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GOVERNMENT OF KARNATAKA

No. FD 189 (ii) CSE 2025

Karnataka Government Secretariat

Vidhana Soudha

Bengaluru, Dated: 26.05.2026

NOTIFICATION

The draft of the Karnataka Civil Services (Regulation of Transfer or Movement

of Commercial Taxes Department Officials) Rules, 2025 which the Government of

Karnataka proposes to make in exercise of the powers conferred by sub-section (1)

of section 3 read with section 8 of the Karnataka State Civil Services Act, 1978

(Karnataka Act 14 of 1990), is hereby published as required by clause (a) of sub-

section (2) of section 3 read with section 8 of the said Act for the information of all

the persons likely to be affected thereby and notice is hereby given that the said

draft will be taken into consideration after Seven days from the date of its

publication in the official Gazette.

Any objection or suggestion which may be received by the State Government

from any person with respect to the said draft before the expiry of the period

specified above will be considered by the State Government. The objections and

suggestions may be addressed to the Principal Secretary to Government, Finance

Department, Vidhana Soudha, Dr. B.R Ambedkar Veedi Bengaluru-560001.

DRAFT RULES

1. Title and commencement.-(1) These rules may be called the Karnataka

Civil Services (Regulation of Transfer or Movement of Commercial Taxes

Department Officials) Rules, 2025.

¨sÁUÀ – 4ಎ

Part – IVA

, 26

, 2026

1948)

BENGALURU, TUESDAY, 26, MAY, 2026 ( JYAISTHA , 05, SHAKAVARSHA, 1948)

. 396

No. 396

(2)The provisions of these rules shall be applicable to Group-C Officials of

Commercial Tax Department.

(3) They shall come into force from the date of their final publication in the

official Gazette.

2. Definitions.-(1) In these rules, unless the context otherwise requires,-

(a) “Act” means the Karnataka State Civil Services Act, 1978 (Karnataka Act No 14

of 1990);

(b) "Commissioner" means the Commissioner of Commercial Taxes;

(d) “Controlling Officer” means the officer who is the Reporting Authority for the

purpose of Annual Performance Report.

(e) “Counselling” means a structured process conducted electronically for the

selection of postings by eligible officials based on tenure, counselling score and

availability of vacancies;

(f) “Counselling score” means marks assigned to the Officials as specified in

Schedule III.

(g) “Criminal case pending” means a criminal proceeding in which a charge sheet

has been filed before the competent court and served upon the official;

(h) “Departmental enquiry pending” means disciplinary proceedings in which

Articles of Charges have been framed and issued against the official by the

competent authority;

(i) “Division” means all offices as specified in Schedule-II.

(j) “Functional Categories of Post” means the classification of posts based on

functional responsibilities as specified in Schedule I;

(j) “Lokayuktha case pending” means a case in which Lokayuktha has

conducted a trap;

(k) “Government” means Government of Karnataka;

(l) “Movement” means posting of an Official from one office to another office within

the same headquarters. It shall not be considered as a Transfer;

(m) “Minimum period of service” means officials of Commercial Taxes Department

must have completed the minimum years of tenure as prescribed under sub-

rule (1) of rule 6;

(n) “Officials” means Commercial Tax Inspector (CTI), First Division Assistant

(FDA), Stenographer, Second Division Assistant (SDA), Data Entry Assistant

(DEA) and Bill Collector (BC) of the Commercial Taxes Department;

(o) “Transfer” means posting of an Officials from one headquarter to another

headquarter to perform duties of the post;

(p) “Transfer cycle” means the periodic counselling or transfer process conducted

by the competent authority for considering transfer or movement of officials.

(q) “Tenure” means the duration of service of Officials in a specific post which is

calculated from the date of reporting to the post; and

(r) "Vacancy” means a post of officials available for transferor movement through

the counselling process, as may be determined by the Commissioner.

(2) The words and expressions used in these rules, but not defined shall have

the same meaning assigned to them in the Act and rules and orders made/ issued

thereunder.

3. Competent Authority. —

(1) The Competent Authority for ordering the transfer or movement of the

Official is the Commissioner.

(2) The Competent Authority may issue administrative instructions or

guidelines for the implementation of counselling for transfers or Movement under

these rules.

4. Method of Transfer or Movement. —Transfers or Movement of Officials

shall be effected through counselling as per Rule 10.

5. Eligibility for Transfer or Movement.- The Officials in any functional

post who have completed tenure under rule 6are eligible for Transfer or Movement.

6. Tenure.-

(1) The minimum tenure in a post shall ordinarily be three years or three

transfer cycles, whichever is earlier.

(2) No Official shall ordinarily be transferred before completion of the

prescribed minimum tenure, except on disciplinary grounds, where such transfer

is considered necessary in the interest of administrative exigencies.

(3) Officials serving in Category B as specified in Schedule-I, who have not

completed the prescribed minimum tenure may, if they so opt voluntarily, be

permitted to participate in the counselling process.

(4) Tenure in a Division:-

(i) The maximum tenure in a single division, as specified in Schedule-II, is as

follows, namely:-

Designation

Years

Commercial Tax

Inspector

First Division Assistant

Stenographer

Second Division Assistant

Data Entry

Assistant(Typist)

6 Bill Collector

(ii)

The tenure in a division shall be calculated as the continuous period spent

in all functional categories of posts within the division irrespective of cadre.

(iii) Subject to sub-rule (1), on completion of the maximum tenure in a division,

an official shall mandatorily opt for a post in another division through the

counselling process, subject to availability of vacancies.

7. Publication of vacancies for counselling.-The Commissioner, out of the

officials eligible for transfer or movement as per Rule 5, based on administrative

requirements, may publish the list of officials and the posts available for transfer

or movement by counselling in a particular transfer cycle and the counselling

schedule.

8. Criteria for Transfers or Movement. -

(1) The transfer or movement shall not be claimed as a matter of right by any

Official.

(2) Officials normally shall not be subjected to transfer or movement from one

post to another post unless they have completed the minimum tenure of service in

that post as per rule 6.

9. Categorization of Posts. — Posts in each cadre shall be classified into

functional categories as specified in Schedule I.

10. Process of Transfer or movement through counselling. –

(1) The transfer or Movement of an eligible Official shall be carried out in the

following manner: -

(a)A counselling score based evaluation system as specified in Part-I of

Schedule-III shall be adopted for preparing the ranking list of officials eligible

for counselling as per Rule 7, in each cadre.

(b) The counselling ranking list along with the counselling scores for Officials

eligible for counselling shall be prepared and published.

se position in the counselling ranking list shall be determined on the basis

of longer tenure in the current post, and where such tenure is also equal, by

seniority in age, and where both are equal, in alphabetical order of name on

the service record.

(d) Counselling process for each cadre shall be conducted in accordance with

Schedule-III.

(2) The Competent Authority may, for reasons to be recorded in writing and

with the approval of the Government, make any changes to the counselling score

parameters, evaluation methodology, and the weightages specified in Part-I of

Schedule-III from time to time.

11. Priority Categories in Counselling. —

(1) Officials seeking transfers or Movement under the following categories

shall be given priority in counselling for functional posts other than Category B

posts specified in Schedule-I, subject to verification of supporting documents—

(a) Officials with disabilities supported by a certificate under the Rights of

Persons with Disabilities Act, 2016.

(b) Officials suffering from health issues certified by the District Medical

Board, making it necessary for them to be in a desired location;

the diseases notified by government on the disease list in this regard are

considered;

(d) Officials who have completed the prescribed tenure under rule 6 but have

less than three years of service remaining before superannuation

(e) Husband and wife cases where both are Government employees, subject

to the condition that such benefit shall not be availed in consecutive

counselling cycles and may be exercised only in alternate cycles.

Provided that where both the husband and wife are serving in the

Commercial Taxes Department, they may, subject to the availability of

vacancies, be posted at a common place, as may be decided by the competent

authority.

(2) Officials falling under the categories specified in sub-rule (1) shall submit

their applications along with supporting documents, indicating only three

preferences of Headquarters in order of priority, and no option shall be permitted

in respect of any specific post.

(3) The Competent Authority, after scrutinizing the application under this

category, may publish the list of eligible candidates for the said priority categories.

(4) The officials who are not eligible in the list as per sub rule3, shall be

considered for counselling in part III of schedule III.

(5) The Counselling ranking list for the above categories shall be prepared on

the counselling score based evaluation system.

(6) Counselling process for each category mentioned in sub-rule (1) shall be

conducted in accordance with Schedule-III.

(7) Transfers or movements effected under the categories specified in sub-

rule (1) shall not exceed twenty-five per cent of the vacancies published in each

headquarters during the relevant counselling.

12. Promotion and Transfer or Movement Counselling. —

(1) Promotion and transfer or Movement counselling may be conducted

simultaneously.

(2) The counselling ranking list for the categories of officials in sub-rule (1)

shall be prepared on the basis of the counselling score.

(3) Counselling process for categories of Officials mentioned in sub-rule (1)

shall be conducted in accordance with Schedule-III.

(4) In respect of promotions effected during the year, other than in the regular

counselling cycle, a separate counselling shall be conducted. The ranking list for

such counselling shall be prepared based on the counselling scores. The

counselling process shall be in accordance with Schedule III.

13. Exceptional Transfers or Movement. —

(1) Notwithstanding anything contained in these rules, the competent

authority may transfer or cause the movement of officials in exceptional

circumstances in the interest of administration.

(2) Such transfers or movements shall not exceed five percent of the eligible

officials of the respective cadre.

(3) Reasons for such transfers or movements shall be recorded in writing.

14. Guidelines and Restrictions on Transfers or Movement. –

(1) Official reinstated after suspension shall be posted to functional posts other

than Category B posts specified in Schedule-I, based on the availability of vacancies

at the discretion of the competent authority.

(2) Official who is undergoing penalty under the Karnataka Civil Services

(Classification, Control and Appeal) Rules, 1957 or against whom departmental

enquiry, criminal case, or Lokayuktha case are pending, shall be eligible for

transfer or movement only to functional posts other than Category B posts specified

in Schedule-I, subject to availability of vacancies and at the discretion of the

competent authority.

15. Misconduct.-

(1) If any Official brings political or any undue influence seeking transfer or

Movement to a particular post or place, directly or indirectly, such an attempt shall

be construed as grave misconduct, and the official shall be liable for disciplinary

action under the provisions of Karnataka Civil Services (Classification, Control and

Appeal) Rules, 1957.

(2) If an Official under the order of transfer or Movement does not report to the

said post even after utilizing the joining time, the Official shall be liable for

disciplinary action under the Karnataka Civil Services (Classification, Control and

Appeal) Rules, 1957.

(3) If an Official under the order of transfer or Movement applies for leave other

than on medical grounds without reporting to the transferred post, leave shall not

be sanctioned.

16. Issue of transfer or Movement Orders. - The Competent Authority shall

issue transfer or Movement orders on transfers made under this rule. The copies

of the transfer or Movement order shall be published on the departmental website.

17. Kalyana Karnataka Posts.- The transfer or Movement of an Official

recruited against vacant posts of the Kalyana Karnataka area offices in different

cadres under the provisions of Article 371-J of the Constitution of India shall be as

per the circulars and guidelines issued by the Department of Personnel and

Administrative Reforms (DPAR) vide Government Order No. DPAR 14 STR DATED

12-05-2025.

18. Power to Remove Difficulties.— If any difficulty arises in giving effect to

the provisions of these rules, the Competent Authority, with the prior approval of

the Government, may, by order, make such provisions inconsistent with the

provisions of the Act and these rules, as may appear to be necessary or expedient

for the purpose of removing such difficulty.

By order in the name of the

Governor of Karnataka

(M.Rajamma)

Under Secretary to Government

Finance Department (C.T.-2 &

Coordination)

SCHEDULE – I

(See Rule-9 )

Functional Categories of Posts

Category

Functional Wing

Officials working in Divisional Goods and Services Tax Office

(DGSTO).

Officials working in Enforcement / Vigilance Division

Officials working in Commissioner of Commercial Taxes Office(CCT

Office), JCCT Legal Affairs(Dharwad), Large Taxpayers

Unit(LTU)/Appeals/Suo-Moto Revision (SMR)/Goods &Services Tax

Appellate Tribunal(GSTAT)/Karnataka Appellate Tribunal(KAT).

(M.Rajamma)

Under Secretary to Government

Finance Department (C.T.-2 &

Coordination)

SCHEDULE – II

(See Rule-6 (3)(iii) )

Sl.

Division

jurisdiction

CCT

Office/SMR/KAT/GSTAT/LTU

Officials working with in the offices of CCT,

SMR, KAT, GSTAT & LTU

DGSTO-1