TIOL-DDT 2185 · Monday, 9 September 2013 · story 1 of 9

All for a signature - IRS Officer trying for a transfer through MOS(R) - Charge sheet issued without approval of Disciplinary Authority (FM) non est: SC

THE allegations levelled against the officer are that while working as Additional Commissioner of Income Tax in the year 2003, he failed to maintain integrity and exhibited conduct unbecoming of a government servant, as he approached a practicing Chartered Accountant in Chennai pertaining to his transfer from Chennai to Mumbai and in turn an approach and contact was made to 1st P.A. to G.N. Ramachandran, the then Minister of State for Finance (Revenue), Govt. of India and on a demand of certain money, he agreed to pay the bribe for ensuring his transfer.

The officer was duly charge-sheeted. He approached the CAT on the ground that the charge sheet was not approved by the Disciplinary Authority who happened to be the Minister of Finance.

The Tribunal held, “As no specific approval has been accorded by the disciplinary authority to the charge sheet, it is right from inception without jurisdiction and is not sustainable in law.”

The charge sheet was quashed; however the government was accorded liberty to take appropriate action against the officer.

The Government took the matter to the High Court with the question, “whether the charge sheet issued to the IRS officer in connection with a disciplinary inquiry was required to be approved by the disciplinary authority or not”.

The High Court agreed with the Tribunal that “the charge sheet ought to have been approved by the disciplinary authority before it is issued. Since there was no such approval obtained, the charge-sheet was issued without jurisdiction.”

An unrelenting Government took the matter in appeal to the Supreme Court. The Apex Court last week dismissed the govt appeal agreeing with the CAT and High Court.

The charge sheet was quashed for want of a signature - of the FM. It seems there are several such charge sheets without the approval of the FM and they all will be thrown out now. This is a very important case for the Department and several charged officers. Of course the Government is technically free to issue the charge sheets afresh, if they can get the FM to sign!

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