MAHENDRAKUMAR GULABCHAND MERCHANT Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This petition is filed by the petitioner to obtain inter alia an appropriate writ quashing the order of his removal from government service passed by the State of Gujarat on the 22nd of September 1961 and which was confirmed in appeal by the State Government on the 4th of April 1962 and for a declaration that the petitioner continues in the service of the State of Gujarat.

(2.) In the year 1950 the petitioner was selected for the post of the Superintendent Class II and by a Resolution dated 1-9-1950 of the Government of the erstwhile State of Bombay was appointed as a supernumerary Superintendent of Prohibition and Excise. His service in the said department came to an end due to retrenchment but Government decided to absorb him in the Sales-tax Department and after an interview by the Public Service Commission he was selected for the post of Sales Tax Officer (Junior) and was appointed to the said post on 10th of October 1952 as a probationer for two years. During his probationary. period he had to deal with cases of dealers for assessment to sales-tax. Two of such cases dealt with by him particularly are relevant in the matter to be considered by us. One of them was a case of Messrs. Azad Hind Tanneries (R.C. No. B.G./1803). The petitioner had first assessed this dealer for the period 1-11-1952 to 30-9-1953 and had found that Rs. 18-14-3 were due from the assessee. Then on the 23rd of June 1954 the Inspection Branch had inspection of his office and certain instructions were orally given. The petitioner reassessed the dealer. After this was done the petitioner instructed his office to send a memo to the Inspection Branch informing that the instructions were complied with.

(3.) The second case was of Messrs. Misrimal Pokhraj and Co.. (B.G.1748). This firm was assessed on 30th of April 1954 and for the period from 1-4-1951 to 30-9-1952 Rs. 44-13-9 were found due to be refunded. On reassessment however Rs. 401-13-6 were found due from the firm as tax.