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TMI Blog1986 (3) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... 1973-74, which resulted in the appellate authority setting aside the penalty, and thereby he had caused a loss of revenue of Rs. 14,970 to the State. After his representations were filed and after following due procedure, the second respondent by order dated 5th December, 1977, awarded the punishment of stoppage of increment for one year with cumulative effect. He preferred an appeal and the Government by G.O. Ms. No. 1661 C.T. and R.T. Department dated 22nd October, 1979, dismissed it, with the modification that the stoppage of increment will not affect his pension. Aggrieved as against the said order, this writ petition is preferred claiming that his quasi-judicial function cannot be the subject-matter of a disciplinary action, and when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would first submit, that it is necessary to note that in passing the order of assessment dated 31st December, 1974, he had stated "Recovery of four quarter-size note books (ABC and D) and four bundles of slips (ABC and D) revealed certain purchase and sale suppressions for the year 1973-74, relating to Hotel Vinayaka". It is because of this finding, he levied penalty at 1 1/2 times the tax due, which amounts to Rs. 14,970. He, therefore, submits that in the light of later decisions of this Court in T.C. No. 145 of 1972 and T.C. No. 1187 of 1979 (P.M. Perianna Pillai v. Commissioner, Board of Revenue (C.T.) [1980] 46 STC 94), for the purpose of sustaining the levy of penalty, it is not necessary that the officer imposing the penalty must mec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty under section 12(3) would not arise. The appellate authority relied upon Oveekee Textiles v. Deputy Commercial Tax Officer, Tiruchengode [1971] 27 STC 439 (Mad.) and Ramakutty Nadar v. State of Madras [1973] 31 STC 44 (Mad.) which were binding upon him. Even the proposition which was laid down in T.C. No. 1187 of 1979 [P.M. Perianna Pillai v. Commissioner, Board of Revenue (C.T.) [1980] 46 STC 94 (Mad.)] is not satisfied in the assessment order passed by the petitioner. He had only stated that there was suppression, but there is no discussion in the latter portion of the order, while imposing penalty. Except for one sentence which concludes by stating that penalty is being levied at 1 1/2 times, he had not given any reasons for the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to discharge functions under the Act. It is inconceivable to hold that the expression "other proceedings" could relate to any action being taken by the appointing authority against personnel who are subordinate to them in the department. The purport and intent of these sections does not take within its fold any action taken by the State, as against the personnel in the department. Hence, this point also fails. 7.. Yet another point taken by Mr. Ganapathy is that, when an assessment order is passed, it being a quasi-judicial function, no disciplinary action could be taken on the said order being set aside by an appellate authority, who could have remanded the matter for proper and fresh disposal. This is an instance in which, while imposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment servant in the discharge of his quasi-judicial functions. It was a case in which the appellant was proceeded against as he had acted in utter disregard to the provisions of the Act and the Rules. It was the manner in which he discharged his quasi-judicial functions that were brought up in the disciplinary proceedings. Hence, even though his order of sanction could be questioned in an appeal or a revision under the Act, the Government was not precluded from taking disciplinary action, if there was proof of reckless action in the discharge of his duties or that there was failure to act honestly or in good faith or that there was omission to observe the prescribed conditions which are essential in the exercise of statutory power. This dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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