https://www.taxtmi.com/caselaws?id=433712 Disciplinary proceedings against a retired officer for assessment, reassessment and refund orders in a quasi-judicial capacity may proceed where the charge-sheet discloses prima facie recklessness, negligence, misconduct or undue favour; a mere error of decision is insufficient, but the initiation was held valid on the alleged factual basis. Fairness in inquiry required the petitioner be allowed to examine or cross-examine the retired officer whose report formed the charges, subject to availability. An allegation of bias against the enquiry officer was not established because no objective material showed personal interest or a real apprehension of prejudice, though the employer could replace the enquiry or presenting officer to ensure expeditious completion. en-us Mon, 16 Jan 2023 00:00:00 +0530 Wed, 08 Feb 2023 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433712 Disciplinary proceedings against a retired officer for assessment, reassessment and refund orders in a quasi-judicial capacity may proceed where the charge-sheet discloses prima facie recklessness, negligence, misconduct or undue favour; a mere error of decision is insufficient, but the initiation was held valid on the alleged factual basis. Fairness in inquiry required the petitioner be allowed to examine or cross-examine the retired officer whose report formed the charges, subject to availability. An allegation of bias against the enquiry officer was not established because no objective material showed personal interest or a real apprehension of prejudice, though the employer could replace the enquiry or presenting officer to ensure expeditious completion. Case-Laws VAT and Sales Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433712