- (1.) Since common question of facts and law are involved in both the aforementioned writ petitions, as such, the same are being disposed of by a common judgment.
(2.) The petitioners in both the aforementioned writ petitions, feeling aggrieved by the order of the disciplinary authority punishing them with the punishment of dismissal from service and also with recovery of the amount of damage which was caused to the department by their alleged misconduct, have preferred the aforementioned writ petitions.
(3.) In brief, the facts of Writ Petition No. 453 (SB) of 2006 are as under:- Petitioner Sheetala Prasad Srivastava was appointed as Sales Tax Officer on 20.08.1976. Subsequently, he was promoted on 26.7.1996 on the post of Assistant Commissioner, Trade Tax (now known as Deputy Commissioner, Trade Tax) on 25.7.2002. He was transferred to Bahraich as Assistant Commissioner (Assessment Trade Tax). On re-designation of post, he was designated as Deputy Commissioner Assessment Trade Tax with effect from 15.11.2002. On 22.7.2003, he was placed under suspension on the ground that he had passed assessment orders in some cases prejudicial to the interest of revenue and also prepared refund vouchers hurriedly.;