(1.) THE petitioner was working as Village Administrative Officer (VAO) of Thuvariman Village, Madurai South Taluk. The petitioner worked as VAO in Thattanur, Vadivelkarai Vilacher Ananjiur etc. In Madurai North & South Taluk and Vadipatty Taluk, when 2C Trees Taxes were remitted in the Panchayat Union Office at Thirunagar upto 31.03.1997. The procedure of remittance of taxes was subsequently, changed, and in place of remittance, a Bank Account was ordered to be opened for each Panchayat with Nationalised Banks.
(2.) THE petitioner was not informed about the change of procedure, therefore, it was after enquiry, that the petitioner deposited the amount with the Bank. The amount was deposited on 09.06.1997.
(3.) THE charge memo under Rule 17(b) was issued to the petitioner on 13.07.1998. The petitioner submitted his explanation to the charge memo, by denying the allegations.