Chakhavartti, C.J. - (1.) The appellant, Bharatendra Nath Bhattacharya, joined the Income-tax Department as an Inspector on 6-8-1949 and while working in that capacity, was appointed to officiate as a temporary Income-tax Officer, Class II Grade III "until further orders." It appears that at the same time, several other persons were similarly appointed to officiate in posts of temporary Income-tax Officers of the Class & Grade concerned -- apparently posts newly created. The copy of the order of appointment forwarded to the appointees, including the appellant, contained the following warning: "If their output is not un to the required standard or if for any reason their work is found unsatisfactory, they are liable to be reverted."
(2.) The tenure of the appointment which the appellant got was thus a very precarious one. It was only to last until further orders and it was liable to be terminated, if he was not found fit to hold the post.
(3.) The appellant failed to qualify for a favourable opinion of his superior Officers. A number of adverse remarks against him were entered in the Character Roll for the year 1951-1952. One of these remarks considered the appellant's equipments from nine points of view and declared him to be poor in every respect; another commented unfavourably on his bearing as an Officer and the method he employed in the discharge of his duties, while a third referred to the meagreness of his collection figures and attributed the same to a lack of proper attention. The last referred to his disposals which were stated to have been "much below the minimum standard prescribed." This remark also mentioned a certain complaint against the appellant regarding the performance of Election duties, but except staring that the complaint was under investigation, it did not make any misconduct or inefficiency regarding the performance of those duties the subject-matter of any adverse comment.;