9911796707
TMI Blog2013 (6) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Statement of Imputation, we concur with the view taken by the Tribunal that it is a case of gross negligence. We highlight. It is not a case where the stand of the department is that after considering the relevant material a wrong assessment was made. Though the counsel (of the petitioner) did not expressly concede, but tacitly admitted that the petitioner gullibly accepted what fell from the mouth of the owner of the goods. - petition dismissed. - WP(C)No.4171/2012 - - - Dated:- 31-5-2013 - Pradeep Nandrajog And V. Kameswar Rao,JJ. For the Petitioner : Mr. Rana Parveen Siddiqui, Mr. Javed Ahmed and Mr. Eram Khan For the Respondent : Mr. B. V. Niren, Mr. Prasouk Jain, Mr. Anas Tanwir, Mr. Rajiv Nanda, Mr. V. K. Tandon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty levied was only Rs. 30,000/-, revenue loss amounting to Rs. 1,33,128/- was occasioned. 2. The stand of the petitioner was that 2.5 times of the tax was the maximum penalty which could be levied and thus a wrong discharge of his quasi judicial functions could not be made the subject matter of a domestic inquiry. As regards the tax levied, he stated that since the dealer told him that the end use of the wax was manufacturing candles, he levied the correct tax. 3. To understand the exact contours of the charge, it would be useful to note the statement of imputation of misconduct, which reads as under:- The Enforcement Branch of Sales Tax Department, Govt. of NCT of Delhi impounded a truck No.DL-1G-9270 on 24.7.2002 from outside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been Rs. 1,63,128/-. A loss of revenue amounting to Rs. 1,33,128/- has occurred to the government by gross negligence to Shri Bharti which is attributed to his malafide intention. Thus, Shri H.K.Bharti has shown negligence on his part and dereliction to duty in passing the above release order. He failed to maintain absolute integrity and thereby acted in a manner which is unbecoming of a government servant and his conduct was in violation of provisions of Rule 3 of the CCS (Conduct) Rules, 1964. 4. Considering the evidence led at the inquiry and taking note of the defence of the petitioner, the Inquiry Officer indicted the petitioner and the reasoning of the learned Inquiry Officer reads as under:- a) The C.O. issued notice to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments recorded as well as the Release Order issued by him are neither explanatory nor speaking‟ in their content. 5. Supplying the report of the Inquiry Officer to the petitioner and considering his response, vide order dated September 23, 2008 penalty of reducing petitioner by one stage in the time scale of pay for a period of two years with cumulative effect was imposed against which appeal preferred to the Appellate Authority was rejected vide order dated September 21, 2010. Petitioner s challenge before the Central Administrative Tribunal vide OA No.3738/2011 has failed when said Original Application was dismissed on March 07, 2012. 6. The fulcrum of the argument of the petitioner before the Tribunal, which was repeated be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owner of the goods was Sunrise International Jaipur. It was thus a case of an Intra-State sale. Without obtaining proof that the wax was ultimately to be used for manufacturing candles, the petitioner passed an order, result whereof was loss of revenue to the Government. As we read the evidence in light of the charge and the Statement of Imputation, we concur with the view taken by the Tribunal that it is a case of gross negligence. We highlight. It is not a case where the stand of the department is that after considering the relevant material a wrong assessment was made. 12. We repeatedly asked learned counsel for the petitioner during arguments as to on what basis petitioner assumed that the wax was intended to be used to manufacture c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
