TaxTMI 
TaxTMI 
2017 (1) TMI 867
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....om Vellore Division to Trichy Division and challenging the order of transfer, the petitioner has filed W.P.No.11123 of 2014 and the order of transfer was stayed by this Court and in the meanwhile, the petitioner was also issued with a charge memo dated 30.04.2014 alleging that while he was serving as DCTO at Kottakuppam check-post has accepted the transit passes surrendered by the persons in-charge of vehicles related to movement of oil to Puducherry State without actual movement of vehicle with goods and the said act has been done with the connivance of dealers and thereby caused revenue loss to the Government to the tune of Rs. 3,65,257/-. The writ petition filed by the petitioner challenging the order of transfer was disposed of with certain directions and he has also joined in the transferred post and thereafter, submitted his explanation to the charge memo. The Assistant Commissioner (CT), Enforcement, Vellore was appointed as the Enquiry Officer and after inquiry, it was found that the charges framed against the petitioners are not proved and the Enquiry Report was placed before the Disciplinary Authority, namely the respondent. The Disciplinary Authority has recorded reasons....
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.... verification of the vehicular movement recorded at Anumanthai Toll Plaza at the East Coast Road and other materials and held that the charges framed against the petitioner had been proved and imposed the punishment of stoppage of increment for a period of one year without cumulative effect, vide impugned order dated 20.07.2016. The petitioner, challenging the legality of the same, has filed this writ petition. W.P.No.31518 of 2016 4. The petitioner was directly recruited as Deputy Commercial Tax Officer through the Tamil Nadu Public Service Commission and joined duty on 26.12.2012 as Commercial Tax Officer, Pattukottai-I and he claims that his service is meritorious. The petitioner, on completion of nine months training, was posted as Deputy Commercial Tax Officer (DCTO) at Kottakuppam checkpost on 13.08.2013 and while serving so, to his shock and surprise, the third respondent has passed an order dated 07.04.2014 transferring him from Vellore Division to Trichy Division and challenging the order of transfer, the petitioner has filed W.P.No.11122 of 2014 and the order of transfer was stayed by this Court and in the meanwhile, the petitioner was also issued with a charge memo dat....
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....transit passes surrendered by persons in-charge of vehicles related to movement of oil to Puducherry State without actual movement of vehicle with goods and the said act has been done with the connivance of dealers and thereby caused revenue loss to the Government to the tune of Rs. 2,55,275/-. The writ petition filed by the petitioner challenging the order of transfer was disposed of with certain directions and he has also joined in the transferred post and thereafter, submitted his explanation to the charge memo. The Assistant Commissioner (CT), Enforcement, Vellore was appointed as the Enquiry Officer and after inquiry, it was found that the charges framed against the petitioners are not proved and the Enquiry Report was placed before the Disciplinary Authority, namely the respondent. The Disciplinary Authority has recorded reasons for disagreeing with the findings of the Enquiry Officer by taking into consideration verification of the vehicular movement recorded at Anumanthai Toll Plaza at the East Coast Road and other materials and held that the charges framed against the petitioner had been proved and imposed the punishment of stoppage of increment for a period of one year wi....
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....erials placed before it. 9. A perusal of the charge memo issued to the petitioners would disclose that as per Annexure-III viz., details received from Assistant Commissioner (CT), Puzhal Checkpost, Chennai in Pdl.No.1/2014 dated 21.03.2014 taken from Toll Gate at Anumanthai East Coast Road, Chennai in respect of vehicle transporting oil from Chennai to Pondicherry from 19.11.2013 to 22.02.2014, has been relied upon and no witnesses have been examined. A perusal of the report of the Enquiry Officer would disclose that not even the documents mentioned in the Annexure-III to the charge memo has been marked and no witnesses have been examined and the Enquiry Officer, on an appraisal of the materials placed, has reached the conclusion that the charges framed against the petitioner are not proved and submitted the same to the Disciplinary Authority/respondent. 10. The Disciplinary Authority, on going through the Enquiry Officer's Report, has disagreed with the findings and recorded reasons that no prudent business man except tax evaders can pay toll for not using the road infrastructure and therefore, it is proved beyond doubt that the evaders were indulged in tax evasion by creati....