T. RAMAKRISHNIAH versus STATE OF KARNATAKA

Citation: [1990] 3 S.C.R. 207 · Decided: 04-05-1990 · Supreme Court of India · Bench: B.C. RAY · Disposal: Dismissed

Judgment (excerpt)

T. RAMAKRISHNIAH 
v. 
STAIB OF KARNATAKA 
MAY 4, 1990 
[B.C. RAY AND N.M. KASLIWAL, JJ.] 
Civil Services: Mysore Civil Services Rules, 1957: Rules 2(2), 95 
and 283. Non-official Member of State Sales Tax Appellate Tribunal-
> 
Applicability of-Superannuation pension-Entitlement to. 
" 
Karnataka Sales Tax Act, 1957/Mysore Sales Tax Rules, 1957: 
Section 4(2)/Rule· 64-Non-official Member of Sales Tax Appellate 
Tribunal-Whether entitled to superannuation pension-Mysore Civil 
Services Rules-Applicability of. 
, 
The appellant was appointed as a non-official member of the State 
.>--- Sales Tax Appellate Tribunal for a period of two years from 17.7.1958, 
under sub-section(2) of Section 4 of the Mysore Sales Tax Act, 1957. 
The appointment was extended from time to time and continued upto 
8.2.1972. By a letter dated 8.2.1972, the respondent intimated the 
appellant that he had been granted 52 days Earned Leave as terminal 
leave from 9th February, 1972. The appellant represented for grant of 
superannuation pension. This was rejected by the Government on the 
ground that he was not eligible for pension. 
The appellant's writ petition was dismissed by a single Judge of 
the High Court who held that rule 64 of the Karnataka Sales Tax 
Rules, 1957 was applicable to him, and that he was not eligible to claim 
A 
B 
c 
D 
E 
superannuation pension. This was upheld by the Division Bench. 
F 
In the appeal before this Court, on behalf of the appellant it was 
contended that as a non-official member of the Tribunal, he was a 
government servant, and as such, like other Government servants, he 
was entitled to grant of pension in accordance with Mysore Civil Service 
Rules, that he was retired from service after reching the age of superan-
G 
nuation, that his appointment was not a contract appointment, that he 
was paid travelling allowance under the Mysore Civil Service Rules, 
and that Rule 64(6) of Mysore Sales Tax Rules inserted in 1964, and 
substituted in 1971, not being in existence at the time of his appoint-
ment, could not be made applicable to him as to deprive him of the 
benefit of superannuation pension as provided in the Mysore Civil 
H 
Service Rules. 
207 
A 
B 
c 
D 
E 
F 
208 
SUPREME COURT REPORTS 
[ 1990] 3 S.C.R. 
Dismissing the appeal, this Court, 
HELD: I. The terms and conditions of service of the appellant 
who was appointed as a non-official member in the Karnataka Sales 
Tax Appellate Tribunal under sub-section (2) of Section 4 of Karnataka 
Sales Tax Act, 1957 and was given last extension 01 the period of service 
under clause (b) of sub-rule (1) of Rule 64 of the Mysore Sales Tax 
Rules, 1957, will be governed by the Mysore Sales Tax Rules and not l;y 
the provisions of Mysore Civil Services Rules. Since sub-rule (6) of rule 
64 of Mysore Sales Tax Rules was substituted in place of original sub-
rule (6) before the appellant retired from service on expiry of his period 
of service, this rule applies to him, and he is not entitled to get any 
superannuation pension. !211D-E; GJ 
2.1 Sub-rule (2) of Rule 2 of Mysore Civil Service Rules 1957, 
clearly says that in cases where special provisions have been made by or 
under any law for the time being in force, the Mysore Service Rules do 
not apply. Furthermore, Rule 283 of the said Rules states that a 
superannuation pension is granted to a Gov<rmnent Servant who is 
compelled by Rule to retire at a particular age. Rule 95 provides that 
the date of compulsory retirement of a Govermnent servant is the date 
on which he attains the age of 55 years, and the Govermnent servant 
may be retained upto 60 years of age with the sanction of Govermnent, 
but not after the age of 60 years. [212C; E-F] 
2.2 Rule 64(6) of the Mysore Sales Tax Rules, 1957 clearly says 
that the non-official member of the Sales Tax Tribunal will become 
ineligible for any pension. Hence, provisions relating to pension as pro-
vided in Mysore Civil Service Rules, 1957 will not apply to a non-official 
11111
member. [212D-E] 
• 
2.3 In the instant case, the appellant was appointed as a member 
-\ 
of the Tribunal for a period of two years initially, and thereafter his 
tenure was extended periodically and he left the service as non-official 
member of the Tribunal after he crossed the age of 61 years. There was 
no specific order that the appellant was due to retire at the age of 55 
G 
years. There is no rule for a non-official member to retire at a particu-
lar age. Moreover, the 

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