUR 572102. PH: 9886780742, EMAIL ID: SIDDALINGASWAMY17@GMAIL.COM …PETITIONER (BY SRI SATISH K., ADVOCATE) AND: 1. THE STATE OF KARNATAKA, DEPARTMENT OF FINANCE (EXCISE), REP. BY ITS PRINCIPAL SECRETARY, VIDHANA SOUDHA, Digitally signed by VINUTHA B S Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:5488-DB WP No. 2224 of 2026 BANGALORE 560001. 2. THE COMMISSIONER OF EXCISE 2ND FLOOR, TTMC, A BLOCK, B M T C, K. H. ROAD, SHANTINAGAR, BANGALORE 560027. …RESPONDENTS (BY SRI REUBEN JACOB, AAG A/W SMT. B. SUKANYA BALIGA, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED 14.01.2026 PASSED BY THE HON'BLE KARNATAKA STATE ADMINISTRATIVE TRIBUNAL, BANGALORE IN APPLICATION No.3334/2025 (ANNEXURE - A). THIS PETITION, COMING ON FOR PRELIMINARY 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 - 3 - HC-KAR NC: 2026:KHC:5488-DB WP No. 2224 of 2026 ORAL ORDER (PER: HON'BLE MR. JUSTICE S.G.PANDIT) Heard Sri K. Satish, learned counsel for the petitioner; Sri Reuben Jacob, learned Additional Advocate General along with Smt. B. Sukanya Baliga, learned Additional Government Advocate for the respondents. 2. The unsuccessful applicant before the Tribunal is before this Court questioning the order dated 14.01.2026 in Application No.3334/2025 passed by the Karnataka State Administrative Tribunal, Bengaluru (for short, 'the Tribunal'), by which, the following prayer of the petitioner is rejected: "(b) ISSUE WRIT OR ORDER DIRECTING the Respondents to consider the objection dated 05.02.2025 submitted by Karnataka State Government Employees Association as well as objection filed by the Applicant dated 05.02.2025 (ANNEXURE - A7, A8 AND A9) to Karnataka Civil Services (Excise Department Officers and Official Transfer) Rules, 2025 dated 23/01/2025 (ANNEXURE - A6) and CONSEQUENTLY to provide exemption to any government servant holding an elected office in the Association from transfer during the subsistence of such tenure in the Karnataka Civil Services (Excise Department Officers and Officials Transfer) Rules, 2025 dated 14/05/2025 (ANNEXURE - A10), in the interest of justice and equity." 3. By the time the petitioner approached the Tribunal under the notification dated 14.05.2025 (Annexure-A10), - 4 - HC-KAR NC: 2026:KHC:5488-DB WP No. 2224 of 2026 Karnataka Civil Services (Excise Department Officers and Officials Transfer) Rules 2025 (for short, 'the Rules 2025'), had already come into force. Once the rules having been finalized and notified, the question of considering the objection of any person cannot be raised. Once the rules are notified, it is open for the aggrieved persons to challenge the rules on legally available ground. 4. As on the date of filing the application i.e. on 16.07.2025, the petitioner herein who was the applicant before the Tribunal had no cause of action to challenge the Rules 2025, since the petitioner was not transferred under the Rules 2025, 5. We have gone through the order passed by the Tribunal. When the prayer of the petitioner was limited to consideration of his objection filed while finalising the Rules 2025 and by the time the application was filed, Rules had been finalized and notified, the Tribunal, in the absence of challenge to the Rules 2025 ought not to have given finding on merit/vires of Rules 2025. The findings of the Tribunal on the Rules 2025 was unnecessary. - 5 - HC-KAR NC: 2026:KHC:5488-DB WP No. 2224 of 2026 6. As and when Rules 2025 is challenged, it is open for the Tribunal to consider the Rules 2025 afresh, without being influenced by the findings recorded under impugned order dated 14.01.2026 in Application No.3334/2025. 7. With the above observations, writ petition stands disposed of. Pending interlocutory application stands disposed of. Sd/- (S.G.PANDIT) JUDGE Sd/- (K. V. ARAVIND) JUDGE DDU List No.: 3 Sl No.: 3