IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 9TH OCTOBER 2009 / 17TH ASWINA 1931 OP.No. 31370 of 2001(H) ----------------------- PETITIONER(S): --------------- C.L.REGHU, ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, SALES TAX COMPLEX, PALAKKAD. BY ADV. SRI.K.JAJU BABU SMT.M.U.VIJAYALAKSHMI RESPONDENT(S): --------------- 1. STATE OF KERALA REPRESENTED BY SPECIAL, SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, TRIVANDRUM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM. 3. THE ACCOUNTANT GENERAL (A&E), AUDIT, KERALA ACCOUNTANT GENERAL'S OFFICE, TRIVANDRUM. BY GOVERNMENT PLEADER SMT. N. SUDHA DEVI THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 09/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP.No. 31370 of 2001(H) APPENDIX PETITIONER'S EXHIBITS: Ext.P1 - TRUE COPY OF ORDER NO. IEC/88-89 DT. 20.4..89 ISSUED BY THE INTELLIGENCE OFFICER, AIT & ST, ERNAKULAM. Ext.P2 - TRUE COPY OF ORDER NO. STRP.123/89 DT. 16.8.90 ISSUED BY THE DEPUTY COMMISSIONER, AIT & ST, ERNAKULAM. Ext.P3 - TRUE COPY OF ORDER NO. IEC.187/88-89 DT. 10.7.91 ISSUED BY THE INTELLIGENCE OFFICER, SQUAD I, ERNAKULAM. Ext.P4 -- TRUE COPY OF JUDGMENT DATED 31.8.92 IN O.P. 0057/1988 OF THIS COURT. Ext.P5 - TRUE COPY OF ORDER NO. A551892/93/TX DATED 18.8.93 ISSUED BY THE BOARD OF REVENUE (TAXES) TVM. Ext.P6 - TRUE COPY OF CHARGE MEMO VIDE NO.A. II.51892/93/TX DATED 27.8.994 ISSUED BY THE BOARD OF REVENUE TO THE PETITIONER. Ext.P7 - TRUE COPY OF CHARGE MEMO VIDE NO. 527/D1/98/TD DATED 22.8.98 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. Ext.P8 - TRUE COPY OF ORDER DATED 30.12.1999 ISSUED BY THE ADDL. APPELLATE ASST. COMMISIONER COMMERCIAL TAXES, ERNAKULAM. Ext.P9 - TRUE COPY OF NOTICE VIDE NO. 527/D1/98/TD DATED 19.12.2000, ISSUED BY THE 1ST RESPONDENT. Ext.P10 - TRUE COPY OF REPLY GIVEN BY THE PETITIONER BEFORE THE 1ST RESPONDENT ON 24.2.2001. Ext.P11 - TRUE COPY OF ORDER NO. G.O.(Rt) NO. 533/2001/TD DATED 26.7.2001 ISSUED BY THE FIRST RESPONDENT. // TRUE COPY // PA TO JUDGE rhs S. SIRI JAGAN, J ............................................... O.P. No.31370 of 2001 ................................................. Dated this the 9th day of October, 2009 J U D G M E N T The petitioner is aggrieved by Ext.P11 order of the Government by which the petitioner has been imposed with the punishment of barring one increment for one year with cumulative effect, for misconducts allegedly committed by him, while he was working as Intelligence Officer in the office of the Deputy Commissioner, Agricultural Income Tax and Sales Tax, Ernakulam. The primary contention of the petitioner is that after the enquiry officer submitted his report, despite the petitioner's request for a copy of the enquiry report, the same was not furnished to him. The same was given to him only along with Ext.P11 order of punishment. According to the petitioner, the same amounts to violation of principles of natural justice as held by the Supreme Court in Union of India & Otrs. v. Mohd. Ramzankhan [1991 (1) SCC 588]. 2. A counter affidavit has been filed in which it is admitted that before passing order of punishment, copy of the enquiry O.P. No.31370 of 2001 -2- report was not furnished to the petitioner. It is settled law that before imposing punishment on the basis of an enquiry report, a delinquent should be given an opportunity to file representation both against the enquiry report as well as the proposed punishment. When admittedly before imposing punishment the copy of the enquiry report was not furnished to the petitioner, clearly the same amounts to violation of principles of natural justice as held in Ramzankhan's case (supra). Accordingly Ext.P11 order is quashed. If the Government so wishes, they may take further steps in accordance with law, if even at this point of time the Government intends to do so. The writ petition is allowed as above. S. SIRI JAGAN, JUDGE rhs