9911796707
TMI Blog2020 (6) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... by the first respondent and to quash the same and further directing the respondents to disburse the entire retirement benefits within the time stipulated by this Court. 2. The case of the petitioner is that he joined as Junior Assistant on 24.10.1969 and while he was serving as Deputy Commercial Tax Officer, a charge-memo dated 30.03.2004 has been served on him on the date of his superannuation viz., 31.03.2004, containing five charges and he was suspended on the ground that the charges are pending against him. 3. The Assistant Commissioner (Commercial Taxes), Tuticorin was appointed as an Enquiry Officer and the petitioner appeared before him for enquiry and he placed his submissions as to the charges levelled against him. On 12.07.2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case pending, for which, the first respondent vide letter dated 27.01.2011 informed that the Government had called for the view of the Tamil Nadu Public Service Commission under Regulation 18(1)(c) of the Tamil Nadu Public Service Commission Regulation 1954 and the same is still awaited. Since the respondent had not chosen to pass any final order, the petitioner filed a Writ Petition in W.P(MD)No.4808 of 2011 challenging the charge memo dated 30.03.2004 and this Court, by order dated 26.04.2011 directed the respondents to pass final orders within a period of two months. The first respondent passed the impugned order herein dated 23.01.2012 imposing recovery of a sum of Rs. 1,58,941/- from the Death-cum-Retirement Gratuity of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iry Officer. That apart, the learned counsel also contended that despite the petitioner had sent his representation as early as on 24.10.2005 to the first respondent, the first respondent has not given any finality in this case, which forced the petitioner to file W.P(MD)No.4808 of 2011 which was disposed of as early as on 26.04.2011 with a direction to pass final orders within a period of two months. Though the Court has given a specific direction, the impugned order came to be passed only on 23.01.2012 belatedly by the first respondent. 7. The learned Special Government Pleader, who had filed the additional counter-affidavit on behalf of the respondents 1 and 2, would contend that the Enquiry Officer has clearly stated that the dealers T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al of the records, it is clear that charge Nos.3 to 5 seems to be in grave magnitude and the enquiry officer has held against the petitioner as the same were proved. As far as charge No.3 is concerned, the petitioner seems to have finalized the Assessment of Tvl. Uco Agency as '0' case on 05.03.2003 after obtaining a letter from the dealer to the effect that there has been no purchase or sales during the year 2000-01, without verifying, whether corresponding taxable sales / transit sales have been effected by Tvl. Uco Agency and also not kept the Form VIII extract containing the details of Form 'C' issued by the dealer in the Tamil Nadu General Sales Tax Assessment file, whereas, during the enquiry it was found that Tvl. Uco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g sales / transit sales was only to aid and help the particular agency which is not warranted from the petitioner, who was working as a Commercial Tax Officer. 12. Our Country is run only by the tax paid by the assesses made by the individual or from the companies. The duty is cast upon the tax officers, who execute their duties diligently, however, the petitioner's attitude, while he was serving as a Commercial Tax Officer, is not acceptable. Likewise, charge Nos.4 and 5 are also serious as charge No.3 when the petitioner while finalizing the assessment of the particular agency failed to mention in the assessment order how the purchase worth of Rs. 1,50,06,565/- made by issuing Form 'C' have been sold by the particular agency. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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