Law:

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Punjab Removal from Service (Special Powers) Ordinance (IV of 2000)-------Ss.3 & 10---Awarding penalty of stoppage of promotion---Appeal--­Appellant was proceeded against under Punjab Removal from Service (Special Powers) Ordinance, 2000 and was served with a show-cause notice containing allegations that while working as Excise and Taxation Officer he was found inefficient as he had not been able to achieve total demand recoverable on account of property tax during financial year concerned including the arrears---Reply to show-cause notice given by the appellant having not been considered satisfactory by the Authority, he was awarded punishment of stoppage of promotion on account of alleged inefficiency---Fact was admitted by the Authority that estimated recovery demand for the area where appellant was posted was unrealistic and for that reason recovery targets could not be achieved and demand was reasonably decreased---Such fact had supported the contention of appellant that he had already brought situation to the notice of concerned Authority, but no action was taken by the Authority---People usually pay property tax towards the end of the financial year, and pace of recovery remains slow in preceding months and on basis of figures during those months, no realistic assessment of achievement of recovery targets could be made---Considering all relevant facts of the case appeal was accepted and order awarding penalty of stoppage of promotion, was set aside. Muhammad Anwer Khokhar for Appellant. Rana Muhammad Yasin District Attorney and Khalid Siddique for Respondents No.3. Date of hearing: 2nd December, 2003. JUDGMENT The appeal assails the impugned order dated 14-10-2002 and also the final impugned order dated 30-4-2003 vide which the appellant was awarded the penalty of stoppage of promotion for a specific period. 2. As per facts relevant to the present case, the appellant was proceeded against under Punjab Removal from Service (Special Powers) Ordinance, 2000 and served with a show-cause notice containing allegations that while working as Excise and Taxation Officer he was found inefficient as he had not been able to achieve the total demand of Rs.140.317…

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