RAKESH KUMAR V. UNION OF INDIA AND ORS

CWP/13118/2012

AI Insights

Rakesh Kumar, a Senior Tax Assistant, was removed from service following allegations of corruption, specifically accepting bribes for processing tax refunds. The Central Administrative Tribunal dismissed his initial challenge to this removal, leading to the present writ petition. The High Court examined the evidence, including a video recording and forensic analysis, which showed the petitioner accepting money from an assessee. The court upheld the disciplinary action, finding the inquiry fair and the evidence sufficient to prove the charges.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 724247 (HC-CHANDIGARH)
• Appeal Type: Others
• Pronouncement Date: 16-07-2012
• Assessment Year: misc
• Laws Referred To: Articles 226 and 227 of the Constitution of India, Central Civil Services (CCA) Rules, 1965, Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Assessee Lawyers: V K SHARMA
• Keywords: Departmental Enquiry; Disciplinary Proceedings; Illegal gratification; Quashing order; Writ petition; Removal from service; Video clipping
• Section: 143(1)

Judgement Text

" CWP No. 13118-CAT of 2012 -1- IN THE HIGH COURT OF PUNJAB AND HARYAN A AT CHANDIGARH CWP No. 13118-CAT of 2012 Date of Decision: July 16, 2012 Rakesh Kumar ...Petitioner Versus Union of India and others ....Respondents CORAM: HON'BLE MR.JUSTICE SATISH KUMAR MITTAL HON'BLE MR.JUSTICE INDERJIT SINGH Present: Mr. V.K . Sharma, Advocate, for the petitioner. .. SATISH KUMAR MITTAL, J. The petitioner, who was working as Senior Tax Assistant in the Office of Additional Commissioner of Income Tax, Chandigarh, has filed the instant writ petition under Articles 226 and 227 of the Constitution of India for quashing of the order dated February 2, 2012 passed by the Central Administrative Tribunal, Chandigarh Bench, Chandigarh (hereinafter referred to as `the Tribunal'), whereby his Original Application No.309-CH- 2011 challenging the order of his removal from service, has been dismissed. In this case, the petitioner was charge-sheeted under Rule 14 of the Central Civil Services (CCA) Rules, 1965 on the allegations that while working in the office of ITO Ward 6(1), Chandigarh, he was entrusted the job of processing the cases under Section 143(1) of the Income Tax Act, 1961 and preparing/issuing of demand notices/refund orders and other assessment related jobs. On 7.11.2006, three journalists informed the office CWP No. 13118-CAT of 2012 -2- of JCIT, Range-VI, Chandigarh that they had prepared the video clipping of the petitioner accepting money from an assessee as consideration for issue of refund. The second article of charge against the petitioner was that he was found absent from the office after lunch break on 7.11.2006 without any intimation to the ITO, Ward-6(1) Chandigarh where he was posted. On 8.11.2006 he handed over an application for two days casual leave i.e. 8 th and 9th November, 2006, with permission to leave the headquarters, to the Chowkidar without prior approval of the officer incharge. The third article charge against the petitioner was that on 8.11.2006, on checking the almirah and drawers of the petitioner, some documents were found which relate to letters to assessees asking them to furnish details of the bank accounts for issue of refunds, letters addressed to ITO regarding revalidation of refunds and advices of refunds duly signed by the ITO, which normally should not be in his possession. Therefore, disciplinary proceedings were initiated against the petitioner. During the departmental enquiry all the charges stood proved. The Inquiry Officer on the basis of the material proved on record, i.e., video clipping, as certified by the Central Forensic Science Laboratory, Chandigarh and a report on CD in Hindi submitted by the Presenting Officer, came to the conclusion that the petitioner after accepting the bribe had handed over the refund voucher to the assessee. On the basis of the said enquiry report, after serving the notices and following the procedure, the order of removal from service was passed against the petitioner. CWP No. 13118-CAT of 2012 -3- The said order was challenged by the petitioner before the Tribunal, who after considering all the pleas, dismissed the Original Application and upheld the order of punishment. It has been found that the departmental inquiry was conducted in a fair manner and in accordance with the rules. Full opportunity of hearing was provided to the petitioner to defend his case. On the basis of the report of Enquiry Officer, the order of punishment was duly passed. Learned counsel for the petitioner argued that the present case is a case of no evidence to prove any charge against the petitioner and he has been awarded major punishment of dismissal from service without there being any proof of taking illegal gratification from a person. It has also been argued that the punishment given to the petitioner is disproportionate to the charges levelled against him. During the course of arguments, learned counsel for the petitioner argued that the Inquiry Officer found the petitioner guilty of the charges on the basis of voiceless video clipping and from the said clipping it does not prove that the petitioner had handed over the refund voucher after accepting the money. From this, it also does not prove that the amount received by him was illegal gratification. This argument of the learned counsel cannot be accepted. It has not been disputed by the learned counsel for the petitioner that in the said video clipping it has been shown that the petitioner had handed over a paper from his pocket to a person and the said person handed over the money in the denomination of 500 and 100 to him. Though there is no voice but they were talking and that the video clipping CWP No. 13118-CAT of 2012 -4- was taken in the restaurant during the office time. The authenticity and correctness of that video clipping has been proved by the CFL report and after the said incident the petitioner remained absent for two days. Keeping in view all these factors, the learned Tribunal found that sufficient evidence has been led by the department in order to establish the charges levelled against the petitioner. Therefore, it cannot be said that it was a case of no evidence and the petitioner was punished without the proof of charges against him. Similar arguments have been raised before us. We also do not find any substance in the same. In our opinion, in the present case all the charges have been duly proved which are of serious nature. In the video clipping the petitioner has been shown to have handed over the refund voucher to an assessee after accepting illegal gratification from him. The petitioner has admitted that video clipping, but had taken the plea that the person sitting opposite him in a restaurant was his father's friend. The said defence was not accepted by the Inquiry Officer. Further, the petitioner was also found to have in his possession some documents regarding letters to assessees asking them to furnish details of bank accounts for issue of refund, letters addressed to ITO regarding revalidation of refunds and advices of refunds duly signed by the ITO, which were kept by him in the almirah and drawers. It has been found that the petitioner was not supposed to keep those letters in his possession without any rhyme or reason. This conduct of the petitioner further shows that he was taking illegal gratification from the assessees while issuing the refund vouchers. Thus, we do not find any illegality or perversity in the impugned order passed by CWP No. 13118-CAT of 2012 -5- the Tribunal. No merits. Dismissed. (SATISH KUMAR MITTAL) JUDGE July 16, 2012 ( INDERJIT SINGH ) vkg JUDGE "