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Issues: Whether the writ appeals deserve interference with the impugned judgment which followed the Division Bench decision in Sunil Kumar K.V. (W.A. No.938 of 2024) on identical contentions.
Analysis: The impugned judgment applied the earlier Division Bench decision in Sunil Kumar K.V. where identical contentions were considered and negatived. The present appeals raise the same substantive question already decided by that Division Bench authority; no additional legal or factual basis for departing from that decision is shown.
Conclusion: Appeals dismissed; decision is against the appellant and in favour of the Revenue.