SUSHIL KUMAR YADAV Vs. STATE AND ORS.

JUDGEMENT

(1.) INSTANT petition is directed against order dt.20/08/207 (Ann.3) whereby petitioner was held guilty of misconduct upon conclusion of inquiry initiated Under Rule 16 of Rajasthan Civil Services (Classification, Control & Appeal) Rules, 1958 ("CCA Rules") and was consequently inflicted with penalty of stoppage of two annual grade increments with cumulative effect.

(2.) PETITIONER initially joined service on having become a member of Rajasthan Commercial Taxes Service & appointed as Assistant Commercial Tax Officer in the year 1978 and promoted as Commercial Taxes Officer & Assistant Commissioner respectively in the years 1992 & 1996; and posted as Assistant Commissioner (Special Circle) Alwar on 26/11/1997. At that time, as an Assessing authority, an assessment was made by petitioner while exercising quasi judicial powers in respect of M/s RC Oil Industries ("the Firm") for assessment year 1995 -96 vide order dt. 23/03/1998 taking note of exemption certificate granted to the Firm w.e.f. 13/10/1993 for seven years under Sales Tax Incentive Scheme 1989 ("Scheme, 1989").

(3.) IT appears that at a later stage, an audit objection was raised in respect of assessment made by various assessing Officers in the State of Rajasthan in the cases wherein benefit of exemption certificate in respect of Rajasthan Sales Tax had been given and all assessing officers are alleged to have been conveyed of audit objection that in the case of Gopal Oil Mills, vide judgment dt.23/02/95 the Apex Court had interpreted the exemption certificate under Scheme, 1989 being only confined to sales covered under Central Sales Tax Act and not to be applied to the sales on which Rajasthan Sales Tax was leviable; and taking note of audit objection raised by superior authority in the light of judgment of Apex court (supra), the petitioner as Assessing Authority proceeded to issue notice to the Firm (RC Oil Industry) for its re -assessment of the year 1995 -96 and after hearing the parties, disallowed the benefit of exemption certificate qua sales being covered under Rajasthan Sales Tax Act in respect of the Firm (RC Oil Industry) while making reassessment of the year 1995 -96 vide order dt.27/05/1999 - against which the Firm preferred appeal which was allowed by appellate authority vide order dt.22/11/1999 while setting aside re -assessment order dt. 27/05/1999 on the ground that in any event, as the sales tax exemption certificate having not been revoked, modified & cancelled and as the exemption having already been availed by the assessee, the exemption could not have been retrospectively withdrawn and disallowed in the assessment made of the Firm. Against the appellate order dt.22/11/1999, the Department approached the Rajasthan Tax Board by way of revision petition which was rejected vide order dt.14/05/2002 while upholding appellate order primarily on the ground that sales tax exemption being availed by the assessee could not be withdrawn under any circumstances with retrospective effect.