TaxTMI 
TaxTMI 
2023 (10) TMI 520
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....ts including seniority and promotion to the post of Commercial Tax Officer on par with his junior Mr.R.Jeyapandian, whose name is found in S.No.118 in the panel of Commercial Tax Officer dated 22.11.2018 with all consequential benefits. 2. Heard Mr.K.Krishnamoorthy, learned counsel for the petitioner and Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate appearing for the respondents. 3. The facts of case in brief are as follows: The petitioner was working as DCTO II / BTPS, Trichy and who form part of the inspection team comprised of Mr.G.Balasubramanian, Commercial Tax Officer and two DCTOs namely the petitioner herein and Mrs.P.Kanchana. The inspection team conducted a surprise inspection in the premises of Tvl.Mangal Enterpri....
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....the failures were not detected by the superiors also; but the superior's failure to detect the failure of the subordinate cannot be an excuse for the subordinate. However, the absence of proof of ulterior motive is a ground for some leniency in quantum of punishment. Hence, taking a lenient view, the punishment of stoppage of increment for one year with cumulative effect inclusive of any period spent on leave is imposed on Thiru.K.Govindasamy, formerly Deputy Commercial Tax Officer-II/BTPS, Trichy now Deputy State Tax Officer / Superintendent, Office of the Assistant Commissioner(ST), Woraiyur Assessment Circle, Trichy Division and ordered accordingly." 4. The appeal filed by the petitioner against the said order has also been confirme....
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.... years from 2010-2011 to 2014-2015. Stock difference, reversal of ITC on purchase from cancelled dealers were the issues for the year 2015-2016. Aggrieved against the revision order, the dealer filed appeal before the Appellate Deputy Commissioner, Trichy. The Appellate Authority allowed all the appeals filed by the dealer. Subsequently, appeal orders have been given effect to all the years from 2010- 2011 to 2015-2016 and demands were eliminated. Hence, revenue effect stands eliminated. In the light of the above developments, the Government, after careful and independent examination of the charges framed, explantion of the charged officer, findings of the Inquiry Officer, and the further representation of the charged officer, along with th....
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...., the Court can substitute a suitable punishment. 12. If the principle enunciated in the above judgments is applied to the facts of the instant case, it is clear that the writ petitioner is entitled for the similar treatment, that has been extended to N.Subramanian and after passage of time, remitting the matter again to the authorities would not serve any purpose. Thus, directing the authorities to modify the punishment impoed on the writ petitioner to th one that has been imposed on N.Subramanian would meet the ends of justice. Thus, the learned Single Judge rightly set aside the Government Order refusng to extent such benefit to him. We find no reason to interfere with the said order." 8. However, the learned Government Advocate appea....
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....r repeating or multiplying the same irregularity or illegality or for passing a similarly wrong order. A wrong order / decision in favour of any particular party does not entitle any other party to claim benefits on the basis of the wrong decision. Even otherwise, Article 14 cannot be stretched too far for otherwse it would make functioning of administrtion impossible. (Vide Chandigarh Admn. v. Jagjit Singh, Anand Buttons Ltd. v. State of Haryana, K.K.Bhalla v. State of M.P. and Fuljit Kaur v. State of Punjab." 9. A careful perusal of the ratio laid down in the above judgment would clarify that if similarly placed persons have been granted some relief due to inadvertance or mistake, such orders do not confer any legal right on others to ge....