ZAHID ALI, ASSISTANT EXCISE AND TAXATION OFFICER (RETD.) versus SECRETARY, EXCISE AND TAXATION DEPARTMENT AND ANOTHER
Rr 3 (a) (b), 4 (1) (a) (ii) and 7 Punjab Civil Servant Pension Rules, 1955, R 1 8 Punjab Service Tribunals Act (IX of 1974), Penalty for stopping Section 4 50. Enforcement was applied to the appellant after issuing show cause notices and inquiring against them. The main allegation against the appellant was that he had failed to exercise strict administrative / supervision control over excise and taxation inspectors and other lower division staff, leading to financial mismanagement. The appellant was also prosecuted for misappropriation of property tax fraud, bogus collection, misappropriation of treasury receipts, fake stamps from various bank branches and heavy taxation of property tax. And State Bank of Pakistan, National Bank of Pakistan and Government records detailing the related branches of the Treasury effect. The strict and appellant should have provided the opportunity for defense as well as the cross examination relied on the available evidence and the vouchers offered to them by the fact that the charges against the appellant were based on missing vouchers or receipts. That needed to be verified. The Treasury Officer; then these details should have been provided to the appellant. The department officials did not furnish the required details to the appellant which led to the misunderstanding of justice. The appellant was not given any opportunity to present the defense evidence; the appellant was convicted on the basis of vague and unverified allegations. In cases of discriminatory leave and retirement beyond one year, the impeachment order was set aside
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