D. Basu, J. - (1.) The Petitioner, who was appointed a lower division clerk in 1952, was at the material time serving, on promotion, as Assistant Revenue Officer at Lalbagh (Murshidabad).
(2.) On April 24, 1962, he was suspended by the order at annEx. A to the petition and on July 8, 1962, he was served with the charge -sheet at annEx. B to the petition to show cause why he "should not be dismissed from Government service or otherwise suitably punished" for having committed a temporary defalcation of a specified sum and certain acts alleged to be done by the Petitioner with an intention to defraud the Government. Sri Sen Gupta, Magistrate, First Class, was appointed Inquiry Officer. The Inquiry Officer who submitted his report on October 15, 1962, held that though "there was some circumstantial evidence to suspect, the charges of temporary defalcation and of false entry in the loans ledger do not appear to have been established...beyond reasonable doubt". In the circumstances, the Inquiry Officer recommended (annEx. F) that the Petitioner "be degraded to a lower post or be given a post of the grade of his present post in which he will not have to deal with Government money".
(3.) The Collector (Respondent No. 1), however, by his order dated September 11, 1963, differed from the report of the Inquiry Officer and held the Petitioner guilty of all the charges under 13 counts and proposed to punish the Petitioner by awarding five penalties (ann Ex. F) and directed the Petitioner to submit his representation against the proposed punishments. The Petitioner appeared before the Collector and made oral submissions which were, however, rejected and the proposed penalties were imposed by the Collector's order of October 10, 1963 ann Ex. G), which penalties are: (i) Reversion to the post of lower division clerk; (ii) His pay, on reversion, should be reduced to the first stage in the time scale for a lower division clerk; (iii) Stoppage of increment for five years; (iv) On the expiry of the said period of five years the Petitioner shall earn the first increment in the time scale and his previous service during the period of reduction shall not count towards increment; (v) Denial of consideration for any promotion during the said period of five years; (vi) The entire balance at his credit as security shall be forfeited to the Government in satisfaction of Rs. 325 held to have been defalcated by the Petitioner in charge No. 5. (vii) The period of suspension will not count towards pension; (viii) He shall not be paid any proportion of his pay and allowances during the period of suspension than what he has already got (i.e. 1/4 of his pay and allowances as subsistence allowance - -vide annEx. A).;