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Civil service-- ---Negligence--Stoppage of annual increment for omission--Not inten­tional--Punishment being harsh and not in consonance with fault, reduced to censure. Dost Muhammad Khan for Appellant. A.G. Humayun, District Attorney for Respondents. JUDGMENT Muhammad Ashraf, Excise and Taxation Inspector, Sargodha, has made this appeal under section 4 of the Punjab Service Tribunal Act, 1974, against the order of Director, Excise and Taxation, Sargodha and Faisalabad Division, Sargodha, dated 27-1-1983, whereby he partly accepted the appeal of the appellant against the order of Excise and Taxation Officer, Sargodha, dated 31-7-1982 and reduced the penalty of stoppage of two annual increments to one annual increment. The appellant has prayed that the above impugned order be set aside and the penalty imposed upon the appellant be remitted and appellant be allowed to draw his increment which has already fallen due to him on 1-12-1982. The appellant has impleaded the Director Excise and Taxation, Sargodha and Faisalabad Division, Sargodha and Excise and Taxation Officer, Sargodha. as respondents. 2. Brief facts of the case are that the appellant was served with a show-cause notice by the Excise and Taxation Officer, Sargodha on 21-7-1982, the details are as per Annexure 'A'. The reply submitted by the appellant was considered by respondent No. 2 but was not found satisfactory and the appellant was imposed the minor penalty of stoppage of -two annual increments vide his order, dated 31-7-1982. The appellant made an appeal to respondent No. 1 who vide his order, dated 27-1-1983 reduced the punishment of the appellant to the extent of one annual increment instead of two annual increments. Hence this appeal. 3. I have heard the parties, the learned counsel for the appellant as well as the learned District Attorney and have consulted the record carefully with their assistance. 4. It has been argued by the learned counsel for the appellant that the appellant is innocent in the matter and has been unduly punished. There was no tax evasion as was indicated from the E. D.4 Register where the calculations were correct. This was only an…

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