Law:

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Punjab Civil Servants (Efficiency and Discipline) Rules, 1975-- -- R. 7 (8)-Authorised Officer recommending major penalty and forwarding case to authority - Opportunity to show cause against proposed recommendation not given to accused by Authorised Officer before forwarding case to Authority---.Omission fatal render­ing penalty order liable to be struck down. Mir Muhammad v. Government of N.-W.F. P. P L D 1981 S C 176 rel. Mushtaq Masood for Appellant. A. G. Humayun, District Attorney for Respondents. JUDGMENT MALIK ZAWWAR HUSSAIN (MEMBER).-Talib Hussain, Excise and Taxation Inspector, Bhakkar has filed this appeal under section 4 of the Punjab Service Tribunals Act, 1974, in which he has impleaded the Director­General, Excise and Taxation, Punjab, Lahore and the Director, Excise and Taxation, Sargodha and Faisalabad Division, Sargodha as respondents. By virtue of this appeal he has prayed that the impugned order dated 21-9-1981 passed by the Director, Excise and Taxation, Sargodha as modi­fied by the order dated 13-6-1982 passed by the Director-General, Excise and Taxation, Punjab, Lahore be set aside and the appeal be accepted. 2. Brief facts of the case are that while the appellant was working as Excise Sub-Inspector, Shorkot, District Jhang, he was served with a charge­sheet alongwith the statement of allegations by . the Authorised Officer on 9-12-1980 whereby the following allegations as contained in the statement of allegations were levelled against him and he was called upon to show cause as to why one or more major penalties prescribed by rule 4 be not imposed upon him :- (1) "That it has been detected that a mela namely Rajan Imam situated in Police Station, Wayyam, Tehsil Shorkot, District, Jhang, was held on 25-9-1980. Some theatrical companies functioned there unauthorisedly on that mela. You visited over there and checked the theatrical companies and Entertainment duty was recovered from them at the spot and not yet deposited the same into the Government treasury. Even you did not submit your inspection report up till now before the undersigned neither you informed the undersigned about the functioning of that mela in time. Thus, you embezzled…

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