2014 (9) TMI 909 - HC - VAT and Sales Tax

Transfer of Officer - Without actual physical movement of goods, the petitioners while working as Check Post Officers in Kottakuppam Check Post in Vellore (Enforcement) wing had accepted the transit passes surrendered by the dealer without actual physical movement of oil to Pondicherry State - Held that - Government Pleader, on instructions, submitted that as of today, the petitioners are not working in the original post and they have been relieved as early as on 11.04.2014. He would also submit that already a charge memo has been issued to the petitioners for which till date, they have not received any reply. He would further submit that the authorities would initiate necessary steps, within a time frame, provided if the petitioners after submitting their explanation, co-operate with the enquiry proceedings. - In view of the said latest development, without going into the merits of the matter and taking into account the fact that it is only a question of transfer and also considering the fact that the newly appointed officers have already taken charge in the Vellore check post and the petitioners were relieved on 11.04.2014 itself, the petitioners are directed to abide by the transfer order. - Decided against Appellant.

Summary

Issues:
Transfer of officers without jurisdiction, Allegations of connivance with dealers causing revenue loss, Safeguarding petitioners' interests during disciplinary proceedings.

Transfer Jurisdiction Issue:
The petitioners, Deputy Commercial Tax Officers, challenged their transfer from Vellore Division to Trichy Division by the Joint Commissioner, Trichy Division. The petitioners argued that only the Commissioner had the authority to transfer them, not the Joint Commissioner. The court considered this jurisdictional issue and the legality of the transfer order.

Allegations of Revenue Loss:
The respondents alleged that the petitioners, while working at a check post, colluded with dealers to fraudulently record entries in transit passes, causing a revenue loss of Rs. 55,30,353. The transfer was justified based on these allegations to prevent further losses. The court examined the seriousness of the allegations and the impact on government revenue.

Safeguarding Petitioners' Interests:
After detailed arguments, it was revealed that the petitioners had already been relieved from their positions and were facing a disciplinary charge. The court directed the petitioners to abide by the transfer order but also ensured their interests were safeguarded. The petitioners were given the opportunity to join the new post, provide explanations in the disciplinary proceedings, and cooperate with the enquiry. If found innocent, they could be reposted in the Vellore Division.

This judgment addressed the jurisdictional aspect of the transfer, the allegations of revenue loss leading to the transfer, and the procedural safeguards provided to the petitioners during the disciplinary proceedings. The court balanced the need for disciplinary action with ensuring fairness and protecting the petitioners' rights, ultimately providing a comprehensive resolution to the issues raised in the writ petitions.