| Citation(s) |
|---|
| 2006 SLG 1870 2006 SLD 1870 2006 PLC 659 |
Appellate Tribunal Inland Revenue
Appeal No.904 of 2005, decision dated: 21st November, 2005, hearing DATE : 15-11-2005
MUHAMMAD AFZAL, MEMBER, JUDICIAL
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Appeal No.904 of 2005, decision dated: 21st November, 2005, hearing DATE : 15-11-2005
MUHAMMAD AFZAL, MEMBER, JUDICIAL
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AKMAL HUSSAIN
VS
SECRETARY TO GOVERNMENT OF THE PUNJAB, EXCISE and TAXATION DEPARTMENT and others
Law:
Section:
[Civil Service..........Adverse remarks---Expunction of---Civil servant serving as Excise and Taxation Officer was proceeded against on charges of deficient recovery of Property Tax and consequently he was conveyed adverse remarks in that respect in his ACR'--Proceedings earlier were started against civil servant on same group i.e. shortfall in recovery of Property Tax and appeal filed by him was accepted by Service Tribunal with observations that as per record, recovery demand for the area where civil servant was posted, was unrealistic which could not be met/achieved---Civil servant had brought situation to the notice of concerned Authority well in time, but no action was taken---When appeal filed by civil servant on the same subject had already been accepted by Service Tribunal and impugned orders of punishment awarded to civil servant regarding non-achievement of full recovery targets had been set aside, adverse remarks recorded in ACR to the same effect could not be allowed to stay;,--Authorities had not been able to show from any record that civil servant had been given any counselling in writing relating to non-achievement of full recovery targets which were revised upward at later stage---Impugned orders were set aside and adverse remarks recorded against civil servant, were expunged. ORDER MUHAMMAD AFZAL (MEMBER-I)---Appellant is Excise and Taxation Officer in the Excise and Taxation Department. 2. As per facts leading to this appeal, the appellant was conveyed the following adverse remarks recorded in the ACR for the period from 1-7-2001 to 22-4-2002:-- "His performance towards recovery of property tax is not satisfactory." He filed departmental appeal, but the same was rejected through impugned orders dated 14-4-2005 hence present appeal in this Tribunal. 2. Learned counsel for the appellant has addressed his arguments at length. It is maintained on behalf of the appellant that the appellant was proceeded against on charges of deficient recovery of property tax. Appellant was consequently awarded penalty which was challenged by the appellant in this Tribunal through Service Appeal No.1120/03. The said appeal was accepted through orders dated…
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