SIBA PRASAD SHARMAH Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Mr. P. Mahanta, the learned counsel for the petitioner and Mr. B. Gogoi, the learned Standing Counsel for the Finance Department, Assam. The petitioner challenges the order vide Memo No. FTX 20/2009/66 dated 22.11.2010 issued by the Disciplinary Authority imposing punishment on him withholding two increments with cumulative effect, the letter dated 22.3.2011 by the Govt. of Assam rejecting the appeal of the petitioner and the letter of cancellation of promotion dated 14.9.2011 issued by the Govt. of Assam demoting the petitioner from the post of Assistant Commissioner of Taxes to the Superintendent of Taxes.

(2.) The petitioner while serving as the Superintendent of Sales Tax at Damra Check Post, was issued a preliminary show cause notice dated 13.1.2009 by the Commissioner of Taxes, Assam, respondent No.4 alleging that while he was the Superintendent of Taxes, Goalpara, he committed gross irregularity in refund/adjustment of additional security deposited by five(5) number of coal dealers. During the process the petitioner allegedly violated the provisions of the Assam Value Added Tax Act, 2003 (hereinafter referred as AVAT Act) and Assam Value Added Tax Rules, 2005(hereinafter referred as AVAT Rules) and the provisions of Central Sales Tax Act, 1956 ( hereinafter referred as CST Act) more particularly Section 25 of AVAT Act, 2003 read with Rule 14(3) of the AVAT Rules 2005 and Section 9(2) of the CST Act, 1956.

(3.) The petitioner submitted his detailed show cause reply dated 17.1.2009 denying the allegations stating specifically that he did not violate the said provisions of the AVAT Act and Rules. The respondent authorities being not satisfied with the reply issued a charge memo dated 6.4.2009 under Rule 9 of the Assam Services ( Discipline and Appeal) Rules, 1964. It consisted of 5 (five) charges alleging that the petitioner while working as the Superintendent of Taxes, Goalpara had not followed the refund/ adjustment procedure of excess security/ additional security as laid down under Section 25 of AVAT Act read with Rule 14 (3) of AVAT Rules and Section 9(2) of the CST Act. Accordingly he was charged with gross negligence of duty, misconduct, insubordination and breach of trust resulting in loss of State revenue. The statement of allegations alongwith list of documents and witnesses were annexed to the charge memo. One Sri Abdul Waheb, Deputy Commissioner of Taxes Dhubri Zone, Dhubri was the witness listed for the department.