LAWS(SC)-1990-5-24

T RAMAKRISHNIAH Vs. STATE OF KARNATAKA

Decided On May 04, 1990
T.RAMAKRISHNIAH Appellant
V/S
STATE OF KARNATAKA Respondents

JUDGEMENT

(1.) This appeal by special leave is against the judgment and order dated 22nd March, 1978 made in Writ Appeal No. 520 of 1975 dismissing the appeal and confirming the judgment and order made in Writ Petition No. 3073 of 1974 on 18-7-1975.

(2.) The appellant who was a chartered accountant was appointed as a non-official member of the Sales Tax Appellate Tribunal, in the State of Karnataka by an order (No. RD 80 SXE 1958) dated 16th July, 1958 for a period of two years from 17th July 1958 under sub-sec. (2) of S. 4 of the Mysore Sales Tax Act, 1957 (Mysore Act No. 25 of 1957). By an order No. RD 17 SXT 58 dated 12th Dec. 1958 issued by the Government it has been mentioned that the appellant as member of Sales Tax Tribunal shall be eligible for Travelling Allowance under the Mysore Civil Service (Classification, Control and Appeals) Rules 1958 as a government servant in respect of tours undertaken by him in connection with his official duty on the basis of his salary Rs. 1,000/- per month. Thereafter the appointment was continued from time to time, the last of the period during which the appointment was continued was by a notification No. FD 6 CAT 71 dated 8th Nov. 1971 by which his period of service was extended for a period of two months with effect from 9-12-1971. This notification was issued in exercise of powers conferred by clause (b) of sub-rule 1 of R. 64 of the Mysore Sales Tax Rules, 1957. The respondent by a letter dated 8-2-1972 intimated him that he had been granted 52 days earned leave as terminal leave from 9th Feb. 1972. The appellant made representations to the respondent that he was entitled to superannuation pension, and same be granted to him. The Government turned down his request on the ground that he was not eligible for such pension. The appellant then, moved a writ petition No. 3073 of 1974 before the High Court, Karnataka stating that he was granted leave on several occasions in accordance with the Mysore Civil Service Rules and the Accountant General had treated him as a gazetted officer in the service of the State Government and as such as a Government servant he may be granted superannuation pension under the Mysore Civil Service Rules. The learned single Judge held that R. 64 of the Karnataka Sales Tax Rules, 1957 was applicable to this case and under the said Rules he was not eligible to claim superannuation pension. It was further held that even under the Mysore Civil Service Rules he would not be entitled to claim such a pension. The writ petition was dismissed. The learned Judge, of course, held that the appellant would be entitled to gratuity. in terms of R. 64 and so directed the Government to examine the case of the appellant for grant of gratuity under the rule and pass appropriate orders in that regard expeditiously.

(3.) The appellant feeling aggrieved preferred Writ Appeal No. 520 of 1975 which was dismissed by the High Court and the judgment pronounced in the writ petition was upheld.