JOSEPH Vs. DISTRICT COLLECTOR

JUDGEMENT

(1.) THIS writ petition comes before us on reference by a learned judge, according to whom, an important question of law of general interest is involved in it. The question is, whether the Kerala Public accountants' Act, 1963 is applicable to retired Government servants for the purpose of recovering from them losses alleged to have been caused by them while in service.

(2.) THE petitioner first joined service in the Revenue department as Village Assistant on 1-4-1119 and retired from service as Village officer on 30-9-1977. During the years 1966 to 1968 he was Village Officer in kumbalam village in Kanayannur Taluk. THEre be was entrusted with the work of procurement of paddy by levy from the cultivators in Kumbalam village. On 18-1-1978 the petitioner was served with a notice of demand by the 2nd respondent (Ext. P-1), under S. 3 (2) of the Kerala Public Accountants' Act, 1963, hereinafter referred to as the Act, making a demand for Rs. 2018. 63 towards value of paddy alleged to have been short-distributed by him during the years 1966 to 1968. He submitted Ext. P2 explanation, which was followed by ext. P3 proceedings and consequential orders of the Board of Revenue. Exts. P4 and p4 (a ). THE prayer in the petition is to quash Exts. P1, P3, P4 and P4 (a ).

(3.) IT is true that decisions have held that no disciplinary proceeding can be initiated against a Government servant if he is retired, the reason being that the relationship of master and servant is snapped on retirement and disciplinary, control of the Government can no longer continue. The limited proceedings that can be continued against a Government servant even after retirement is contained in R. 3, Part III of the Kerala service Rules. The Government servant has thus no absolute immunity after retirement even under the Kerala Service Rules. The Public Accountant's Act is however a special Act defining "public Accountant" as embracing government servants and persons employed by any authority or institution notified by Government and entrusted with money, securities, documents etc. IT is the betrayal of the "trust" and the consequential loss that give rights for initiation of the summary provisions under the Act. The cause, having commenced, continues till the loss is extinguished. The trust cannot be misused and the advantage retained under the plea that one is no longer a government servant. The quondam Government servant is answerable to the claim under the Public Accountants' Act. There is thus sufficient jurisdiction to take proceedings under the Act against the petitioner.