SANTANU MAJUMDER Vs. UNION OF INDIA & ORS.

JUDGEMENT

(1.) The applicant, Santanu Majumder, is posted as Commissioner of Income -tax, Calcutta. His grievance relates to a Letter issued by the Central Board of Direct Taxes on July 24, 1987 warning him to be more careful in future and directing that a copy of the warning be placed in the A.C.R. folder of the applicant. The applicant urges that this recording of warning has led to his supersession by two of his juniors, viz., Shri V. K. Sachdeva and Shri A. K. Ghosh in the matter of promotion to the rank of Chief Commissioner of Income -tax from the rank of Commissioner of Income -tax as will appear from the order, dated December 31, 1987, the last Annexure to the application.

(2.) On May 4, 1987, the applicant received a demi -official letter from Shri M. N. Tiwary, Joint Secretary (Admn) of the Central Board of Direct Taxes, dated 28.4.87 asking him to offer his comments on a complaint, dated March 18, 1986 made by Sm. Banani Dasgupta, I.T.O. Calcutta, the photocopy of which was enclosed with the said D.O. letter. The allegation in the complaint was that the applicant during his meeting with Smt. Banani Dasgupta on February 26, 1986 had used obscene language and tried to draw Smt. Dasgupta into discussion over matters concerning the night life in London.

(3.) On May 27, 1987, the applicant had a serious heart attack and was admitted in the Calcutta Medical Research Institute Intensive Care Unit. He was released from the hospital on June 21, 1987, but being advised full rest, continued on Medical Leave. He resumed his duties on August 17, 1987. He was granted Commuted Leave on medical ground far the period from May 26, 1987 to August 14, 1987 (the last working day before August 17, 1987). While the applicant was on Medical Leave, be received a memorandum, dated July 24, 1987 issued by the Central Board of Direct Taxes informing him that the Board had viewed the conduct of the applicant with extreme disfavour and had warned him to be more careful in future. It was further stated in the memorandum that the copy of the warning was being placed in the A.C.R. folder of the applicant. The reason given for this steps was that the applicant had not given any reply to the demi -official letter issued by Shri M. N. Tiwary, Joint Secretary (Admn) on April 28, 1987 even though he had nearly three months time to furnish his comments. It was, therefore, presumed that the applicant had nothing to say in the matter and the allegations made by Smt. B. Dasgupta remained uncontroverted. After the receipt of the memorandum conveying the warning, the applicant addressed an appeal to the Chairman, Central Board of Direct Taxes. The appeal was rejected by a letter, dated September 16, 1987. The reason given for the rejection is stated in paragraph 2 of the letter which is extracted below: