SURENDRA KUMAR RAY CHOUDHURY Vs. COLLECTOR OF CALCUTTA

JUDGEMENT

(1.) In the year 1939 the Petitioner was appointed as Treasurer of the Calcutta Collectorate. On Sept. 8, 1939, the Petitioner, his father, Sashi Bhusan Ray Choudhury jointly executed a bond in favour of the Governor of the then Province of Bengal binding themselves and their heirs and successors for due performance and fulfillment of the duties of the Petitioner as the Treasurer. They had delivered to, deposited with and endorsed over to the Collector Government Promissory Notes to the extent of Rs. 1,05,000 for the purpose of securing and indemnifying the Governor of the Province of Bengal against losses and damages which might be suffered. In Sept. 1973, the Petitioner had attained the age of superannuation, but he was re-appointed as the Treasurer of the Calcutta Collectorate. He was due to finally retire on April 30, 1975. According to the Petitioner, on April 30, 1975, in the presence of the Collector, Calcutta and the Treasury Officer he had made over charge to Shri S. Sadhukhan, who was then the Special Treasurer of the Collectorate. On May 2, 1975, the Petitioner had drawn his salary for the month of April 1975. On June 30, 1975, he submitted papers for drawing up his pension and gratuity. On July 1, 1975, the office of the Collector, Calcutta, forwarded the pension and gratuity papers of the Petitioner to the office of the Accountant-General, West Bengal; On July 22, 1975, the Accountant-General, West Bengal, had submitted a final report for payment of pension and gratuity to the Petitioner.

(2.) The Respondents have disclosed that on June 27, 1975, the Commissioner, Presidency Division, had written a letter to Shri N. Ganguli, who was then the Collector, Calcutta, stating that the Chief Secretary had been informed that the new Treasurer had found cash balance at the Treasury short by a considerable amount after taking charge. But no report on this point had been submitted by the Collector, The Commissioner informed the Collector that he had asked his personal Assistant Shri B. Barman to look into the matter. The cash book etc. should be shown to him. On June 28, 1975, Shri N. Ganguli, the then Collector of Calcutta, wrote a D.O. letter to the Commissioner, Presidency Division, stating that the Treasury Officer in a note had informed him only day before yesterday the fact stated in the said D.O. letter. On April 30, 1975, certain deficit had been found in the cash balance of the Treasury. It had been now estimated that Rs. 545 was to be paid by the ex-Treasurer, Shri Surendra Kumar Ray Choudhury. The Collector further stated that the present Treasurer had taken over charge from Shri Surendra Kumar Ray Choudhury on April 30, 1975, in the afternoon with full responsibility as regards cash and stamp etc. The Collector further stated that it was also apprehended that there might be certain shortages left by the ex-Treasurer in stamps and the Treasury Officer and the Treasurer had been asked to enquire into the matter and send a report. The Collector stated that he would shortly come up with the proposal to realise the amounts involved from Shri Surendra. Kumar Ray Choudhury's security of Rs. 1,05,000 in Government Promissory Notes now being held in terms of the agreement dated Sept. 8, 1939. Shri B. Barman, the Personal Assistant of the Commissioner, Presidency Division, after holding an enquiry into the allegations regarding the alleged shortages of stamps and cash in the Treasury double lock and defalcation of sale proceeds of stamps by the senior salaried stamp vendor submitted a report on July 19, 1975. Shri Barman adversely commented about the responsibility of the then Treasury Officer regarding the alleged shortages in cash and stamps. The Commissioner, Presidency Division, by his memorandum dated July 24/25, 1975, had forwarded the said report of Shri B. Barman together with his own comments and observations. The Commissioner also made adverse comments against the Collector and the Treasury Officer. He endorsed the suggestion that the Collector and the Treasury Officer should be transferred forthwith. On July 10, 1975, the Collector, Calcutta, submitted a report to the Commissioner, Presidency Division, Calcutta, stating that the new Treasurer after taking over charge had undertaken verification of stock of stamps etc. and had now submitted a total list of shortages in stamps. In the meantime, Shri N. Ganguli, the then Collector, proposed that the Government might be moved to realise the amount involved (Rs. 43,011-20) from the security furnished by the Petitioner. A copy of the said letter was also forwarded to the Secretary, Board of Revenue and the Secretary of Finance, Taxation Department.

(3.) On July 10, 1975, Shri N. Ganguli, the then Collector, had requested the Petitioner to see him in connection with certain matter at his office on July 16, 1975. The Petitioner, however, did not meet the Collector. On July 23, 1975, the Collector lodged a first information report with the Officer-in-charge, Hare Street P.S. Calcutta, against the Petitioner and one Gopal Seh, a lower division clerk, alleging defalcation of Government stamps, tampering with the entries in the stock register etc. On Aug. 5, 1975, Shri N. Ganguli as the Collector of Calcutta forwarded to the Petitioner a statement showing total shortages of stamps' in the double lock of the Calcutta Collectorate found out on actual stock verification relating to the period prior to April 30, 1975, when the Petitioner was the Treasurer. The Collector called upon the Petitioner to make good the total shortage in stamps so far noticed amounting to Rs. 43,011-20 by Aug. 25, 1975, failing which the amount might be recovered out of his security of Rs. 105,000 in Government Promissory Notes then held in terms of the security bond registered on Sept. 8, 1939. The Petitioner by his letter dated Sept. 20, 1975, denied his responsibility for the shortage of stamps. He claimed that he had handed over the full charge at the time of his retirement on April 30, 1975. On Aug. 6, 1975, the Joint Secretary, Finance Department, Audit Branch, Government of West Bengal, issued a memorandum directing the Assistant Director of Treasuries and Accounts to undertake physical verification of stocks of stamps and cash etc. in the Calcutta Collectorate Treasury jointly with the judicial P.A. to the Commissioner, Presidency Division, with the assistance of two divisional auditors of the Board of Revenue. The verification was to be done in the presence of the Collector and the Treasury Officer. The ex-Treasurer was also directed to be informed. The Collector of Calcutta by his memorandum dated Aug. 8, 1975, notified the Petitioner that a joint physical verification of stocks of stamps and of cash in the Calcutta Collectorate Treasury would be Undertaken by the Assistant Director of Treasuries and Accounts, West Bengal and the P.A. to the Commissioner of Presidency Division in the presence of the Collector and the Treasury Officer during the office hours from 10-30 a.m. daily with effect from Aug. 13, 1975, till the above work be completed. The Petitioner was requested to remain present during the said physical verification of stocks and stamps and of cash on and from the date and hours mentioned above. The Petitioner by his letter dated Aug. 12, 1975, informed the Collector that his duties, responsibilities had ended with the handing over of charge to the new Treasurer under the supervision of the Collector. He claimed that he had been released only after everything was found in order. On Aug. 26, 1975, the Petitioner had written another letter to the Collector, Calcutta, denying his responsibility for the alleged short age of stamps in the Collectorate.