Penalizing Commercial tax officer for not reaching targeted collection is not lawful

P.Saravanan Vs State of Tamilnadu (Madras High Court) Madras High Court held that commercial tax officer cannot be penalized merely on the ground that the collection target was not reached by him. Accordingly, order imposing penalty is liable to be set aside. Facts- The petitioner is aggrieved by the order of the Joint Commissioner/ the 3rd respondent. In the said order, the Joint Commissioner found that the Delinquent Officer did not perform his duties while being a part of Roving Squad, failed to book cases, resulting in low performance and less compounding fee collection though the target c...