K D DESHPANDE Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS is an application under Section 19 of the Administrative Tribunals Act, 1985 to quash and cancel the suspension order dated 11.10.1989, Memorandum of charges, Enquiry Officer's report, the dismissal order, the order rejecting the appeal with a direction to the respondents to issue orders under FR 54 declaring that the period of suspension till the period of dismissal be treated as period of duty for all purposes including pay, pension, leave etc., with all benefits.

(2.) The applicant while working as Inspector of Income Tax on 5.8.1988, CBI, SPE, Mumbai Searched the residence of the applicant and reported his findings for further action. On 11.10.1989, respondent No. 1, the Commissioner of Income Tax, placed the applicant under suspension under Rule 10(1) of CCS (CCA) Rules, 1965. On 12.10.1989 memorandum of charges under Rule 14 of the CCS (CCA) Rules, 1965 was served on applicant. The applicant approached the Tribunal by O.A. 685/91 with a prayer that order of suspension may be deemed to have been revoked. The said O.A. was decided on 17.8.1995 with a direction that the proceedings shall be finalisd within six months from the date of delivery of the certified copy of the order dated 17.8.1992. The Enquiry Officer submitted report dated 30.12.1992 by letter dated 3.3.1993. Respondent No. 1 issued show cause notice to the applicant as to why major/minor penalty should not be imposed on the applicant (Annexure A-2). The applicant replied to the show cause notice vide reply dated 9.3.1993.

(3.) THE grievance of the applicant is that there was no indication of the treatment of the report proposed by the respondent No. 1 as accepted, rejected, or modified and accepted, or any indication on the charges and/or penalties minor/or major proposed to be imposed or directing the applicant to make any submission thereon, for consideration of the Disciplinary Authority. Suddenly he received the order of Dismissal No. NSK/D/110(NG-8)/96-97/859 dated 16.1.1997. THE applicant preferred an appeal against the said order. After hearing the applicant in person, the appeal was rejected. THE applicant filed an application for Review/revision addressed to the Chairman, Central Board of Direct Taxes, New Delhi in terms of Rule 29(1 )(iv) of CCS (CCA) Rules 1965, which was returned by the respondent No. 3 stating that as the Chairman is not the appropriate authority to whom the review/revision is to be addressed, it is being returned with the request that it may be addressed to the appropriate authority. THE applicant resubmitted the application under Rule 29 as deemed application for Review / Revision through the Appellate Authority the respondent No. 2, the Chief Commissioner of Income Tax by letter dated 30.4.1999 for action/consideration. It was again returned by the respondent No. 2 with a letter No. PN/ CC/Vig./Rev. Appln./KKD/l 98 dated 7th June 1999, stating that the appropriate authority for revision is the President of India. THE applicant claims that his action in preferring an application for review/revision addressed to the Chairman CBDT/Chief CIT under Rule 29 is correct. THE action of Chief Commissioner of Income Tax, Pune and the Chairman, Central Board of Direct Taxes have only just avoided entertaining the applicant's application for a review or revision of the impugned order. Hence the applicant has filed this O.A. for the above stated reliefs.