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Md. Gayasuddin, son of late Md. Sharfuddin Ansari Versus The State of Jharkhand And Others

Restoration of the petitioner to his original position with all consequential benefits - punishment of reduction to a lower rank - disposal of cases at the instance of the petitioner during the pendency of the revisions before the Commissioner, Commercial Taxes Department, Jharkhand, Ranchi - failure to file reply to SCN - loss caused to the State Exchequer due to misconduct on part of the petitioner - Held that: - the petitioner in pursuance to the direction of the Joint Commissioner, Commercia .....

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the learned Commissioner, Commercial Taxes, Government of Jharkhand, Ranchi, no alleged financial loss has been caused to the Government and, therefore from the very initiation of charge till its culmination, the petitioner has become scapegoat and victim of the circumstances. - The charge alleged against the petitioner has not been discussed nor the charge of ante dating have been proved so as to fasten guilt on the petitioner as evident from the inquiry report. Therefore, the inquiry repo .....

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Shivani Verma, J.C to A.A.G JUDGMENT Per Pramath Patnaik, J. In the aforesaid writ application, the petitioner has inter-alia prayed for quashing of the order dated 11.02.2014 issued by the respondent no.3 pertaining to order of punishment of reduction to a lower rank and for issuance of direction to restore the petitioner to his original position with all consequential benefits. 2. The facts as disclosed in the writ application, in a nutshell is that the petitioner was initially appointed by t .....

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issioner (Administration), Commercial Taxes Department, Dhanbad Division, Dhanbad whereby explanation has been sough for as to why the cases have been disposed of at the instance of the petitioner during the pendency of the revisions before the Commissioner, Commercial Taxes Department, Jharkhand, Ranchi and subsequently, charge sheet was also served on 20.02.2013 as per Annexure-2 and 2/1 series to the writ application. Due to depression and mental agony, the petitioner could not file any reply .....

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in this writ application. It has been submitted in the writ application that vide oder dated 26.06.2009, the Joint Commissioner, Commercial Taxes Department (Appeal) Dhanbad, Division, Dhanbad has been pleased to dispose of the Appeal by setting aside the order of lower court and directing the present petitioner-Assistant Commissioner, Commercial Taxes Department to dispose of the Appeal as contained in Annexure-7 to the writ application. In pursuance to the direction of the Joint Commissioner, .....

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red but the petitioner heard and disposed of the appeals on 07.07.2010 and no information whatsoever was furnished before the petitioner with regard to filing of the revision against the appellate order. It has further been submitted that the revision has also been disposed of by the Commissioner, Commercial Taxes Department, Government of Jharkhand, Ranchi and no financial loss has been caused to the Government. 3. Per-contra, a counter-affidavit has been filed on behalf of the respondent nos. .....

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ons. Due to misconduct on part of the petitioner loss to the tune of ₹ 96,02,119.83/- has been caused to the State Exchequer. The same has been established upon a full fledged departmental enquiry and the guilt of the petitioner has been established after a full fledged departmental proceeding which has been conducted totally in accordance with law. As such, the present writ application is liable to be dismissed. 4. Supplementary Counter Affidavit has been filed by the respondents to meet .....

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or disposal of appeals preferred under Rule 57(5) of the Civil Services (Classification, Control & Appeal) Rules as evident from Annexure-A to the supplementary counter-affidavit. (B) On the point of ante dated order passed by the petitioner - The respondents have submitted that the petitioner has passed orders by ante dating the same. In the matter of M/s Gopal Coke Industries suo moto revision was filed on 08.07.2010 whereas just one day prior to that i.e. on 07.07.2010 the reassessment or .....

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er passed by the appellate authority- A query to this effect was made from the Office of the DCCT, Dhanbad Circle, Dhanbad vide letter dated 09.02.2016. However, the DCCT, Dhanbad Circle, Dhanbad has informed the head quarters vide its letter dated 10.02.2016 that no such order is available in the office as evident from Annexure-C to the supplementary counter-affidavit. (D) On the point as to whether an official discharging official duty can be made liable for any act done in discharge quasi-jud .....

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of the judgment of Duli Chand's case deals with the correct proposition of law. (E) On the point that the loss caused to State Exchequer is real loss or hypothetical loss- The respondents submitted that the petitioner passed reassessment orders in favour of the dealers pursuant to the order of remand. The result of the reassessment order was that the tax liability of the dealers were reduced drastically. As such the dealers were benefitted and the revenue suffered loss of tax as compared to .....

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e of High Court of Gujarat Vs. Hitendra Vrajlal Ashara & Another, reported in (2014) 15 SCC 614, it has been held that it is a well-accepted principle of law that the High Court while exercising powers under Articles 226 and 227 of the Constitution of India does not act as an appellate court and its jurisdiction circumscribed and confined to correct an error of law or procedural error, if any, resulting in manifest miscarriage of justice or violation to the principles of natural justice and .....

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ounsel further submits that the petitioner in pursuance to the direction of the Joint Commissioner, Commercial Taxes Department passed in appeals, the petitioner heard and disposed of the appeal vide order dated 07.07.2010 which has been remanded to him and the said appeals were disposed of by the petitioner in consonance with the provision as contained in Commercial Taxes Department statute. Therefore, there was no absolute latches on the part of the petitioner in disposing of the appeals. More .....

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sed to the Government. Therefore, the impugned order of punishment of the reduction dated 11.02.2014 to a lower rank being not sustainable, is liable to be set aside. 6. As against this learned senior counsel for the petitioner, Ms. Shivani Verma, J.C to A.A.G, learned counsel for the respondents has assiduously submitted that the charges against the petitioner are grave and during the inquiry, complicity of the petitioner is that he was hand in glove with different industries has surfaced and, .....

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deration to the revilized submissions and on perusal of the records, I am of the considered view that the petitioner has been able to make out a case for interference, due to the following facts and reasons:- (i) While continuing as Assistant Commissioner, Commercial Taxes Department, the charges were framed against the petitioner alleging that the petitioner has extended benefit to the assessees and Government was put to a loss for which the petitioner is prima facie responsible. He has not dis .....

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