https://www.taxtmi.com/caselaws?id=442028 An appellate authority may enhance a disciplinary penalty only if the governing rules expressly confer that power; absent such authority, increasing punishment from censure to demotion is without jurisdiction. The memorandum relied on for vigilance clearance could not be used to refuse a no objection certificate because it governed a different subject and did not cover the relief sought. The result is that enhancement of penalty is invalid where no enabling provision exists, and a no objection certificate cannot be withheld on the basis of an inapplicable administrative restriction. en-us Wed, 16 Aug 2023 00:00:00 +0530 Wed, 23 Aug 2023 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442028 An appellate authority may enhance a disciplinary penalty only if the governing rules expressly confer that power; absent such authority, increasing punishment from censure to demotion is without jurisdiction. The memorandum relied on for vigilance clearance could not be used to refuse a no objection certificate because it governed a different subject and did not cover the relief sought. The result is that enhancement of penalty is invalid where no enabling provision exists, and a no objection certificate cannot be withheld on the basis of an inapplicable administrative restriction. Case-Laws Indian Laws Wed, 16 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442028