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Punjab Local Council Service (Efficiency and Discipline) Rules, 1990--------R. 6(1)(b)---Local Councils (Accounts) Rules, 1981, R. 10(4)---Punjab Service Tribunals Act (IX of 1974), S. 4---Imposition of major penalty of reduction by three stages in time scale---Appeal---Major penalty of reduction by three stages was imposed on appellant who was serving as accountant, Town Committee on the charge that embezzlement of huge amount was made due to his negligence in performance of his obligatory duties---Appellant was alleged to have not scrutinized and verified receipts etc. and challan regarding deposit of money in the TC accounts due to which accused officials succeeded to embezzle the said amount---Under provisions of R.10(4) of Local Councils (Accounts) Rules, 1981, it was the final responsibility of appellant to receive receipt book and ensure that income received was credited to the account of department, but appellant had failed to do so---Appellant, in circumstances was rightly held to be negligent---Penalty, however, was not imposed on appellant in accordance with Punjab Local Council Service (Efficiency and Discipline) Rules, 1990 because under R.6(b) of said Rules one of major penalties was reduction to a lower grade of post or time scale or to a lower stage in a time scale, whereas the Authority had imposed penalty of reduction by three stages in time scale---Order of Authority was illegal to that extent---Penalty imposed on appellant was reduced to a lower stage in a time scale and to abide by provisions of Civil Service Rules (Punjab), it would enure for one year---With that modification, appeal was dismissed. M. Shamshir Iqbal Chughtai for Appellant. Khadim Hussain Sindhu, District Attorney for Respondent. Qamar-ul-Haq Siddiqui, Admn. Officer, Punjab Local Government Board Punjab, Lahore Departmental Representative. Date of hearing: 10th March, 2005. JUDGMENT JUSTICE (RETD.) RIAZ KAYANI (CHAIRMAN)---Syed Mushtaq Hussain Shah, Former Accountant. Town Committee Fort Abbas, now posted at Tehsil Municipal Administration, Haroonabad, District Bahawalnagar, has come in appeal, bringing in challenge order dated 1-1-2004 whereby his appeal was rejected by…

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