KRISHNA CHANDRA TANDON Vs. UNION OF INDIA

JUDGEMENT

(1.) This is an appeal by certificate from the judgment and decree of the Allahabad High Court dated 30-7-1969 reversing the decree of the learned Additional Civil Judge, Lucknow dated 1-1-1964 in Regular Suit No. 36 of 1958. The appellant was the plaintiff in the suit.

(2.) The appellant joined service as a Junior Clerk in the Income-tax Department in 1925. He was promoted as an officiating Inspector in 1943 and as Income-tax Officer in 1946. Between 25th June, 1949 and 16th October, 1950, he was posted at Agra as Income-tax Officer, Ward B. Thereafter, he was transferred to Kanpur. Since Complaints had been received with regard to his work at Agra, Shri R. N. Srivastava, Inspecting Assistant Commissioner of Income-tax ,made some preliminary enquiries and reported the matter to the Commissioner of Income-tax. On the basis of the report, the Commissioner of Income-tax issued a memo dated 8th March, 1952 to the appellant and this memo is described in these proceedings as the first charge sheet. It contained 4 charges - (1) that the appellant did not properly handle seven stated cases which resulted in loss of revenue. The names of seven business firms were given in that connection; (2) that the appellant disposed of assessments in the case of six firms hurriedly and leniently on the eye of his departure and after the receipt of his transfer order from Agra which also resulted in loss of revenue. Six names of the assessee firms were also given; (3) that he tampered with the records in two cases, the names of the two assessees were given; (4) that he disregarded the order of the Commissioner in the case of two named assessees although he was required by the commissiones to make an enquiry on the complaint filed by one C. K. Telang. Detailed particulars on the basis of which the charges had been made were given in Annexure 'A' attached to the Charge-Sheet. The nature and extent of the delinquency on the part of the appellant were highlighted in these particulars. The appellant was required to show-cause in writing within 15 days why he should not be suitably dealt with and was also required to state whether he would like to produce any evidence in his support or would like to be personally heard.

(3.) On 17-4-1952 another memo was issued by the Commissioner of Income-tax and this was described as a Supplementary Charge-Sheet to the previous memo dated 8-3-1952. It was stated therein that in addition to the charges already framed against the appellant and communicated to him by the Office Memo dated 8-3-1952 he was further charged that he had abnormally delayed his report in two cases. The description of the two cases was then given. The appellant was also required to show cause in writing why he should not be suitably dealt with. This second memo is not of much importance because the charges therein have not figured in appeal.