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Disciplinary proceedings without oral evidence in support of charge is non-est: Supreme Court

Case Law Details

TaxGuru Citation
2024 taxguru.in 5797
Case Name
Satyendra Singh Vs State Of Uttar Pradesh & Anr. (Supreme Court of India)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
18/11/2024
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Satyendra Singh Vs State Of Uttar Pradesh & Anr. (Supreme Court of India)

Supreme Court held that disciplinary proceedings against appellant (commercial tax officer) pertaining to charges punishable with major penalty without oral evidence recorded by department in support of charges is totally vitiated and non-est in the eye of law.

Facts- The appellant, while being posted as Assistant Commissioner, Commercial Tax, Khand- 13, Ghaziabad faced disciplinary proceedings in furtherance of a charge sheet dated 5th March, 2012. The Inquiry Officer conducted the inquiry and submitted an Inquiry Report dated 29th November, 2012. The Disciplinary Authority being the Principal Secretary, Tax Registration Department, Lucknow, U.P., issued a Show Cause Notice accompanied with the Inquiry Report to the appellant. The appellant submitted his reply/objections to the said Show Cause Notice. The Disciplinary Authority, considered the reply of the appellant and issued the Order dated 5th November, 2014, whereby it awarded the punishment of Censure Entry as well as stoppage of two grade increments with cumulative effect to the appellant.

The appellant challenged the order imposing penalty by filing the Claim Petition before the Tribunal which allowed the same vide order dated 5th June, 2015; thereby, quashing the order dated 5th November, 2014.

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