TaxTMI 
TaxTMI 
2024 (7) TMI 1651
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...., by instituting these petitions, challenges the common judgment and order dated 4/5/2022, passed by the Aurangabad Bench of Maharashtra Administrative Tribunal (hereinafter referred to as the Tribunal), whereby Original Applications No.935/2019, 936/2019 and 937/2019 have been dismissed and the prayers made therein for quashing the charge sheets issued against the petitioner has not been acceded to. 4. Shri Sujeet Joshi, learned counsel representing the petitioners has vehemently argued that, the Tribunal, while passing the impugned judgment dated 4/5/2022, has not construed the provisions contained in Rule 27(2)(b)(ii) and Rule 27(6)(a) of the Pension Rules, 1982 correctly, and hence, the judgment and order passed by the Tribunal is liable to be quashed. His further submission is that as a matter of fact the charge sheets which were challenged by the petitioner for filing the Original Applications before the Tribunal are liable to be quashed for the reason that such charge sheets could not have been issued as per the provisions contained in Rule 27(2)(b)(ii) of the Pension Rules, 1982, as the events in respect of which the charge sheets were issued had admittedly taken place mor....
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....of the petitioner, i.e. before 31/5/2017. Contention raised by the learned A.G.P. representing the respondent State is that, departmental proceedings ordinarily are said to be initiated/ instituted when a charge sheet is issued and in this respect, the date of service of charge sheet cannot be deemed to be the date on which the departmental proceedings are instituted. 8. On the aforesaid counts, it has been contended by the learned A.G.P. that the Tribunal, while passing the impugned judgment dated 4/5/2022, has not committed any illegality or error and accordingly, no interference in the said judgment is called for by this Court in exercise of its jurisdiction under Article 226 of the Constitution of India. 9. We have heard the learned counsel for the respective parties and have also perused the record available before us on the Writ Petition. 10. Certain facts which are not in dispute need to be noted before we delve into respective submissions advanced by learned counsel representing the respective parties. 11. Admittedly, the petitioner, while working on the post of Executive Engineer with the Public Works Department of the State Government, retired on 31/5/2017. The charge....
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....ct and in accordance with the procedure applicable to the departmental proceedings in which an order of dismissal from service could be made in relation to the Government servant during his service. 15. Rule 27(6) of the Pension Rules provides that, the proceedings shall be deemed to be instituted on the date on which the charge sheet is issued to the Government servant or the pensioner. Rule 27(6)(a) is also extracted hereinbelow:- "(6) For the purpose of this rule :- (a) departmental proceedings shall be deemed to be instituted on the date on which the statement of charges is issued to the Government servant or pensioner, or if the Government servant has been placed under suspension from an earlier date, on which date; 16. Thus, the question which falls for our consideration is as to whether in the instant case, the departmental proceedings would be deemed to have been instituted on 28/4/2017 when the charge sheets were issued on 2/4/2019 when the charge sheets are said to have been served upon the petitioner. If we come to the conclusion that the departmental proceedings shall be deemed to be instituted against the petitioner in the instant case on 2/4/2019, the bar of Rul....
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....rnment servant is not a necessary part of the requirement of 'issuance' of charge sheet. 18. Paragraphs 13, 14, and 15 of the judgment in the case of Delhi Development Authority (supra) are apposite to be quoted here, which run as under: "13. It will be seen that in Jankiraman also, emphasis is on the stage when a decision has been taken to initiate the disciplinary proceedings' and it was further said that 'to deny the said benefit (of promotion), they must be at the relevant time pending at the stage when charge-memo/chargesheet has already been issued to the employee'. The word 'issued' used in this context in Jankiraman it is urged by learned counsel for the respondent, means service on the employee. We are unable to read Jankiraman in 'this manner. The context in which the word 'issued' has been used, merely means that the decision to initiate disciplinary proceedings is taken and translated into action by despatch of the chargesheet leaving no doubt that the decision had been taken. The contrary view would defeat the object by enabling the government servant, if so inclined, to evade service and thereby frustrate the decision and get promoti....
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.... disciplinary authority to initiate the departmental proceedings. The occurrence of the word 'issued' in Rule 27(6)(a) of the Pension Rules, 1982 has, thus, to be construed accordingly. If the law laid down by the Hon'ble Apex Court in case of Delhi Development Authority (supra) is borne in mind, the act of 'issuance' of charge sheet would only mean a decision to institute the proceedings, framing of charge sheet and its despatch to the Government servant. It would not in any circumstance, mean to 'serve' the charge sheet upon the Government servant. 20. Reliance placed by learned counsel for the petitioner on the judgment in the case of Banarsi Debi (supra) is highly misplaced for the simple reason that the issue which was under consideration before the Hon'ble Supreme Court in the said case related to interpretation of the expression 'issued' occurring in Section 34(1) of the Indian Income Tax Act, 1922. It is well settled principle of law that for construing a Taxing Statute, the doctrine of strict interpretation is to be applied. In any case, the meaning ascribed to the word 'issued' occurring in a Taxing Statute, in our opinion, cannot be borrowed for interpreting such expres....