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Issues Involved:
1. Legality of the Charge-Sheets and Formal Enquiry 2. Reasonable Opportunity to Defend 3. Personal Hearing and Mode of Enquiry 4. Private Enquiries by the Enquiry Officer 5. Vagueness of the Show-Cause Notice 6. Commissioner's Findings Contrary to Enquiry Officer 7. Oppressiveness of Multiple Charge-Sheets Detailed Analysis: 1. Legality of the Charge-Sheets and Formal Enquiry The appellant argued that there were no formal charge-sheets and hence no regular enquiry. The court found no substance in this submission, stating, "The appellant was under no misapprehension as to the nature of the enquiry started against him." The court noted that the first charge-sheet, though described as a memo, clearly indicated disciplinary action. The subsequent charge-sheets explicitly referred to the first as a charge-sheet, and all contained detailed particulars. The court concluded that the appellant was aware of the nature of the disciplinary action and that the enquiry was formal. 2. Reasonable Opportunity to Defend The appellant contended that he was denied inspection of relevant records and copies of documents. The court found no substance in this complaint, noting that the appellant was not entitled to preliminary reports unless relied upon by the Enquiry Officer. The court emphasized, "It is obvious that the appellant was not entitled to a copy of the report made by Mr. Srivastava or any other officer unless the enquiry officer relied on these reports." The appellant also argued that he was denied the assistance of an advocate. The court rejected this, stating, "The appellant was not entitled under the Rules to the assistance of an advocate during the course of the enquiry." The court found that the appellant was the best person to explain his assessment orders and that the absence of a lawyer did not deprive him of a reasonable opportunity to defend himself. 3. Personal Hearing and Mode of Enquiry The appellant claimed there was no personal hearing as the enquiry did not follow the trial format. The court dismissed this, stating, "There is, however, no set form for disciplinary enquiries." The court found that the enquiry, based on eliciting replies to questions about assessment records, amounted to a personal hearing and provided a reasonable opportunity to defend. 4. Private Enquiries by the Enquiry Officer The court noted that the Enquiry Officer made private enquiries about the appellant's properties without involving him. The High Court took exception to this, and the Supreme Court agreed, stating, "It held that finding on charge No. 2 in the third charge-sheet was vitiated." However, this lapse did not significantly impact the overall findings. 5. Vagueness of the Show-Cause Notice The appellant argued that the show-cause notice was vague. The court found no substance in this argument, noting that the appellant had received the Enquiry Officer's report and had the opportunity to comment on it. The court stated, "It was not necessary for the Commissioner to make a precise summary of the evidence against the appellant and furnish him the reasons or grounds for arriving at the provisional conclusion." 6. Commissioner's Findings Contrary to Enquiry Officer The appellant contended that the Commissioner unjustifiably made a finding contrary to the Enquiry Officer regarding the assessment of a specific firm. The court noted that the Commissioner is not bound by the Enquiry Officer's findings and found no significant prejudice to the appellant. 7. Oppressiveness of Multiple Charge-Sheets The appellant argued that issuing multiple charge-sheets rendered the enquiry oppressive. The court found no substance in this contention, noting that the third charge-sheet was an aggravated form of the first and that the appellant was given enough opportunity to defend himself. The court stated, "All that we can say is that by reason of the third charge-sheet the enquiry was prolonged for sometime, but the essential facts being the same, there was no basis for complaint that the enquiry had become oppressive." Conclusion: The Supreme Court dismissed the appeal, affirming the High Court's decision that the appellant was lawfully dismissed after a proper enquiry. The court found no merit in the appellant's arguments regarding the legality of the charge-sheets, the opportunity to defend, the mode of enquiry, the private enquiries by the Enquiry Officer, the vagueness of the show-cause notice, the Commissioner's findings, and the oppressiveness of multiple charge-sheets.
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