K. Venkataswami, J. - (1.) The respondent herein was working as a Deputy Commercial Tax Officer, Cuddalore (Town) at the relevant time. Under Rule 17(b) of Tamil Nadu Civil Services (Classification, Control and Appeals) Rules, the following charges were framed against the respondent:(i) That he failed to analyse the facts involved in each and every case referred to above: (ii) that he failed to check the accounts deeply and thoroughly while making final assessment: (iii) that he failed to subject the above turnover to tax originally; and (iv) that he failed to safeguard the Government revenue to a huge extent of Rs. 44,850/-.
(2.) After a due and proper enquiry, it was found that the charges were proved. Accordingly, a punishment of stoppage of increment for three years with cumulative effect was imposed.
(3.) The respondent challenged the abovesaid punishment by filing O.A. No. 1400/90 before the Tamil Nadu Administrative Tribunal. This Tribunal vide its order dated April 9, 1992, set aside the said punishment holding as follows:- "As laid down in the decision of the Madras High Court, the hierarchy of authorities is constituted for correction if the original order of assessment is wrong even if palpably wrong, it cannot be subjected to disciplinary proceedings since while passing such orders, he exercises the quasi judicial functions conferred on him under the General Sales Tax Act, In the light of the principles laid down in the above decision, the disciplinary proceedings initiated against the applicant herein is not warranted and also the consequential punishment imposed on his is liable to be set aside. Accordingly, this application is allowed. ;