TaxTMI 
TaxTMI 
2016 (10) TMI 206
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....ioner to his original position with all consequential benefits. 2. The facts as disclosed in the writ application, in a nutshell is that the petitioner was initially appointed by the Finance (Commercial Taxes) Department, Government of Bihar. In pursuance to advertisement published by the Financial Services, due to unblemished service record, the petitioner was promoted to the post of Assistant Commissioner, Commercial Taxes Department. Thereafter, he was posted at Dhanbad Circle on the post of Assistant Commissioner, Commercial Taxes Department. While continuing as such, the petitioner received one show cause dated 09.03.2013 as contained in memo issued by the Joint Commissioner (Administration), Commercial Taxes Department, Dhanbad Div....
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.... heard and disposed of the Appeal vide order dated 07.07.2010, which was remanded to him. Since as per the direction of the Appellate Authority, the petitioner disposed of the said appeals, no latches lie on the part of the petitioner in disposing of the said appeal. It has further been disclosed in the writ application that the order passed by the Joint Commissioner, Commercial Taxes Department on 08.07.2010, revision was preferred but the petitioner heard and disposed of the appeals on 07.07.2010 and no information whatsoever was furnished before the petitioner with regard to filing of the revision against the appellate order. It has further been submitted that the revision has also been disposed of by the Commissioner, Commercial Taxes D....
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....to Excellency, the Governor of Jharkhand. The Department of Personnel & Administrative Reforms, Government of Jharkhand vide Resolution dated 09.04.2015 has formulated the procedure for disposal of appeals preferred under Rule 57(5) of the Civil Services (Classification, Control & Appeal) Rules as evident from Annexure-A to the supplementary counter-affidavit. (B) On the point of ante dated order passed by the petitioner - The respondents have submitted that the petitioner has passed orders by ante dating the same. In the matter of M/s Gopal Coke Industries suo moto revision was filed on 08.07.2010 whereas just one day prior to that i.e. on 07.07.2010 the reassessment order has been passed in the light of the order of the appellate autho....
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....t proposition of law. (E) On the point that the loss caused to State Exchequer is real loss or hypothetical loss- The respondents submitted that the petitioner passed reassessment orders in favour of the dealers pursuant to the order of remand. The result of the reassessment order was that the tax liability of the dealers were reduced drastically. As such the dealers were benefitted and the revenue suffered loss of tax as compared to the tax liability as determined in the original assessment order. As such there has been actual loss of revenue to the State Exchequer and the loss with regard to different dealers consequent upon the assessment in case of different dealers have been stated therein and the petitioner by his conduct of passin....
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....nsonance with the provision as contained in Commercial Taxes Department statute. Therefore, there was no absolute latches on the part of the petitioner in disposing of the appeals. Moreover, there was no stay order or any restraint order of the Revisional Authority restraining the petitioner from passing any order in compliance to the order passed by the Appellate Authority. Learned senior counsel further submits that the alleged financial loss is not borne out of records, it is only a hypothetical assessment. But to the best of knowledge of the petitioner that in the revision cases passed by the Commissioner, Commercial Taxes Department, Ranchi, no financial loss has been caused to the Government. Therefore, the impugned order of punishmen....
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....icer properly. It is being alleged that in Dhanbad Circle petitioner was found guilty of extending benefits to business organization, thereby putting loss to the Government Revenue by passing the amended Tax Assessment in the light of the appellate order pending before the Court of learned Commissioner Commercial Taxes, Jharkhand Ranchi. Indisputably, the petitioner in pursuance to the direction of the Joint Commissioner, Commercial Taxes Department passed the order in appeal on 07.07.2010 and the said appeals were remanded by the appellate authority and the petitioner was never informed regarding pendency of the revision cases before the learned Commissioner, Commercial Taxes. Therefore, the petitioner discharged his officer's duties w....