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2017 (1) TMI 867 - HC - VAT and Sales TaxPunishment of stoppage of increment - it was alleged on petitioner that while he was serving as DCTO at Kottakuppam check-post has accepted the transit passes surrendered by the persons in-charge of vehicles related to movement of oil to Puducherry State without actual movement of vehicle with goods and the said act has been done with the connivance of dealers and thereby caused revenue loss to the Government - there was a collusion between the findings of Enquiry Officer and Disciplinary Authority/respondent. Held that: - though the Disciplinary Authority has recorded the finding that the officials have colluded with the tax evaders, the details of the tax evaders and the action taken against him have not been disclosed. In the considered opinion of the Court, the findings recorded by the Disciplinary Authority in the impugned orders are based upon no evidence and as such, the impugned orders warrants interference. In Lav Nigam v. Chairman & MD, ITI Ltd. and another [2006 (4) TMI 538 - SUPREME COURT], it has been held that in case the Disciplinary Authority differs with the view taken by the Inquiry Officer, he is bound to give a notice setting out his tentative conclusions to the delinquent and only after hearing the delinquent, the Disciplinary Authority shall arrive at a final finding of guilt and thereafter, the employee/delinquent would again have to be served with a notice relating to the punishment proposed - Admittedly, the said procedure has been given a complete go-by by the respondent/Disciplinary Authority. Petition allowed - decided in favor of petitioner.
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