Law:

Section:

Civil service--- ---- Minor penalty---Minor penalty of stoppage of two annual increments was awarded to civil servant on the charge that due to his wrong assessment of Annual Rental Value of certain property less amount of tax was recovered from assessee which caused loss to Government exchequer---Validity---No charge of mala fides was framed against civil servant who sought to recover amount of tax which was more than the amount ultimately found recoverable from assessee in appeal---Civil servant was punished for a count which was not included in charge-sheet, rather, he was absolved of the count included in the charge-sheet and ordinarily the result should have been his total exoneration---Inquiry Officer side-tracked the issue and found civil servant guilty of a different count which had not been the subject-matter of the inquiry---Civil servant, thus, could not have been punished for that count---No loss was caused to the public exchequer by the assessment of civil servant and even otherwise bona fide mistakes without accusation of corruption were always protected---Order according to which minor penalty of stoppage of annual increments of civil servant was awarded, was set aside in circumstances. 1988 SCMR 691 ref. JUDGMENT AKHTAR HASSAN (CHAIRMAN). ---The appellant Qari Shaukat Ali, Inspector, Excise and Taxation was charged as under:-- "You worked out the tax in respect of Property Unit No. BVII-25-9B Rating Area Nankana Sahib at the rate of 20% instead of 25% as the Annual Rental Value of the' unit was Rs. .34,860 (exceeding Rs.2,00,000) and accordingly tax for the year 1985-86 was recovered Rs. 5,616 instead of Rs. 7,965 causing loss to Government exchequer." 2. He refuted the charge whereupon an Inquiry Officer was appointed to hold an inquiry and as a result thereof he was absolved of the main charge-but was held guilty of having not himself prepared the demand register. The Authorised Officer agreeing with the report of the Inquiry Officer awarded him the minor penalty of stoppage of two annual increments by the order, dated 28-3-1994 (Annexure 'H' at page 35). His departmental appeal failed and hence the instant appeal. 3. The main ground taken up…

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