1997 (5) TMI 34

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....r dated February 30, 1992, passed by the Presiding Officer, Special Court (Economic Offences), Muzaffarpur, whereby he took cognizance against the petitioner of an offence under section 276B of the Income-tax Act and also order dated March 27, 1992, passed by the Commissioner of Income-tax, Patna--opposite party No. 1, under section 279(1) of the Income-tax Act, whereby he sanctioned the filing of....

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....as ever obtained. The petitioner, being a Treasury Officer, was a public servant and was not removable from his office save with the sanction of the State Government. It was part of his official duty to deduct the income-tax from the salary of various Government servants and thereafter submit a return in that regard. His failure to submit the return is, thus, directly related to the official dutie....