- 1 - RP No. 21 of 2026 C/W RP No. 428 of 2025 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 REVIEW PETITION NO.21/2026 C/W REVIEW PETITION NO.428/2025 IN RP NO. 21/2026 BETWEEN: 1. THE STATE OF KARNATAKA, REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY, DEPARTMENT OF FINANCE (EXCISE), VIDHANA SOUDHA, BENGALURU - 560 001. 2. THE COMMISSIONER, DEPARTMENT OF EXCISE, TTMC BLOCK, BMTC BUILDING, SHANTINAGAR, BENGALURU 560 027. ...PETITIONERS (BY SRI.SHIVAREDDY, AGA) AND: 1. SMT. SHYLAJA H. R., W/O. T. KRISHNA PRASAD, AGED ABOUT 56 YEARS, WAS WORKING AS INSPECTOR OF EXCISE, OFFICE OF THE INSPECTOR OF EXCISE, RANGE - 38 (J. P. NAGAR), BANGALORE URBAN DISTRICT - 6, BANGALORE- 560 070, Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - RP No. 21 of 2026 C/W RP No. 428 of 2025 R/AT NO. 418, 5TH MAIN, KENGERI SATELLITE TOWN, BANGALORE - 560 060. 2. SRI. IRAPPA M. GENNUR, S/O MURIGEPPA AGED ABOUT 40 YEARS, WORKING AS INSPECTOR OF EXCISE RANGE - 38, J. P. NAGAR, BUD - 6, BENGALURU-560 070, R/AT NO. 239/9, ‘BEELVA’ 2ND FLOOR, 9TH CROSS, BAPUJI LAYOUT, K.P.A. BLOCK, VIJAYNAGAR, BENGALURU-560 040. ...RESPONDENTS THIS REVIEW PETITION FILED UNDER SECTION.114 R/W ORDER 47 RULE 1 OF CPC 1908, PRAYING TO REVIEW THE FINAL ORDER DATED 01.09.2025 PASSED IN WP NO.26103/2025 (S-KSAT). IN RP NO. 428/2025 BETWEEN: SRI IRAPPA M GENNUR S/O MURIGEPPA AGED ABOUT 40 YEARS, WORKING AS INSPECTOR OF EXCISE, RANGE- 38, J. P. NAGAR, BUD - 6, BENGALURU - 560 070, R/AT NO.239/9, 'BEELVA’, 2ND FLOOR, 9TH CROSS, BAPUJI LAYOUT, K.P.A. BLOCK, VIJAYNAGAR, BENGALURU - 560 040. ...PETITIONER (BY SRI. ADITHYA R CHAKRAGIRI, ADV.) AND: 1. THE STATE OF KARNATAKA, REP. BY ITS ADDITIONAL CHIEF SECRETARY, - 3 - RP No. 21 of 2026 C/W RP No. 428 of 2025 DEPARTMENT OF FINANCE (EXCISE), VIDHANA SOUDHA, BENGALURU - 560 001. 2. THE COMMISSIONER, DEPARTMENT OF EXCISE, TTMC BLOCK, BMTC BUILDING, SHANTINAGAR, BENGALURU 560027. 3. SMT. SHYLAJA H. R., W/O. T. KRISHNA PRASAD, AGED ABOUT 56 YEARS, WAS WORKING AS INSPECTOR OF EXCISE, OFFICE OF THE INSPECTOR OF EXCISE, RANGE - 38 (J. P. NAGAR), BANGALORE URBAN DISTRICT - 6, BANGALORE-560 070, R/AT NO.418, 5TH MAIN, KENGERI SATELLITE TOWN, BANGALORE - 560 060. ...RESPONDENTS (BY SRI. REUBEN JACOB, AAG A/W SRI K.R. RAJENDRA, AGA FOR R1 & R2 SRI M S BHAGWATH SENIOR COUNSEL A/W SRI K SATISH, ADV. FOR R3) THIS REVIEW PETITION FILED UNDER ORDER 47 RULE 1 R/W SEC.114 OF CPC, PRAYING TO REVIEW THE ORDER DATED 01.09.2025 PASSED IN WRIT PETITION NO.26103/2025 ANNEXURE- A. IN THE INTEREST OF JUSTICE AND EQUITY. 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 - 4 - RP No. 21 of 2026 C/W RP No. 428 of 2025 CAV ORDER (PER: HON'BLE MR. JUSTICE S.G.PANDIT) R.P.No.21/2026 is by the Department of Excise, whereas R.P.No.428/2025 is by the Inspector of Excise, who was respondent No.3 in W.P.No.26103/2025. Both the review petitions are filed under Order XLVII Rules 1 and 2 read with Section 114 of the Code of Civil Procedure, 1908, praying to review order dated 01.09.2025 in W.P.No.26103/2025. 2. Both the review petitions are in the nature of seeking clarification with regard to minimum tenure for effecting transfer under the Transfer Guidelines dated 25.06.2024 and also clarification regarding retrospectivity or otherwise of the Karnataka Civil Services (Excise Department Officers and Officials Transfers) Rules, 2025. 3. The clarification sought with regard to the above is answered under order dated 20.02.2026 in W.P.No.29579/2025 and connected matters. Hence, in terms of the order dated 20.02.2026 in - 5 - RP No. 21 of 2026 C/W RP No. 428 of 2025 W.P.No.29579/2025 and connected matters, R.P.No.21/2026 stands disposed of. 4. In R.P.No.428/2025, apart from the above clarification, review petitioner has not made out any other ground much less the error apparent on the face of the record is pointed to review. 5. Accordingly, both the review petitions stand disposed of. Sd/- (S.G.PANDIT) JUDGE Sd/- (K. V. ARAVIND) JUDGE NC CT:bms