| Citation(s) |
|---|
| 1994 SLG 697 1994 SLD 697 1994 SCMR 962 |
Supreme Court of Pakistan
Civil Petition for Leave to Appeal No. 191 of 1993, decision dated: 16-10-1993
SAAD SAOOD, JAN AND SAEEDUZZAMAN SIDDIQUI, JJ
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Civil Petition for Leave to Appeal No. 191 of 1993, decision dated: 16-10-1993
SAAD SAOOD, JAN AND SAEEDUZZAMAN SIDDIQUI, JJ
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ISHTIAQ AHMED
INSPECTING ASSISTANT COMMISSIONER, Income Tax RANGEI, GUJRANWALA and others
Law:
Section:
Constitution of Pakistan (1973)--Art. 212(3)---Imposition of minor penalty---Leave to appeal was granted to examine whether Inquiry Officer had conducted inquiry in absence of civil servant without associating him therewith and based his finding on personal enquiries without giving him opportunity to refute them and that no punishment could be based on his finding. ORDER SAAD SAOOD JAN, J.---The petitioner is an Inspector in the Income-tax Department. There were allegations against him that' he had made false complaints against his colleagues, paid unauthorised visits to the assessees, seized their documents without proper authority and extracted money from them. Disciplinary proceedings were taken against him. An inquiry was held and on the basis of the findings of the Inquiry Officer he was served with a show-cause notice. After he had been given an opportunity of being heard the Inspecting Assistant Commissioner directed that his one future increment falling due on 1-12-1987 be withheld. He filed an appeal against the penalty imposed ' upon him but addressed it incorrectly to the Regional Commissioner of Income-tax. The Regional Commissioner sent the memorandum of appeal to the Commissioner of Income-tax. By the time the memorandum reached the Commissioner the appeal had become barred by time. The Commissioner dismissed it on that ground. The petitioner then filed an appeal before the Federal Service Tribunal. It was dismissed on the ground that the Tribunal was not competent to hear an appeal against an order imposing a minor penalty. He challenged the order of the learned Tribunal before this Court. His appeal was accepted and the…
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