https://www.taxtmi.com/caselaws?id=415655 Disciplinary liability for an irregular cash disbursement could not be imposed on a postal assistant who was not the disbursing authority: voucher verification and payment sanction rested with other officials, and the assistant could not halt payment after sanction. The recovery and penalty were therefore unsustainable. Fresh disciplinary action on the same cause also required compliance with Rule 3 of the Director General P & T Orders, including recorded reasons for dropping the earlier proceeding and notice of further action. Because factual charges were denied and no enquiry was held, the proceeding was procedurally defective. The challenge to the Tribunal's order failed. en-us Wed, 01 Dec 2021 00:00:00 +0530 Sat, 11 Dec 2021 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415655 Disciplinary liability for an irregular cash disbursement could not be imposed on a postal assistant who was not the disbursing authority: voucher verification and payment sanction rested with other officials, and the assistant could not halt payment after sanction. The recovery and penalty were therefore unsustainable. Fresh disciplinary action on the same cause also required compliance with Rule 3 of the Director General P & T Orders, including recorded reasons for dropping the earlier proceeding and notice of further action. Because factual charges were denied and no enquiry was held, the proceeding was procedurally defective. The challenge to the Tribunal's order failed. Case-Laws Indian Laws Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415655