GOVARDHANMAL MADANMAL SINGHVI Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS petition impugns an order dated 29th June, 1980 of dismissal from service. The petitioner was absorbed as an income tax Officer, Class II in the service of the Union of India, the 1st respondent. In April 1961 he was promoted to Class 1. In May 1972 he was promoted to the post of Assistant Commissioner of income tax.

(2.) ON 6th May, 1975 a raid was made at the residence of the petitioner by the C.B.I. A search was conducted and several account books, bank pass books and the key of the safe deposit locker standing in the name of the petitioner and his wife in premises of the United Bank of India, Peddar Road Branch Bombay were seized. ON 14th May, 1975 the safe deposit locker was opened and the amount of Rs. 1,14,690/- lying therein was seized by the C.B.I. ON 16th June, 1975 the petitioner wrote to the Commissioner of Income Tax, Bombay, informing him of the raid and the seizure and gave details of the ownership of the amount found therein. ON 2nd July, 1976 the petitioner was suspended.

(3.) ON 21st April, 1979 a memorandum was issued by the President, superseding both earlier memoranda proposing to hold an enquiry against the petitioner on the charge of being in possession of assets disproportionate to his income to the extent of Rs. 1,44,165.59 and of being involved in the transfer of the ownership of a scooter without the previous permission of the Commissioner of Income Tax. Thereto appended were a statement of allegations, a list of documents upon which it was proposed to rely and the list of witnesses who would be examined at the proposed enquiry. ON 30th April, 1979 the petitioner wrote a letter requesting that his earlier letters of 28th February, 1979 and 10th April, 1979 should be treated as a reply to the latest memorandum. ON 23/24th May, 1979 he gave a further explanation to the charges levelled against him.