C S KESAVAN Vs. STATE OF KERALA

JUDGEMENT

(1.) Petitioner while working as Member (Departmental), Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Ernakulam, retired from service on 31-10-1983 on superannuation. On retirement the pensionary benefits and gratuity that were legitimately due to him were not paid without undue delay. A provisional pension at the rate of Rs. 588/- per month was sanctioned as per order dated 10-5-1984. Full pension at the rate of Rs. 807/- was sanctioned as per Ext. P7 order dated 19-7-1984. After deducting a sum of Rs. 798.53 from out of the D.C.R.G., the balance amounting to Rs. 28,076.47 was also sanctioned to the petitioner by Ext. P7. The petitioner now claims interest at 12 per cent per annum on the various amounts on account of the delayed payment in the following terms:

(2.) A detailed counter affidavit has been filed on behalf of the Secretary, Board of Revenue (Taxes), 2nd respondent. A Superintendent of the Board of Revenue has sworn to the counter affidavit. The contention raised therein are that on account of the pendency of disciplinary proceedings against the petitioner the Government sanctioned 2/3rd of the pension as provisional pension, that the Government sanctioned final pension and D.C.R G. and the claims were authorised on 13-8-1984 after withholding liability of Rs. 798.53 fixed by the Government and Rs.89/- as per the records, that the provisional pension under R.3A, Part III, K.S.R. alone could be sanctioned on account of the disciplinary proceedings pending against the petitioner, that the disciplinary proceedings could be finalised only after observing the procedural formalities as per the Statutes, that there had been no wilful delay and that the Board of Revenue had no intention to delay the payment of the petitioner's retirement rights. On these basis it is contended that the petitioner is not entitled to any of the reliefs asked for.

(3.) Ext. P2 is a communication addressed to the petitioner from the Board of Revenue. It is stated therein that disciplinary action is pending before the Government against the petitioner in connection with the irregular orders passed by him in the Revision Case relating to Sri N S.K.K. Palanichamy, Cardamom Planter. In that proceeding the loss to revenue has been assessed at Rs. 798.53. The petitioner was accordingly informed that in case be was agreeable to remit the said amount or to adjust the same from D.C.R.O. the matter can be referred to Government and disciplinary action finalised so as to settle the pensionary claims. On receipt of this communication the petitioner sent Ext. P3 letter agreeing to have the said amount adjusted from out of the D. C. R G. "under protest and pain of insult". Subsequently, the petitioner was served with Ext. P5 communication dated 10-10-1984 from the Government informing him that no disciplinary proceeding was initiated against him and that the recovery of loss to Government was ordered under the provisions of Part III K. S. R.