BHALLE RAM LAMBA Vs. STATE OF HARYANA

JUDGEMENT

(1.) The petitioner, a Senior Auditor in the Office of the Haryana Dairy Development Federation, challenges the order dated April 23, 1991 by which a penalty of stoppage of four increments with cumulative effect was imposed on him. The petitioner alleges that a major punishment has been awarded without holding a regular enquiry. Initially, he challenged the order by filing an appeal. The appellate authority rejected it with the observation that the petitioner "has been particularly guilty of encouraging embezzlement. In case, his case is reopened on technical grounds, the punishment of the stoppage of four increments may also be enhanced." Undaunted, the petitioner has filed the present writ petition. He prays that the orders dated April 23, 1991 passed by the disciplinary authority and the order dated August 5, 1992 passed by the appellate authority be quashed.

(2.) It has been contended on behalf of the petitioner that the major punishment of stoppage of four increments could not have been imposed, except after the respondents had held a regular enquiry. On the other hand, counsel for the respondents has pointed out that the petitioner had facilitated the embezzlement of an amount of Rs. 20,000/-. He has been lightly let off with the penalty of stoppage of four increments. In case, a regular enquiry is held, the punishment is likely to be enhanced to a major penalty like removal from service. Counsel for the petitioner contends that this would be a matter for the authority to consider.

(3.) Admittedly, the petitioner had audited the accounts of the Cooperative Society for the year 1980-81. According to the accounts of the Society, there was an amount of Rs. 6044.77 on June 30, 1980. On July 1, 1980, without any further receipt, the opening balance was shown as Rs. 26,044.77. During audit, this amount was accepted as the credit opening balance. Later on, this amount was withdrawn by the account holder and embezzled. According to the disciplinary authority, a preliminary enquiry was held. The amount was "found to have been embezzled by the three employees of Cooperative Society in connivance with Shri Bhalle Ram" whose share was stated to be Rs. 8000/-. Later on, the amount was deposited in October 1985. The disciplinary authority has found that "it is difficult to accept that Sh. Bhalle Ram took the opening balance on 1.7.1980 by mistake without looking to closing balance on 30.6.1980. It appears from the statement that Sh. Bhalle Ram committed the said mistake intentionally with a view to embezzle an amount of Rs. 20,000/- in connivance with the employees of the society and he is not relieved from the liability by not depositing the amount of Rs. 8000/- himself and by getting the same deposited through some other employees." With this finding, the authority passed the order of punishment. These facts disclose a serious misconduct. If an auditor who is appointed to ensure proper maintenance of accounts and to detect irregularities/embezzlements, is himself a party to a fraud, he would not deserve any sympathy or lenience.