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2025 Supreme(Kar) 840

IN THE HIGH COURT OF KARNATAKA AT BENGALURU
V. KAMESWAR RAO, H.P. SANDESH, JJ.
T. C. Gupta, S/o. Shri Gyan Chand Gupta – Petitioner 
Versus
Union of India, Through The Finance Secretary, Ministry of Finance, Department of Revenue, Government of India and Anr. – Respondents
Review Petition No. 88 of 2022 c/w Review Petition No. 89 of 2022
Decided On : 22-05-2025


Advocates Appeared:
For the Petitioner: Sri. T. C. Gupta, Party In Person
For the Respondent:Sri. B. Pramod, Advocate.

A retired government employee may only claim travel allowances from their declared hometown or post-retirement residence as specified in departmental rules, necessitating adherence to relevant guidelines.

Headnote:(A) Central Administrative Tribunal Act, 1985 - Review petitions - Review of decision on traveling allowance claims made by retired employee in relation to departmental inquiry - Court held that prior declaration of residence is significant in determining entitlement for travel expenses - Petitioner failed to meet requirements for reimbursement as per departmental guidelines. (Paras 3-10)

(B) Misconduct - Court found petitioner intentionally misrepresented his residency to unlawfully benefit from travel allowances after receiving incurred costs for shifting - Tribunal's finding was deemed unreasonable and unsustainable. (Paras 6-8)

Facts of the case:
The petitioner, a retired Joint Commissioner of Income Tax, sought reimbursement for travel expenses related to a departmental inquiry, despite declaring a different hometown than claimed in his travel applications.

Findings of Court:
The petitions challenging the Tribunal's decision were dismissed; the Tribunal's order favoring the petitioner was quashed.

Issues: Whether the petitioner was rightfully claiming travel allowance for travel from Bengaluru when Jodhpur was declared as his hometown.

Ratio Decidendi: The court emphasized adherence to rules regarding the declaration of residency prior to claiming travel expenses, finding considerable misconduct in the petitioner’s conduct.

Result: Review petitions dismissed.

Table of Content
1. petitioner seeks review of earlier decision regarding travel expenses. (Para 1 , 2 , 3 , 4)
2. discussion on departmental inquiry procedures and eligibility for travel allowance. (Para 5 , 6 , 7 , 8)
3. court's view on petitioner’s misconduct and tribunal’s oversight. (Para 9)
4. final decision on the review petitions and dismissal. (Para 10 , 11)

ORDER :

(V. KAMESWAR RAO, J.)

These two RPs No.88/2022 and 89/2022 have been filed by the petitioner seeking review of order dated 04.02.2020 passed by this Court in WPs No.35350/2019 and 20420/2019.

2. The petitioner herein-Sri. T.C.Gupta was the respondent in the aforesaid two writ petitions. The aforesaid two writ petitions were filed by the Union of India and Principal Chief Commissioner of Income Tax, Karnataka and Goa Region, impugning the common order dated 30.08.2018 passed in Original Applications No.170/00431 and 170/00432 of 2017 passed by the Central Administrative Tribunal, Bengaluru Bench, Bengaluru (‘the Tribunal’ for short). The two applications were filed by the review petitioner Sri. Gupta, who retired as a Joint Commissioner of Income Tax, Bengaluru on 30.09.2014. The said applications pertain to the dispute with reference to non-payment of amount for having performed journey from Bengaluru to Jaipur as well as non-payment of air fare. In the first application, the grievance of respondent is that the journey expenses incurred by him for attending the departmental inquiry proceedings initiated against him conducted at Jaipur have not been reimbursed. Hence, he is entitled to recover the same with interest.

3. In the second application, his grievance was that when he has travelled between Bengaluru and Jaipur, during the period when inquiry was conducted, as the journey which he has undertaken in the airlines other than Air India/Indian Airlines, is not considered due to technical objection that he has not secured relaxation of journey condition which insisted that the journey should be in Air India/Indian Airlines. In other words, failure to seek exemption to travel in some other airlines atleast seven days in advance before taking up such journey is pre-requisite for being reimbursed the expenses. The said two applications were allowed by the Tribunal holding that Sri. Gupta, prior to his retirement, had filed Form No.5 on 06.06.2014 indicating that his permanent place of residence subsequent to his retirement shall be Benglauru, as such, he is entitled for journey expenses from Bengaluru to Jaipur and back for attending the departmental inquiry, which was initiated against him. So far as the prayer in the second application is concerned, the Tribunal took a liberal view that the point in dispute is only with reference to securing prior permission for taking up journey in any airlines other than the national carrier viz., Air India/Indian Airlines, which is considered for several other persons, therefore non-seeking of permission by itself would not disentitle him to recover the charges incurred by him for journey from Bengaluru to Jaipur and back.

4. The case of the Union of India/Prl. Chief Commissioner of Income Tax in the writ petitions was that, T.C.Gupta had indicated in the particulars furnished by him that his hometown is Jodhpur. Prior to his retirement, he exercised option to show where he would like to stay after retirement by filing Form No.5 on 06.06.2014 by indicating that he would be staying in Bengaluru permanently.

5. This Court, while allowing the writ petitions, has in paragraphs No.5 to 10, stated as under:

“5. The learned counsel for the petitioners would submit that the normal practice is to hold the inquiry proceedings closest to the place where the retired employee would be residing if the departmental inquiry continues even after his retirement. Accordingly, it is in consultation with the respondent T.C.Gupta the place of inquiry is fixed at Jaipur as it is closer to his home town Jodhpur. The same is also supported by the fact that

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