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2020 (6) TMI 178 - HC - Indian LawsRecovery of Death-cum-Retirement Gratuity of the petitioner - HELD THAT:- The petitioner while serving as a Commercial Tax Officer has failed to verify the effect of corresponding taxable sales / transit sales of the dealers Tvl Uco Agency, merely because under Charge No.3, there was no loss for the Government, it is paramount duty of the petitioner, while he was serving as a Commercial Tax Officer, who ought to have verified by holding detailed enquiry about the turnover of a particular company, but the act of the petitioner who failed to verify such effects and corresponding 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.' 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 ₹ 1,50,06,565/- made by issuing Form 'C' have been sold by the particular agency - On perusing the impugned order passed by the first respondent, this Court does not find any reason to interfere with the order, because there is no loss, as alleged by the petitioner, to the Government. Furthermore, the petitioner who ought to have been vigilant against all agencies has derelicted himself from the duty cast upon him to aid a particular agency, escaping from making the assessment. Therefore, the order passed by the first respondent, based on the findings of the enquiry officer, cannot be interfered with. Petition dismissed.
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