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2013 (8) TMI 251 - HC - Income TaxDisciplinary proceedings against the revenue officer - Quashing of charge sheet - Curtailment of procedure - Held that:- Disciplinary Authority had approved the charge-sheet on July 21, 2008, the charge-sheet was issued to respondent No.1. Regrettably the Tribunal relies upon an earlier approval of February 14, 2006 for initiation of major penalty proceedings against the respondent No.1, to set aside the same. There is no requirement in the rules that the views of the employee concerned are to be ascertained before a charge-sheet is issued. The decision of the Disciplinary Authority should be meaningful, based on relevant material on record. A view in favour/against the employee in an internal inquiry/advice by Commission would only be a necessary input for the Disciplinary Authority for forming an opinion. If the decision making process demonstrates application of mind by the Disciplinary Authority then such a decision can’t be interfered with - Following decision of Union of India vs. Upendra Singh [1994 (2) TMI 2 - SUPREME Court] - Decided in favour of Petitioner. Issue of charge sheet - Charges relating to quasi judicial function - Held that:- It is now well settled principle of law that an officer taking decision in exercise of quasi judicial function is not immune from disciplinary proceedings. However, it is only the conduct of the officer in discharge of his duties and not correctness or legality of his decision which could be the subject matter of the disciplinary proceedings - A wrong interpretation of law cannot be a ground for misconduct - it is necessary that before initiating disciplinary action, the Department must have a prima facie material to show recklessness and that the officer had acted negligently or by his order unduly favoured a party and his action was actuated by corrupt motive - Following decision of Union of India vs. K.K.Dhawan [1993 (1) TMI 255 - Supreme Court], Zunjarrao Bhikaji Nagarkar vs. U.O.I. [1999 (8) TMI 142 - SUPREME COURT OF INDIA] and UOI & Ors. vs. Arindam Lahiri [2009 (3) TMI 909 - Delhi High Court] - Decided against Petitioner.
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