2018 (1) TMI 759 - HC - VAT and Sales Tax

Direction to the respondent-authorities to take strict disciplinary/departmental action resulting into awarding major punishing against respondent No.6-Rajesh Verma, Excise and Taxation Officer-cum- Designated Officer, Jalandhar-I - it was alleged that Respondent No.6 acting with malafide intention and to cause wrongful loss to the petitioner started harassing him on the pretext that the tax leviable on the silicon is 13.75% and not as 5.5%. Held that - learned State Counsel was directed to produce the inquiry report as well as other relevant record for perusal of the court. In compliance thereto, enquiry report dated 13.8.2017 and other relevant record was produced. A perusal of the said report shows that all the charges have been proved against respondent No.6 - the writ petition is disposed of as infructuous as after the charges have been proved against respondent No.6, further disciplinary action is being taken against him in accordance with the relevant rules.

Summary

Issues:
- Petition filed under Articles 226/227 for disciplinary action against respondent No.6
- Allegations of demanding illegal gratification and harassment by respondent No.6
- Inquiry report proving charges against respondent No.6
- Disposition of the writ petition as infructuous

Issue 1: Petition for Disciplinary Action
The petitioner filed a petition seeking direction for strict disciplinary action against respondent No.6, an Excise and Taxation Officer, for intentional lapses and demanding illegal gratification. The petitioner alleged that respondent No.6 harassed him by demanding a bribe of Rs. 5 lacs during assessment proceedings, leading to threats and unprofessional behavior. The petitioner also reported tampering of documents and forged notices by respondent No.6, seeking redressal under the Right to Information Act, 2005.

Issue 2: Allegations Against Respondent No.6
Respondent No.6 was accused of harassing the petitioner by demanding bribes, pressurizing for payments, and blocking the petitioner's TIN number. The petitioner reported the misconduct to higher authorities, but no action was taken. An inquiry under the Right to Information Act revealed that respondent No.6 had been found guilty, prompting the petitioner to seek disciplinary and criminal action against him.

Issue 3: Inquiry Report and Disposition
After the submission of a demand draft by the petitioner and production of the inquiry report, it was revealed that all charges against respondent No.6 had been proved. Consequently, further disciplinary action was initiated against respondent No.6 in accordance with the relevant rules. The Court disposed of the writ petition as infructuous due to the charges being established, suggesting the petitioner seek damages and relief through the appropriate legal channels.

This judgment highlights the importance of accountability and disciplinary measures against public servants found guilty of misconduct. The legal process ensures that individuals facing harassment or demands for illegal gratification can seek redressal through the appropriate forums, emphasizing the significance of upholding the rule of law and ethical conduct in public service.