| Citation(s) |
|---|
| 2007 SLG 2545 2007 SLD 2545 2007 PLC 1216 |
Appellate Tribunal Inland Revenue
Appeal No.2435 of 2005, decision dated: 25-06-2007
FAKHAR HAYAT, (MEMBER-V)
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Appeal No.2435 of 2005, decision dated: 25-06-2007
FAKHAR HAYAT, (MEMBER-V)
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Syed MAJID HUSSAIN SHAH
VS
CHIEF SECRETARY, PUNJAB and 3 others
Law: Punjab Removal from Service (Special Powers) Ordinance (IV of 2000)
Section: 3,6
Law: Punjab Service Tribunals Act, (IX of 1974)
Section: 4
[Punjab Removal from Service (Special Powers) ordinance (IV of 2000)]........Ss 3 & 6---Punjab Service Tribunals Act (IX of 1974), S.4---Dismissal from service---Appeal---Appellant working as Excise acid Taxation Inspector, was dismissed from service -after charge-sheeting him on allegation of receiving illegal gratification and other acts of misconduct---Enquiry though was held against appellant, but a large number .;f witnesses were examined against him in his absence and no opportunity of cross-examining the said witnesses was provided to him---Any fact finding inquiry or preliminary inquiry, could not be taken into consideration for the purpose of final adjudication, nor any evidence taken in such preliminary inquiry could be treated as substantive piece of evidence during departmental inquiry---Fundamental principle of providing opportunity of cross-examination of the witnesses was not observed in appellants' case nor most of the material witnesses were examined in his presence, which had vitiated the whole inquiry proceedings---Serious irregularities having been found in inquiry proceedings, same could not be made basis of punishment by competent. Authority---Accepting appeal impugned orders were set aside and as a consequence appellant was reinstated by Service Tribunal. ORDER FAKHAR HAYAT (MEMBER-V).--- Brief facts of the case are that the appellant who .was working as an Excise and Taxation Inspector was charge-sheeted by the competent authority on following charges:-- "(1) He took into possession tractor No.LHD-823 on 25-5-2004 and VRB-2251 on 10-6-2004 on account of non-payment of token tax and subsequently released the same on 27-5-2004 and 14-6-2004 respectively without any payment of token tax and accepted Rs.4,000 and Rs.3,000 respectively as illegal gratification from the complainant Muhammad Saleem. (2) He impounded Tractor/Trolly No. SAE-4797 in the Police Station Farid Nagar Pakpattan due to short of token tax and subsequently released the same after acceptance of Rs.12,500 from the complainant (Khalid Javed) but only payment of Rs.3,900 has been entered in the Registration Book and the remaining amount was embezzled by them. (3) That he…
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