KRISHAN KUMAR Vs. STATE OF HARYANA
LAWS(SC)-2016-12-113
SUPREME COURT OF INDIA
Decided on December 15,2016

KRISHAN KUMAR Appellant
VERSUS
STATE OF HARYANA Respondents

JUDGEMENT

- (1.) The petitioner was posted as House Tax Clerk with the Municipal Committee, Cheeka. While he was so posted, he was required to, inter alia, collect house tax. On 6.4.2004, he is stated to have collected house tax of Rs. 21,742/- (Rupees twenty one thousand, seven hundred and forty two only). Even though, he was required to deposit the tax collected by him, in the account of the Municipal Committee, Cheeka, he did not do so. He retained the same with himself.
(2.) By an order dated 2.6.2004, he was transferred from Municipal Committee, Cheeka, to Municipal Committee, Nuh. In continuation of the aforesaid order, he was relieved by the Municipal Committee, Cheeka on 14.6.2004. The record depicts, that the aforesaid transfer order dated 2.6.2004 came to be cancelled on 23.7.2004. As a result of the cancellation order, the petitioner reverted back as House Tax Clerk to the Municipal Committee, Cheeka, on 26.7.2004.
(3.) Consequent upon his rejoining at Cheeka, the petitioner was required to explain his conduct with reference to the non-deposit of house tax collected by him. Despite being asked repeatedly, he did not tender any explanation. He however produced Book No. 404 to demonstrate, that the amount stood deposited. In continuation of the desire of the Municipal Committee to require the petitioner to deposit the tax collected by him, a departmental notice came to be issued on 27.4.2004. Eventually, as a result of the petitioner having appropriated the house tax in the sum of Rs. 21,742/- to himself, a first information report was registered against him on 25.12.2004 (at police station, Cheeka).;


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