MUKESH GAMBHIR Vs. STATE OF HARYANA

JUDGEMENT

(1.) Plaintiff-Appellant has come up in regular second appeal against the judgment dated 09.04.2012 passed by the District Judge, Faridabad, dismissing his appeal against the judgment and decree dated 25.04.2011 passed by the Civil Judge (Senior Division), Faridabad, whereby suit filed by the plaintiff-appellant for declaration with consequential relief of mandatory injunction, has been decreed.

(2.) Mukesh Gambhir-plaintiff (appellant herein) had joined the service of Government of Haryana as an HCS Officer and his first posting was of Excise & Taxation Officer (ETO) w.e.f. 07.06.1979. Later on, he was promoted to higher posts from time to time and his last posting was of Joint Excise & Taxation Commissioner (appeals), Faridabad. While working as Joint Commissioner, Excise & Taxation, Faridabad Range, he examined the records of M/s Rawat Crain Services, Main Mathura Road, Mujessar, Faridabad and found that the said firm had suppressed purchases and sales to the tune of Rs. 28,80,000/-. The said firm was originally assessed by Sh. D.r. Agarwal, ETO for the year 2002-03 under Section 28 (1) of the Haryana Central Sales Tax Act, 1973. M/s Rawat Crane Services, Faridabad had disclosed sales worth Rs. 2900/- and purchase worth Rs. 2750/- only and stock was shown as nil. Shri D.R. Agarwal, then Assessing Officer had created a demand due of Rs. 105/- only. The plaintiff-appellant found that M/s Action construction Equipments Ltd. had indicated the sale as RD Sales in their returns. M/s Rawat Crane Services had neither reflected the purchases nor sales. Vide letter dated 30.01.2006, the matter was referred to the Deputy Excise & Taxation Commissioner (ST), Faridabad West for taking action. The Deputy Excise & Taxation Commissioner referred the matter to Shri R.R. Nain, the then District Excise & Taxation Officer, who passed an assessment order dated 12.04.2006 and created a demand of Rs. 7,73,279/- as sales tax liability and an amount of Rs. 23,18,794/- as penalty, thereby making the liability of Rs. 30,92,074/- against M/s Rawat Crane Services, Faridabad, which was owned by Shashi Ram Rawat. Against this order, the said assessee filed an appeal before the appellate authority i.e. Joint Excise & Taxation Commissioner (appeals), Faridabad. During the pendency of appeal, as an interim measure, the assessee was directed to pay an amount of Rs. 4 lacs in four equal installments and to furnish security bond for the balance amount to the satisfaction of the assessing authority. On 03.11.2006, the plaintiff-appellant took over the charge of Joint Excise & Taxation Commissioner as appellate authority. He (plaintiff) gave two more opportunities to produce the proof of payment and security bond. The case was adjourned to 14.11.2006 and 21.11.2006. However, the assessee did not produce any such proof. The decision of the appeal was reserved. Thereafter, aforesaid Shashi Ram Rawat, who was nursing grudge against the plaintiff, made a complaint to the Director General of Police, Haryana on 06.12.2006 alleging that the plaintiff had demanded a bribe of Rs. 5 lacs through a Sales Tax Inspector namely Navneet Chadha. Accordingly, on 07.12.2006, a trap was laid at the residence of Navneet Chadha and Mr. Sahi Ram Rawat stated to have carried Rs. 2.5 lacs to the house of Navneet Chadha, which were recovered from him. This money was to be passed on to the plaintiff-appellant. Thereafter, the raiding party visited the house of plaintiff-appellant and arrested him. FIR No.502 dated 07.12.2006 was registered and the plaintiff was arrayed as an accused along with Navneet Chadha. Vide order dated 12.12.2006, he was placed under suspension. However, the Governor of Haryana, vide order dated 22.06.2008, reinstated the plaintiff subject to the outcome of criminal case. Thereafter, the plaintiff had retired on 30.09.2008 after putting in more than 27 years of service. A provisional pension of Rs. 10,079/- was granted to the plaintiff vide order No.PPO 1570060S/HR under the Civil Service Rules (as applicable to Haryana State) Volume 2, Part-I, Pension-A, Preliminary Chapter-I, w.e.f. 01.10.2008. However, gratuity amount to the tune of Rs. 3,50,000/- was withheld. In the criminal case, the Special Judge, Faridabad, held the plaintiff guilty and convicted him accordingly. Against this judgment, he preferred an appeal before this Court, which was admitted and the sentence of imprisonment of the plaintiff-appellant was suspended subject to furnishing of personal bond and security to the satisfaction of Special Judge, Faridabad. Thereafter, the Principal Secretary-cum-Financial Commissioner, Excise & Taxation Department vide order dated 01.06.2010 stopped the provisional pension of the plaintiff-appellant with immediate effect on the ground that the proceedings in the criminal case had been concluded and resulted in conviction. Thereafter, the plaintiff filed a suit challenging the aforesaid order.

(3.) Upon notice, defendant-State filed written statement and controverted the allegations levelled by the plaintiff-appellant in his suit. It was admitted that the plaintiff had joined as Excise and Taxation Officer and thereafter, had been promoted to the post of Joint Excise & Taxation Commissioner. Registration of FIR No.502 dated 07.12.2006 was also admitted. It was stated that vide judgment dated 28.03.2009, the plaintiff had been convicted and sentenced. The provisional pension was stopped by the Government vide order dated 01.06.2010 in accordance with the provisions of Civil Services Rules.