TaxTMI 
TaxTMI 
2016 (10) TMI 1078
X X X X Extracts X X X X
X X X X Extracts X X X X
....cer of cadre of Indian Revenue Service (for short "IRS"), who entered into the service through 1992 batch. It is stated that an FIR RC No. BA1/2005/A0017 was registered on 04.04.2005 by Central Bureau of Investigation (CBI) (Respondent No. 4) in respect of disproportionate assets to the known sources of the appellant. The prosecution case is that the appellant has amassed the assets valued at Rs. 1,27,38,353/- in his name and in the names of his wife and minor son during the check period 04.01.1993 to 31.03.2004, which is disproportionate to the known sources of his income. The investigation took almost six years to get completed, which revealed that a sum of Rs. 56,30,296/- was invested by the appellant through Benami transactions in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e first stage on 03.05.2011 advice of Central Vigilance Commission (CVC) was sought by the Finance Department. On 01.09.2011, the CVC recommended that the sanction for prosecution be granted. The department concerned (Finance Department) endorsed the matter again on 01.11.2011 for fresh opinion of the CVC. But the CVC, through its Office Memorandum dated 02.11.2011, reiterated its opinion. The Finance Department thereafter referred the matter to Department of Personnel and Training (for short "DOPT") for its views. The DOPT did not appreciate the stand of the Finance Department that the sanction should be accorded only if the CBI provides sufficient evidence and communicated the same through letter dated 29.03.2012. However, it observed tha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd argued that where a power is given to do a certain thing in a certain way, the thing must be done in that way or not at all. 5. We have considered the submissions of learned senior counsel, and perused the record. 6. Before further discussion, we thing it just and proper to quote relevant part of Government of India (Allocation of Business) Rules, 1961. Sub-rules (3) and (4) of Rule 3 of the Rules read as under: - "(3) Where sanction for the prosecution of any person for any offence is required to be accorded - a) If he is a Government servant, by the Department which is the Cadre Controlling authority for the service of which he is a member, and in any other case, by the Department in which he was working at the time of commission....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s. The issues and policy matters which are required to be decided by the Government are dealt with by several functionaries some of whom may record notings on the files favouring a particular person or group of persons. Someone may suggest a particular line of action, which may not be conducive to public interest and others may suggest adoption of a different mode in larger public interest. However, the final decision is required to be taken by the designated authority keeping in view the larger public interest. The notings recorded in the files cannot be made basis for recording a finding that the ultimate decision taken by the Government is tainted by mala fides or is influenced by extraneous considerations......" 9. In Sethi Auto Servic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d in the case of a public servant, who is neither employed in connection with affairs of the Union or the State, from the authority competent to remove him. Sub-section (2) of Section 19 of the Act provides that where for any reason whatsoever any doubt arises as to whether the previous sanction, as required under sub-section (1) should be given by the Central Government or the State Government or any authority, such sanction shall be given by that Government or authority which could have been competent to remove the public servant from his office at the time when the offence was alleged to have been committed. Sub-section (3) of Section 19 of the Prevention of Corruption Act, 1988 provides as under: - "(3) Notwithstanding anything contai....