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Delhi HC Upheld Dismissal of CAG Officer Due to Impersonation & Unauthorised Audits

Case Law Details

TaxGuru Citation
2026 taxguru.in 1492
Case Name
SC Vohra Vs Comptroller And Auditor General of India And Ors (Delhi High Court)
Date of Judgement/Order
Only available for paid members
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SC Vohra Vs Comptroller And Auditor General of India And Ors (Delhi High Court)

The Delhi High Court considered a writ petition challenging an order dated 29.07.2008 passed by the Central Administrative Tribunal, Principal Bench, New Delhi, which had dismissed the petitioner’s Original Application (O.A. No. 499/2008). The petitioner had sought to assail disciplinary proceedings that culminated in his dismissal from service.

The petitioner was appointed as an Upper Division Clerk in July 1969 and later served in New Delhi after a mutual transfer. His cadre was redesignated as Auditor, and he was promoted as Senior Auditor in 1984. Between 1992 and 2002, he was posted in Audit Management Group–IV. Allegations arose that between November 1996 and May 1999, he unauthorisedly conducted audits of industrial units in the Okhla Industrial Area, issued audit memos and completion certificates without authority, and impersonated an Assistant Audit Officer by misusing the official seal. A complaint dated 25.05.1999 from the Delhi Textile Processors Association triggered a fact-finding inquiry, which found the allegations to be true. The matter was investigated further, including forensic examination by the Central Forensic Science Laboratory (CFSL).

After investigation, a charge memorandum dated 26.03.2004 was issued under Rule 14 of the CCS (CCA) Rules, 1965. The petitioner denied the charges. A departmental inquiry was conducted between April and December 2004. The Inquiry Officer held the charges proved, and after considering the petitioner’s representation, the Disciplinary Authority imposed the penalty of dismissal from service on 20.05.2005. The statutory appeal was rejected on 20.07.2005.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 21,146

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