IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 15TH FEBRUARY 2008 / 26TH MAGHA 1929 OP.No. 21311 of 1999(K) ----------------------- PETITIONER: ------------------- K.P.NARAYANAN, S/O.LATE KUNJIKANNAN NAMBIAR, INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. BY ADV. SRI.T.A.SHAJI RESPONDENTS: ---------------------- 1) STATE OF KERALA, REP: BY THE CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2) COMMISSIONER OF COMMERCIAL TAXES, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SMT.SUDHA DEVI. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 15/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP.NO.35312/1999 IN OP.NO.21311 OF 1999-K. DISMISSED. 15.2.2008. Sd/- T.R.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS:- P1: COPY OF THE MEMO DTD.21.1.97 OF THE BOARD OF REVENUE (TAXES), THIRUVANANTHAPURAM. P2: COPY OF THE EXPLANATION DTD.8.1.98 SUBMITTED BY THE PETITIOINER. P3: COPY OF THE MEMO OF CHARGES ALONG WITH STATEMENT OF ALLEGATION DTD.7.12.98 ISSUED BY THE 2ND RESPONDENT. P4: COPY OF THE CIRCULAR MEMOANDUM NO.A5.444396/73/TX DATED 24.3.1975 OF THE GOVT. OF KERALA. P5: COPY OF THE REPLY DTD.23.2.99 SUBMITTED BY THE PETITIONER. P6: COPY OF THE ORDER DTD.9.6.99 OF THE SECOND RESPONDENT ON THE PETITIONER. P7: COPY OF THE ORDER DTD.9.4.99 ISSUED BY THE SECOND RESPONDENT. P8: COPY OF THE RELEVANT EXTRACT OF THE RECORD DATED 6.2.97 OF THE ACCOUNTANT GENERAL (AUDIT II). RESPONDENTS' EXHIBITS:- NIL. ( true copy ) P.A. TO JUDGE. kvs/- T.R.RAMACHANDRAN NAIR, J. ========================= OP.No.21311 of 1999-K. ========================= Dated this the 15th day of February, 2008. J U D G M E N T The petitioner has filed this Original Petition challenging Exts.P1, P2 and P6 which are proceedings passed pursuant to the disciplinary action taken against him while he was working as Assistant Commissioner (Assessment) in Special Circle-II, Kozhikode. Ext.P1 is the memo issued to him. The allegation therein is that there had been a non-levy of turnover tax while completing final assessment resulting in short levy of an amount of Rs.66,400/-. Ext.P2 explanation was furnished by the petitioner denying the allegation. Thereafter Ext.P3 memo of charges was issued to which the petitioner submitted a detailed explanation as Ext.P5. But by Ext.P6 he was awarded with a punishment of barring one increment without cumulative effect in the existing scale of pay. Ext.P7 is an order passed by the very same authority who issued Ext.P6 in respect of another officer where in similar OP.No.21311 of 1999-K. 2 circumstances that officer was let off with a warning. 2. The contention raised by the petitioner is that being a quasi judicial authority the allegation of misconduct while he was exercising that function cannot be sustained. The learned counsel for the petitioner relied upon the principles laid down in the decision reported by the Hon'ble Supreme Court in Zunjarrao Bhikaji Nagarkar v. Union of India (AIR 1999 SC 2881) and of the decision of a learned Single Judge of this Court in the judgment dated 1.3.2006 in OP.No.20288/2000. It is submitted that the allegations raised against the petitioner cannot form the subject matter of a disciplinary proceeding. 3. The respondents have filed a detailed counter affidavit supporting the action. In the addl. counter affidavit filed on behalf of the first respondent it is mentioned that subsequent to the filing of the Original Petition the petitioner has preferred an appeal under Rule 23 of Kerala Civil Services (Classification, Control & Appeal) Rules, 1960 before the Government and the same is pending consideration. OP.No.21311 of 1999-K. 3 4. In the light of the above statement in the addl. counter affidavit this Original Petition is disposed of directing the first respondent to hear and dispose of the appeal filed by the petitioner challenging Ext.P6. The petitioner will be offered an opportunity of a personal hearing also. The same shall be done within a period of five months from the date of production of a copy of this judgment. T.R.RAMACHANDRAN NAIR, JUDGE. kvs/-