Commercial Tax Officer cannot be Expelled from Service for Accepting Diwali Mamool: Madras HC Reduces Punishment [Read Order]
![Commercial Tax Officer cannot be Expelled from Service for Accepting Diwali Mamool: Madras HC Reduces Punishment [Read Order] Commercial Tax Officer cannot be Expelled from Service for Accepting Diwali Mamool: Madras HC Reduces Punishment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Commercial-Tax-Officer-Diwali-Mamool-Accepting-Diwali-Mamool-Madras-High-Court-taxscan.jpg)
The Madras High Court, while considering a petition by the Commercial Tax Officer challenging the disciplinary action for accepting Diwali mamool, held that the punishment of dismissal from service imposed is disproportionate to the nature of charge.
Justice Abdul Quddhose was considering a petition challenging the punishment of dismissal from service imposed under the G.O. The charge against the petitioner was that he along with his colleagues had collected Diwali Mamool from the traders and the petitioner's share was Rs.6,000/- from the said collection. It was observed that he has failed to maintain absolute integrity and devotion to duty.
Before the High Court, the petitioner has pleaded guilty of the aforementioned charge. He further sought for reduction of the punishment from dismissal of service to one of two years increment cut with cumulative effect as in the case of the similar order passed by the Commercial Taxes and Registration Department.
The Court, while accepting the above pleadings, held that “admittedly, similarly placed employees were given lesser punishment namely two years increment cut with cumulative effect. On the face of the charge framed against the petitioner also, this Court is of the considered view that punishment of dismissal from service imposed on the petitioner is disproportionate to the nature of charge. The petitioner having admitted his guilt by filing a memo before this Court, after giving due consideration to the nature of charge, this Court is of the considered view that the petitioner shall also get the benefit of reduction of punishment instead of dismissal from service as was given to his colleagues who were also involved in the incident of collecting bribe as Diwali mamool from the traders.”
Allowing relief to the assessee, the High Court laid down the following conditions, including, a) The punishment imposed by the first respondent in G.O(D) No. 229 Commercial Taxes and Registration (A1) Department dated 19.11.2019 is reduced from dismissal of service to one of two years increment cut with cumulative effect. (b) The petitioner shall rejoin the duty within a period of four weeks from the date of receipt of a copy of this Order and the respondents are directed to permit the petitioner to rejoin the duty and pay his salary from the date when he rejoins the duty as per his legal entitlement.
To Read the full text of the Order CLICK HERE
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates