- (1.) The petitioner, who was working as Senior Tax Assistant in the Office of Additional Commissioner of Income Tax, Chandigarh, has filed the instant writ petition under Articles 226 and 227 of the Constitution of India for quashing of the order dated February 2, 2012 passed by the Central Administrative Tribunal, Chandigarh Bench, Chandigarh (hereinafter referred to as 'the Tribunal'), whereby his Original Application No.309-CH- 2011 challenging the order of his removal from service, has been dismissed.
(2.) In this case, the petitioner was charge-sheeted under Rule 14 of the Central Civil Services (CCA) Rules, 1965 on the allegations that while working in the office of ITO Ward 6(1), Chandigarh, he was entrusted the job of processing the cases under Section 143(1) of the Income Tax Act, 1961 and preparing/issuing of demand notices/refund orders and other assessment related jobs. On 7.11.2006, three journalists informed the office of JCIT, Range-VI, Chandigarh that they had prepared the video clipping of the petitioner accepting money from an assessee as consideration for issue of refund. The second article of charge against the petitioner was that he was found absent from the office after lunch break on 7.11.2006 without any intimation to the ITO, Ward-6(1) Chandigarh where he was posted. On 8.11.2006 he handed over an application for two days casual leave i.e. 8 th and 9 th November, 2006, with permission to leave the headquarters, to the Chowkidar without prior approval of the officer incharge. The third article charge against the petitioner was that on 8.11.2006, on checking the almirah and drawers of the petitioner, some documents were found which relate to letters to assessees asking them to furnish details of the bank accounts for issue of refunds, letters addressed to ITO regarding revalidation of refunds and advices of refunds duly signed by the ITO, which normally should not be in his possession. Therefore, disciplinary proceedings were initiated against the petitioner. During the departmental enquiry all the charges stood proved.
(3.) The Inquiry Officer on the basis of the material proved on record, i.e., video clipping, as certified by the Central Forensic Science Laboratory, Chandigarh and a report on CD in Hindi submitted by the Presenting Officer, came to the conclusion that the petitioner after accepting the bribe had handed over the refund voucher to the assessee. On the basis of the said enquiry report, after serving the notices and following the procedure, the order of removal from service was passed against the petitioner.;