Minor-penalty proceedings require written notice of alleged lapses and an opportunity for the employee to submit a written defence within the specified period, subject to any extension granted by the Competent Authority. Any defence must be considered before an order is passed. If an inquiry is considered necessary, the procedure for imposing a major penalty applies. The record must include the imputations, defence statement, if any, and the Competent Authority's reasoned order.

The Competent Authority may remit a case for fresh or further inquiry, with written reasons, where it is not the Inquiry Officer. It must record reasons before disagreeing with findings on any charge and may make its own findings where the evidence on record is sufficient. Based on findings concerning all or any charges, it may impose an applicable disciplinary penalty or, where no penalty is warranted, exonerate the employee.

Major penalties may be imposed only after an inquiry. The Competent Authority must communicate definite charges and supporting allegations, allow a written defence, and may appoint an eligible Inquiry Officer and Presenting Officer. The employee may obtain assistance from another employee, inspect relevant documents, seek production of evidence, cross-examine witnesses, present a defence and file a written brief. Non-compliance may lead to an ex parte inquiry. The Inquiry Officer must prepare a reasoned report assessing evidence and recording findings on each charge, subject to safeguards where a different charge emerges.

Regulation 79 prescribes minor and major disciplinary penalties for employees who breach regulations or instructions, act negligently, breach discipline, or commit misconduct. Minor penalties include censure, withholding promotion or increments, recovery of pecuniary loss, and limited non-cumulative pay reduction. Major penalties include specified pay reduction, reduction in grade, compulsory retirement, removal, and dismissal. It also excludes specified actions from the meaning of penalty, including certain increment withholding, non-promotion, reversion, termination under employment terms, medical termination, and retirement.

Workplace sexual harassment of any woman employee is prohibited, including unwelcome physical, verbal or non-verbal sexual conduct. Complaints are handled by a Complaints Committee chaired by a senior woman employee and having specified male, women and non-governmental organisation representation. The Committee may set its procedure, close motivated or frivolous complaints after intimation, or initiate a reasoned inquiry. It is deemed to be the inquiry officer for disciplinary purposes, may provide counselling or support services, and submits an inquiry report. The Competent Authority initiates disciplinary proceedings and imposes penalties for proven violations.

Regulation 78 prohibits employees from misusing Authority-granted residential accommodation, facilities or concessions. Employees may not sub-let, lease, or allow another person to occupy allotted residential accommodation without the Authority's express permission. Following determination or cancellation of an allotment, the employee must vacate within the period specified by the allotting authority.

Employees must not make statements of fact or opinion that adversely criticise a current or recent policy or action of the Authority or Government. The restriction covers broadcasts, electronic media, publications made under any name or anonymously, press communications, and public utterances. It does not apply to statements or views made in an official capacity or while performing assigned duties.

Employee disciplinary rules prohibit an employee from addressing an appeal, representation or petition to any outside authority or person concerning a matter relating to the employee's service in the Authority. Such conduct constitutes a breach of discipline.

Regulation 75 requires an employee to obtain prior sanction from the competent authority before approaching a court or the press to vindicate an official act subjected to adverse criticism or defamatory attack. It does not restrict action to vindicate the employee's private character or acts done in a private capacity, but any such action must be reported to the competent authority.

Arrest for debt, criminal charges, or detention under legal process results in deemed suspension from the date of arrest or detention, with suspension payment subject to later adjustment. The period is treated as duty on acquittal of all blame or where no improper conduct caused the detention. Imprisonment for debt or conviction involving gross moral turpitude or affecting official duties may attract dismissal or another prescribed penalty. Reinstatement follows where a higher court sets aside the conviction and acquits the employee.

Employees must manage private affairs to avoid habitual indebtedness or insolvency and promptly report debt-recovery or insolvency proceedings to the competent authority. Employees in debt must file signed half-yearly financial statements identifying corrective measures. False statements, failure to submit statements, inability to clear debts within a reasonable time, or seeking insolvency-court protection may attract disciplinary action. Debt and inability to liquidate it are determined by prescribed liability, income, personal-resource, expense, and time-based criteria.

Employees must comply with laws concerning intoxicating drinks or drugs applicable at their place of posting. They must ensure that intoxicating drinks or drugs do not affect duty performance, must not appear intoxicated in a public place, and must not habitually consume intoxicating drinks or drugs in excess. Public places include qualifying clubs, bars, restaurants, public conveyances, and other places accessible to the public.

Employee participation in auctions conducted by the Authority for sale of movable or immovable property pursuant to recovery proceedings is prohibited. The restriction applies to both direct and indirect participation.

Set-off of brought forward LTCG loss against capital gain assessed as STCG under Section 50 - scope of provisions of section 74 HELD THAT:- AO had relied upon the order of the Ld. CIT(A) in the case of M/s Bharat Enterprises to deny the set-off of brought forward long-term capital losses. However, the Coordinate Bench of the ITAT, in the case of M/s Bharat Enterprises, has overturned the order of the Ld. CIT(A) and the operative portion of the order of the Coordinate Bench of the ITAT [2011 (... ... ...

Employees must not misuse their official position in dealings with outside agencies, market intermediaries or the public. Official clarifications should ordinarily be communicated in writing. Office facilities and official letterheads must not be used to seek allotment of shares or securities for family members, friends or associates. Employees must avoid activities, favours or physical facilities that may compromise integrity and fairness in performing official duties. Use of official position for personal favour for oneself, family members, relatives or friends is strictly prohibited.

K. SUBBA RAO, RAGHUBAR DAYAL AND S.K. DAS, JJ. JUDGMENT K. SUBBA RAO, J. 1. This appeal by special leave arises out of the judgment of the Bombay High Court sentencing Nanavati, the appellant, to life imprisonment for the murder of Prem Bhagwandas Ahuja, a businessman of Bombay. 2. This appeal presents the commonplace problem of an alleged murder by an enraged husband of a paramour of his wife : but it aroused considerable interest in the public mind by reason of the publication it r... ... ...

Employees must obtain prior sanction from the competent authority before soliciting or accepting contributions or participating in the raising of funds or other collections. The restriction applies to collections in cash or kind and operates irrespective of the purpose for which the funds are sought.

Regulation 69 prohibits an employee from joining or continuing membership in an association whose objects or activities prejudice the interests of the Authority, India's sovereignty and integrity, public order, or morality.

Employee demonstrations are prohibited where an employee engages in or participates in conduct prejudicial to the interests of the Authority, India's sovereignty and integrity, State security, friendly relations with foreign States, public order, decency or morality. The prohibition also extends to demonstrations involving contempt of court, defamation, or incitement of an offence.

Employees are prohibited from private borrowing, lending, securities dealings and guarantees that create financial obligations or conflicts involving brokers, moneylenders, subordinate employees, constituents, or persons and entities dealing with the Authority. Borrowing by dependent family members from such persons is also restricted. Private guarantees or indemnities require prior permission of the competent authority. Employees may obtain loans from a cooperative credit society of which they are members and may stand surety for another member's loan from that society.