“10. After perusal of the records and submissions made on behalf of both the parties it reveals that vide Official Memorandum dated 30.08.2024 as per Annexure-A1, the applicant was posted as Inspector of Excise, Range No.25, Ashoknagar, BUD 04. Accordingly, he reported to duty at the transferred place on 31.08.2024, which could be seen from Annexure-A3. Vide impugned order dated 24.10.2024 the 3rd respondent has been transferred to the place of the applicant and the applicant has been transferred to the place of the 3rd respondent vice-versa, which could be seen from Annexure-A8. In Anneuxre-A8 reference has been made to the earlier transfer order dated 30.08.2024, which has been produced by the learned Senior Counsel for the applicant along with a Memo, wherein, it is made clear that the earlier transfer order dated 30.08.2024 has been modified and modified transfer order has been issued as per Annexure-A8, which could be seen from Annexure-A11 . The facts make it clear that the applicant has been transferred to the present place about two months back when he took charge on 31.08.2024 by virtue of transfer order dated 30.08.2024. The implemented order has been modified by way of AnnexuresA8 and A9 order dated 24.10.2024 which is impermissible in view of decision of this Tribunal in the case of Mahale D.B. V/s DDPI and Others reported in 1989 KSLJ 1095 and in the case of Sri Sahan Kumar T.M. Vs. State of Karnataka and others in A.No.3489/2024 c/w 3668/2024, wherein, it was held that once transfer order is implemented, it is impermissible to modify without there being any reasons. On perusal of the impugned order, it reveals that the impugned order is
