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TMI Blog1974 (4) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... scribed in these proceedings as the first charge sheet. It contained 4 charges- (l) that the appellant did not properly handle seven stated cases which resulted in loss of revenue. The names of seven business firms were given in that connection; (2) that the appellant disposed of assessments in the case of six firms hurriedly and leniently on the eve of his departure and after the receipt of his transfer orders from Agra which also resulted in loss of revenue. Six names of the assessee firms were also given; (3) that he tampered with the records in two cases, the names of the two assessees were given; (4) that he disregarded the orders of the Commissioner in the case of two named assessees although he was required by the Commissioner to make an enquiry on the complaint filed by one C. K. Telang. Detailed particulars on the basis of which the charges had been made were given in Annexure 'A' attached to the Charge-Sheet. The nature and extent of the delinquency on the part of the appellant were highlighted in these particulars. The appellant was required to show-cause in writing within 15 days why he should not be suitably dealt with and was also required to state whether he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -assessments resulting in loss to revenue with a view to make illegal gains for himself in the case of assessment of nine firms and (b)that he manipulated and tampered with Government records or made false statements in the cases of five assessees who were also named. The 14 assessees named under the third charge are mostly the assessees mentioned in the First Charge-Sheet. In the First Charge-Sheet the principal charge was that he had made under-assessments and caused loss of revenue. In the third Charge-Sheet the charge is more aggravated, because it is stated that the under-assessment was deliberate and dishonest with a view to make illegal gain for himself. This Charge-Sheet also had an Annexure in which particulars in great detail were given with regard to the dishonest manner in which the assessments had been made by the appellant in the case of the firms mentioned in the First Charge-Sheet. 7. The three Charge-Sheets referred to above were attached to the plaint as Schedules II, III and IV. The appellant, as required under the third Charge-Sheet, submitted his explanation thereto on 27-4-1954. 8. The enquiry was principally based on the assessment records made by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Be considered some of them cursorily. On some others he did not record any findings at. all. He was generally of the view that there was no material before the Enquiry Officer on the basis of which the plaintiff could be found guilty of the. various charges leveled against him. It also appears that the learned Judge was of the view that the enquiry was vitiated as no reasonable opportunity was given to the appellant to defend himself. Accordingly, the Trial Court decreed the suit. Aggrieved by that order, the Union of India went in appeal before the High Court. The matter came for hearing before a Division Bench consisting of Laxmi Prasad and G.S. Lal, JJ. The principal judgment was delivered by Lal, J. Laxmi Prasad, J. agreed with most of the findings - with which we are now concerned, - recorded by Lal, J. The learned Judges held that the appellant had been dismissed from service after holding the necessary enquiry and after affording reasonable opportunity to defend. The appellant had alleged in his plaint 17 grounds challenging the order passed against him. The Trial Court had raised 11 issues. After correlating those grounds with the several issues the High Court dealt with ea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hile the lesser punishments did not require any such formal enquiry. Mr. Hardy's case seems is that in this case there was really no formal enquiry on regular charges and hence a major punishment was out of the question. Hence, the appellant not having known at the commencement of the enquiry that a major punishment would be inflicted on him had been prejudiced in his defence and therefore, on that ground the appellant was entitled to claim that the final order of dismissal passed against him was bad and was not in accordance with law, We do not think there is any substance in this submission. The appellant was under no misapprehension as to the nature of the enquiry started against him. It is true that the first Charge-Sheet was described as a Memo but the Memo showed that it was a Memo issued in connection with disciplinary action against him. Four changes were formally framed and the Annexure gave detailed particulars in support of the charges. In para 2 of this Memo the appellant was required to show cause in writing as to why he should not be suitably dealt with. Para 3 asked him to say whether he would like to produce any evidence in support or would like to be personally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly dealt with if Pound guilty. 16. Mr. Hardy next contended that the appellant; had really no reasonable opportunity to defend himself and in this connection he invited our attention to some of the points connected with the enquiry with which we have now to deal. It was first contended that inspection of relevant records and copies of documents were not, granted to him. The High Court has dealt with this matter and found that there was no substance in the complaint. All that Mr. Hardy was able to point out to us was that the reports received by the Commissioner of Income-tax from his departmental subordinates before the Charge-Sheet was served on the appellant had. not been made available to the appellant. It appears that on complaints being received about his work the Commissioner of Income-tax had asked the Inspecting Assistant Commissioner Shri R.N. Srivastava to make a report. He made a report. 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. It is very necessary for an authority which orders an enquiry to be satisfied that there are prima facie grounds fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unity to defend himself. 18. It was next argued that in this case there was really no personal hearing, that is to say, according to Mr. Hardy, the enquiry was not conducted in the manner in which departmental enquiries are usually conducted. What he means is that the enquiry did not take the shape of a trial as in a court of law where oral evidence is led and witnesses are offered for cross-examination. The enquiry consisted chiefly of eliciting replies to questions put by the Enquiry Officer on the basis of the assessment records and this, according to Mr. Hardy, did not amount to a proper enquiry. There is, however, no set form for disciplinary enquiries. It is true that in some cases oral evidence may have to be led when witnesses are called to give evidence and are offered for cross-examination. But in other cases that may not be the appropriate mode of enquiry. For example, in the present case, the appellant was charged on the basis of his assessment orders. The various flaws in the assessment were pointed out to him. His answers were recorded. Opportunities were given to him to explain the circumstances disclosed by the evidence culled from the assessment orders themselve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... planation. The Commissioner considered the evidence against the appellant and his explanation some of which he accepted and some others he did not, and finally came to the conclusion that a majority of the charges had been established. 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 when he issued the show-cause notice on 5-5-1955. 21. Complaint was made before us that the appellant was not informed as to what was the punishment recommended by the Enquiry Officer. This, however, assumes that the Enquiry Officer had made recommendation with regard to the punishment. There is no evidence that he did. In fact a copy of the Enquiry Officer's report had been sent to the appellant and it does not disclose that there was any such recommendation with regard to punishment. It is argued that since the Enquiry Officer had been asked to submit a report containing his findings and recommendations, there must have been some recommendation as to punishment. The question was not raised in the pleadings and learned Counsel appearing for the Union of Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the time allowed and (2) that the appellant had failed to add as profits cash deposits amounting to about ₹ 2/-lakhs, both the Commissioner of Income-tax and the Enquiry Officer were at one. 23. Finally, it, was contended that the enquiry was oppressive because instead of a regular enquiry on charges once framed, charge-sheets were filed as the enquiry went along. The complaint is that there were three charge-sheets filed against the appellant on three different dates, two in 1952 and one in 1953. In fact the third charge-sheet was issued when the Enquiry Officer had already undertaken the enquiry under the first two charge-sheets. It was contended that by adding charges as the enquiry proceeded, the enquiry was rendered oppressive, and this amounted to deprivation of reasonable opportunity. We do not find any substance in this contention also. The first charge-sheet was issued to the appellant on 8-3-1952 and the second about 5 weeks later i.e. in April, 1952. The appellant filed his explanations to each charge-sheet and only on finding them to be unsatisfactory, the Commissioner appointed the Enquiry Officer in 1953 - actually on 6-7-1953. The Enquiry Officer ente ..... X X X X Extracts X X X X X X X X Extracts X X X X
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