SONAMANI SINGHA Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Mr. I. Chowdhury, learned senior counsel, assisted by Mr. N.J. Khataniar, learned counsel for the petitioner. Also heard Mr. P.N. Goswami, learned standing counsel for the respondents.

(2.) The challenge in this writ petition filed under Article 226 of the Constitution of India is the order dated 20.09.2016, passed by the Secretary to the Govt. of Assam, Excise Department (respondent no.2). By the said order, it was held that the enquiry report submitted by the State Enquiry Officer, Assam was not satisfactory and it was communicated that the Governor of Assam considers that an enquiry officer should be appointed to enquire into the charges framed against the petitioner and accordingly, a different enquiry officer as well as Presenting Officer were appointed respectively.

(3.) In brief, the case of the petitioner as projected in the writ petition is that at the relevant time, he was posted as Deputy Superintendent of Excise, Cachar, he was allowed to hold charge of Superintendent of Excise, temporarily vide order dated 22.4.2014 and 26.5.2014, till posting of a regular incumbent. On 19.7.2014, the Treasury Officer, Cachar reported that huge amount of government revenue was not deposited into public exchequer by the concerned depositors under the jurisdiction of the petitioner though challans were duly passed by his office, which caused loss of Rs.36,36,75,275/- to the revenue. On enquiry and reconciliation, the petitioner found that two IMFL licencees had defalcated excise revenue of Rs.16,63,65,818/-. On 1.8.2014, the petitioner issued notice on the said two defaulting excise licence holders to appear before him with stock and sales register and supporting documents of deposit of ad valorem levy on or before 03.08.2014. On default, the petitioner lodged an F.I.R. before the O/c. Silchar Sadar P.S. against the licencees found to be involved in defalcating government revenue, which was registered as Silchar P.S. Case No. 1951/2014 under sections 409/420 of the I.P.C.