SPECIAL COMMISSIONER AND COMMISSIONER OF COMMERCIAL TAXES CHENNAI Vs. N SIVASAMY COMMERCIAL TAX OFFICER CHANNAI

JUDGEMENT

(1.) AGGRIEVED by the common order of the tamil Nadu Administrative Tribunal, Chennai dated August 10, 2001, made in O. A. Nos. 6277 and 6284 of 1997, Commercial Tax department and the Government have filed the above writ petitions.

(2.) ONE N. Sivasamy, applicant before the tribunal and first respondent herein filed o. A. No. 6277 of 1997 before the Tamil Nadu administrative Tribunal for quashing the order of suspension made in G. O. (D) No. 319. Commercial Taxes and Religious Endowments department, dated July 29, 1997 and the connected order in G. O (D) No. 320 of the same department dated July 29, 1997 as well as for direction to the department to treat the applicant as having retired from service on July 31, 1997 with all service benefits. In O. A. No. 6284 of 1997, the very same applicant sought for quashing the charge memo dated July 15, 1997 served on him on July 23, 1997. For convenience, we shall refer the charges as arrayed before the Tribunal.

(3.) THE case of the applicant is that he was serving as Commercial Tax Officer in the year 1992. He was to retire on July 31, 1997. Just 15 days prior to the date of his retirement, a charge memo dated July 15, 1997 was served on him on July 23, 1997. The charge is that during the period from March 2, 1994 to June 2, 1995, there were some defects in the exercise of his quasi-judicial power as assessing authority. On July 31, 1997, he was served with an order of suspension and on the same day, he was served with another order retaining him in service. Questioning the suspension order as well as charge memo, the applicant has filed the above said applications.