Full Judgment Text
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PETITIONER:
GOVERNMENT OF TAMIL NADU
Vs.
RESPONDENT:
K.N.RAMAMURTHY
DATE OF JUDGMENT: 13/08/1997
BENCH:
K. VENKATASWAMI, V.N. KHARE
ACT:
HEADNOTE:
JUDGMENT:
THE 13TH DAY OF AUGUST, 1997
Present:
Hon’ble Mr.Justice K.Venkataswami
Hon’ble Mr.Justice V.N.Khare
S.Aravindha and V.Krishnamurthy, Advs. for teh appellant
J U D G M E N T
The following Judgment of the Court was delivered:
J U D G M E N T
K. VENKATASWAMI
The respondent herein was working as a Deputy
Commercial Tax officer, Cuddalore (Town) at the relevant
time. Under Rule 17(b) of Tamil Nadu Vicil Services
(Classification, Control & Appeals) Rules, the following
charges were framed against the respondent:
(i) That he failed to analyse the
facts involved in each and every
case referred to above:
(ii) that he failed to check the
accounts deeply and thoroughly
while making final assessment:
(iii) that he failed to subject the
above turnover to tax originally;
and
(iv) That he failed tosafeguard the
Government revenue to a juge extent
of Rs. 44,850/-
After a due and proper enquiry, it was found that the
charges weere proved. Accordingly, a punishment of stoppage
of increment for three years with cumulative effect was
impsed.
The respondent challenged the above-said punishment by
filing O.A. No. 1400/90 before the Tamil Nadu Administrative
Tribunal. This Tribunal vide its order dated April 9, 1992,
set aside the said punishment holding as follows:-
"As laid down in the decision of
the Madras High Court, the
hierarchy of authorities is
constituted for correction if the
original order of assessment is
wrong even if palpably wrong, it
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cannot be subjected to disciplinary
proceedings since while passing
such orders, he exercises the quasi
judicial functions conterred on him
under the General Sals Tax Act. In
the light of the principles laid
down in the above decision, the
disciplinary proceedings initiated
against the applicant heein is not
warranted and also the
consequential punishment imposed on
his is liable to be set aside.
Accordingly, this application is
allowed.
Aggreived by the above decision of the Tribunal, the
present appeal by special leave has been preferred by the
ppellant.
Though notice of lodgement of the petition of appeal
was served on the respondent, he has not chosen to entr
appearance and contest the matter.
The learned counsel for the appellant submitted that
the view of the Tribunal for setting aside the punisment
cannot be sustained n the light of a number of judgments of
this Court,holding a contrary view. He brought to our
notice, the following judgments :-
Union of India Vs. A.N. Saxena (1992 (3) SCC 124):
Union of India vs. Dhawan (1993 (2) SCC 56) and Union of
India vs. Upendra Singh (1994 (3) SCC 357).
In the case on hand, the finding accepted by the
disciplinary authority was to the effect that by the act of
negligence in making the assessment, the delinquent caused
loss to the Government exchequer to the extent of 44,850/-.
This finding of the isciplinary authority is not open to
challenge on the facts of the case. This Court in Upendra
Singh’s case (supra) has rule that the Tribunal has no
jurisdiction to go into the correctness or truth of the
charges and the Tribunal cannot take over the functions of
the disciplinary authority. This Court in the said case
furthe observed that the function of the Court/Tribunal is
one of judicial review, the parameters of which are
repeatedly laid down by this Court. This Court further held
that in case of charge framed in a disciplinary enquiry, the
Tribunal or the Court can interfere only if on the charge
(read with imputation or particulars of the charges. If
any) no misconduct or other irregularity alleged can be said
to have been made out or the charges framed are contrary to
any law.
In K.K. Dhawan’s case, this Court held as fllows:-
"28. Certainly, therefore, the
officer who exercises judcial or
quasi-judicial powers acts
negligently or recklessly or in
order to confer undue lavour on a
person is not acting as a udge.
Accordingly, the contention of the
respondent has to be rejected. It
is important to bear in mind that
in the present case, we are not
concerned with the correctness or
legality of the decision of the
respondent but the conduct of the
respondent in discharge of his
duties as an officer. The legality
of the orders with reference to the
nine assessments may be questioned
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in appeal or revision under the
Act. But we have no doubt in our
mind that the Government is not
precluded from taking the
disciplinary action for violation
of the Conduct Rules. Thus, we
conclude that the disciplinary
action can be taken in the
following cases :
(i) Where the officer had acted in
a manner as would reflect on his
reputation for integrity or good
faith or devotion to duty:
(ii) It there is prima facie
material to show recklessness or
miscounduct in the discharge of his
duty:
(iii) If he has acted in a manner
which is unbecoming of government
servant
(iv) If he had acted negligently or
that he omitted the prescribed
conditions which are essential for
the exercise of the statutory
owers:
(v) If he had acted in order to
unduly favour a party;
(vi) If he had been actuated by
corrupt motive, however small the
bribe may be because Lord Coke said
long ago though the bribe may be
small, yet the fault is great.
29. The instances above catalogued
are not exhaustive. However, we
may add that for a mere technical
violation or merely because the
order is wrong and the action not
falling under the above enumerated
instances, disciplinary action is
not warranted. Here, we may utter
a word of caution. Each case will
depend upon the facts and no
absolute rule can be postulated."
In the premises and in the light of the finding of the
disciplinary authority, the view taken by the Tribunal to
set aside the punishment cannot be sustained. Accordingly,
the order of the Tribunal is set aside and that of the
disciplinary authority is restored, However, there will be
no order as to costs.
IN THE MATTER OF