https://www.taxtmi.com/caselaws?id=156473 A quasi-judicial tax officer cannot be subjected to disciplinary action merely because an assessment order is later found erroneous in appeal. The assessment function under the Tamil Nadu General Sales Tax Act is corrected through the statutory appellate and revisional hierarchy, not by departmental punishment for a simple mistake, inadvertence, or omission. Disciplinary proceedings become justified only where the officer's conduct shows dishonesty, recklessness, grave negligence, lack of good faith, or misconduct. Once the initiation of proceedings was unsustainable, the stoppage of increment and the consequential administrative order had no legal basis and were liable to be quashed. en-us Tue, 13 Jun 1989 00:00:00 +0530 Thu, 30 Aug 2018 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156473 A quasi-judicial tax officer cannot be subjected to disciplinary action merely because an assessment order is later found erroneous in appeal. The assessment function under the Tamil Nadu General Sales Tax Act is corrected through the statutory appellate and revisional hierarchy, not by departmental punishment for a simple mistake, inadvertence, or omission. Disciplinary proceedings become justified only where the officer's conduct shows dishonesty, recklessness, grave negligence, lack of good faith, or misconduct. Once the initiation of proceedings was unsustainable, the stoppage of increment and the consequential administrative order had no legal basis and were liable to be quashed. Case-Laws VAT and Sales Tax Tue, 13 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156473