LAWS(GAU)-2014-1-13

SILCHAR MUNICIPAL BOARD Vs. STATE OF ASSAM

Decided On January 03, 2014
SILCHAR MUNICIPAL BOARD Appellant
V/S
STATE OF ASSAM Respondents

JUDGEMENT

(1.) The first writ petition directed against the refusal of the respondent authorities to release the current and past salaries of the petitioner was disposed of by this Court on 20.1.2004 with the following directions:

(2.) In WP(C) No. 2239 of 2004, the Silchar Municipal Board ("the Board" for short) is the petitioner and is challenging the legality of the order dated 15.11.2003 passed by the appellate authority i.e. Commissioner/Secretary, Urban Development Department, Government of Assam setting aside the order dated 12.3.2001 dismissing the delinquent/respondent No. 2 from service. According to the Board, there is a standing order issued by the Executive Officer of the Board dated 11.12.96 which requires each of the collecting staff receiving donations for the Chairman's/Executive Officer's Relief Fund to maintain a Register to record the date and reference of the deposits etc., and produce the Register before the Executive Officer through the Head Assistant once in a week. The Standing Order also requires the Head Assistant to report the total fund position to the Executive Officer from time to time and no donation should be received without issue of money receipt to the donor. The collecting staff is also required to preserve payment vouchers properly for internal audit to be conducted every year and should not involve themselves in the payment of bills and proposals.

(3.) According to the Board, from para 5 of the audit report submitted by the Auditor on 16.3.2000, for the period commencing from 29.10.1998 to 29.2.2000, it was stated therein that the practice adopted so far for receiving donation is that the donation to the Chairman's Relief Fund is accepted in the branches, namely, Tax Branch, License Branch, Water Supply Branch and Market Branch whereafter the dealing assistant over handed the daily amount so collected under proper receipt to the Tax Daroga who receives the amount handed over to him by putting his signature in the Collection Register of the Branch against such receipt. The Tax Daroga thereafter records these receipts in the Interim Register called Daily Collection Register and the total collection of the day is remitted to the Bank the next day. However, the Auditor during the audit observed deviations and a net amount of Rs. 2,23,324.20p had not been taken into account from the daily Collection register of the branches to the Daily Collection Register of Tax Daroga or remitted to the Bank, but the same was retained by the delinquent. This prompted the Board to place the delinquent under suspension with effect from 22.3.2000. This was followed by a departmental enquiry against the delinquent, who was ultimately charge-sheeted on 10.7.2000 by the Chairman of the Board, who had acted as both the Enquiry Officer as well as the disciplinary authority.