In Brief
An Assistant Commissioner of Commercial Tax in Uttar Pradesh was punished with censure and stoppage of increments following a disciplinary inquiry. No witnesses were examined to prove the charges, though the appellant denied them. The Tribunal quashed the punishment as the inquiry violated mandatory procedural rules requiring witness examination for major penalties. The High Court reversed this. The Supreme Court held that recording oral evidence is mandatory when major penalties are imposed. Since no witness was examined despite charges carrying major punishment, the entire inquiry was void. The Court restored the Tribunal's order, quashing the penalty and directing payment of consequential benefits with 6% interest if delayed.
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