Union Of India, Through ... vs Manishkumar S/O Jhalak Singh
2022 Latest Caselaw 4079 Bom

                                    1                   WP4565.2021

     IN THE HIGH COURT OF JUDICATURE AT BOMBAY

                   NAGPUR BENCH : NAGPUR

               WRIT PETITION NO.4565/2021

1.   Union of India,
     through Secretary, Ministry of Finance,
     Department of Revenue, General Board
     of Direct Taxes, North Block, New
     Delhi - 110 001.

2.   The Principal Chief Commissioner of
     Income Tax, Aayakar Bhavan, Civil Lines,
     Nagpur.

3.   The Principal Commissioner of Income
     Tax (Central), Aayakar Bhavan, Civil Lines,
     Nagpur.

4.   The Joint Commissioner of Income Tax
     (Central), Range - II, Aayakar Bhavan,
     Civil Lines, Nagpur.

5.   Women Safety Committee,
     through its Chairperson, Constituted
     by the Principal Chief Commissioner of
     Income Tax, Aayakar Bhavan, Civil Lines,
     Nagpur.                                       ... Petitioners

      - Versus -

     Manishkumar S/o Jhalak Singh,
     aged Major, Occ. working as Tax Assistant
     in the O/o Joint Commissioner of Income
                                     2                 WP4565.2021

     Tax, Central Range-II, Aayakar Bhavan,
     Nagpur and R/o Quarter No.33, Type-II,
     Income Tax Colony, Seminary Hills,
     Nagpur.                                    ...   Respondent

           -----------------
Ms. Sushma, Advocate for the Petitioners.
Mr. M.M. Sudame, Advocate for the Respondent.
           ----------------

                          CORAM : SUNIL B. SHUKRE AND
                                  SMT. M.S. JAWALKAR, JJ.

DATE : 18 APRIL 2022

ORAL JUDGMENT (Per Sunil B. Shukre, J.)

Heard. Rule. Rule made returnable forthwith.

Heard finally by consent.

2. The petitioners have questioned the legality and

correctness of the order dated 23rd September 2020 passed by the

Central Administrative Tribunal thereby setting aside the

memorandum of charge dated 12th August 2014 made against the 3 WP4565.2021

respondent and order of the Principal Chief Commissioner of

Income Tax, Nagpur dated 23rd November 2016 and 22nd

December 2016 on the principal ground that preliminary enquiry

dated 18th February 2014, which was the starting point of serving

of memorandum of charge against the respondent did not record

a finding that prima facie respondent had made a false complaint

which was of malicious and defamatory nature against one of the

senior officers of the department. The Tribunal noted that in the

preliminary report, which was signed only by Commissioner of

Income Tax and not by all the members of the complaint

committee, a prima facie conclusion was recorded that there was

substance in the complaint made by Ms. Neha Thakur, Deputy

Commissioner, Income Tax, Akola but, a rider was also inserted

that proper conclusion can be drawn only after hearing the

version of Shri Manishkumar, Tax Assistant (respondent) against

whom allegations have been made and that thereafter Mr.

Manishkumar i.e. respondent was not heard and no finding

subsequent to hearing granted to Manishkumar was recorded by 4 WP4565.2021

the complaint committee while submitting this preliminary

report.

3. It is a fact that after submission of the preliminary

report dated 18th February 2014, which emphasized upon hearing

the version of Shri Manishkumar, no hearing was granted to Shri

Manishkumar and, therefore, there is no finding recorded after

hearing of Shri Manishkumar by the complaint committee and

yet, departmental enquiry was initiated against the respondent by

serving upon him the memorandum of charge in the year 2014.

4. On the backdrop of the aforestated facts, which are

established on record, we do not think that any patent illegality or

manifest error could be seen in the order impugned herein.

Therefore, this petition would have to be dismissed as devoid of

any merit. But, at the same time, considering the gravity of

allegations made by Ms. Neha Thakur against respondent, we

find it necessary to grant one more opportunity to the Revenue 5 WP4565.2021

Department for conducting a fresh investigation and enquiry into

the allegations made against the respondent by Ms. Neha Thakur

and recording a prima facie finding regarding genuineness of

those allegations or otherwise. The writ petition is, therefore,

dismissed with liberty to the petitioners to proceed in accordance

with law, depending on the outcome of fresh investigation and

enquiry, if any. Rule is discharged. No costs.

(SMT. M.S. JAWALKAR, J.) (SUNIL B. SHUKRE, J.)

Tambaskar.

Signed By:NILESH VILASRAO TAMBASKAR Private Secretary

Signing Date:19.04.2022 18:05