(1.) This appeal was filed by Mrs Urmila Kapoor. She died about two yeas ago whereupon the office sent a notice to the sole appellant to make alternativearrangements. The Office Report says that the acknowledgement card duly signed in token of the receipt of the notice has been received from the sole appellant but he has not entered appearance. The Office Report is dated 11/1/1994. The record shows that the notice was sent on 11/9/1993. Since no one appears for the appellant, we have perused the record with the help of the learned counsel for the respondents.
(2.) The appellant was an Income Tax Officer. Five charges were framed against him. In June 1977, the inquiry was held. At the conclusion of the inquiry, a notice was served upon him proposing to remove him from service. At that stage, he filed a writ petition in the J and K High court which allowed the same and quashed the inquiry proceedings. A de novo inquiry was ordered. Accordingly, fresh charges, now six in number were framed and a fresh inquiry held. The respondent participated in the inquiry. On the basis of the inquiry report, the competent authority imposed the penalty of reduction to the next lower grade of Rs. 650-1200, for a period of five years with the stipulation that upon restoration the period of reduction would affect his seniority. The date of order of penalty is 12/7/1984.
(3.) Questioning the aforesaid order of penalty, the appellant filed a suit in the court of Senior Sub-Judge, Amritsar wherein he sought a declaration that the said order is invalid and for other reliefs. The learned Senior Sub-Judge decreed the suit whereupon the Union of India carried the matter in appeal to the appellate court,