Law: Punjab Excise and Taxation Department Delegation of Powers Rules, 1975

Section: 3(2)

[West Pakistan Excise and Taxation Department Delegation of Powers Rules, 1962)]........Read with Punjab Excise and Taxation Department Delegation of Powers Rules, 1975, r. 3(2)-Departmental proceedings-Pending before promulgation of Rules of 1975-To be processed and completed and orders passed by Authority under Rules of 1962-Proceedings started in 1974-Orders passed by authority prescribed under Rules of 1975 and not by that prescribed by Rules of 1962, held, by incompetent authority hence sex aside. ORDER M. SALEEM CHAUDHRY (CHAIRDIAN).-The appellant in this case assails the order dated 27-2-1978 by the respondent No. 2 demoting him from the post of Inspector, Excise & Taxation to that of Sub-Inspector. The main grounds pressed before us are that respondent No. 2 was not the authority competent to pass such order in his case. It has been stated that the appellant was served with charge-sheet signed by the Member, Board of Revenue on 22-10-1975. An Enquiry Officer was appointed by the Director-General, Excise & taxation (respondent No. 2) on 1-2-1975. A show-cause notice over the signatures o: Director (Headquarters) was served on the appellant on 28-4-1975. A second show-cause notice over the signature of Director ­General was served on him on 17-1-1978. The impugned order was passed by the Director-General on 27-2-1978. The proceedings were started against him on 22-10-1974 and as such the Efficiency and Discipline Rules of 1960 were applicable. In accordance with the West Pakistan Excise and Taxation Department Delegation of Powers Rules, 1962, applicable to the case at that time the "authority" competent to inflict a major penalty on the appellant was the Secretary, Board of Revenue. These Rules were repealed with the promulgation of the Punjab Excise & Taxation Department Delegation of Powers Rules, 1975 notified on 20th September 1975 wherein the `authority' in the appellant's case was the Director, Headquarter. Pare. 3(2) of the said Notification of' 20th September 1975, however, provided 'hat notwithstanding the repeal of the 1962 Rule, any departmental enquiry, proceedings or action pending immediately before coming into force of these…

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