CHANDRA KANT YADAV Vs. STATE OF U P

JUDGEMENT

(1.) THE petitioner was appointed Tax Collector in Zila Panchayat on 2.9.1975, thereafter was promoted as Tax Superintendent in 1995. The service conditions of the petitioner is governed by the Zila Panchayat Employees Service Regulations, 1970. After the creation of District Sant Kabir Nagar, petitioner's services was transferred to Zila Panchayat, Sant Kabir Nagar in 1997.

(2.) FOR the year 2003 -04 and 2004 -05 the Auditor General submitted audit objection dated 1.6.2006 that the Zila Panchayat incurred loss of Rs. 8.93 lacs in the financial year 1998 -99 for reason of irregularities in assessment of tax by the then official. Pursuant to the audit report, the petitioner was placed under suspension on 20.6.2008 and a charge -sheet dated 11.2.2009 was issued to the petitioner comprising of three charges. The main charge against the petitioner was charge no. 1 and the other two charges are not relevant being trivial in nature. The arguments were advanced by the parties pertaining to charge no. 1 only.

(3.) THE allegations of charge no. 1 is that while the petitioner was working on the post of revenue inspector the Senior Deputy Auditor General, Local Bodies vide letter dated 1.6.2006 incorporated audit para for causing loss of Rs. 8.93 lacs to Zila Panchayat, thus, the petitioner was responsible for the irregularities in tax assessment, in support of the charge the copy of the audit objection communicated by letter dated 1.5.2006 was supplied.