JUDGMENT

K. Venkataswami, J.-The respondent herein was working as a Deputy Commercial Tax Officer, Cuddalore (Town) at the relevant time. Under Rule 17(b) Tamil Nadu Civil Services (Classification, Control & Appeals) Rules, the following charges were framed against the respondent :

(i) That he failed to analyse the facts involved in each and every case referred to above;

(ii) that he failed to check the accounts deeply and thoroughly while making final assessment;

(iii) that he failed to subject the above turnover to tax originally; and

(iv) That he failed to safeguard the Government revenue to a huge extent of Rs. 44,850/-.

2. After a due and proper enquiry, it was found that the charges were proved. Accordingly, a punishment of stoppage of increment for three years with cumulative effect was imposed.

3. The respondent challenged the above-said punishment by filing O.A. No. 1400/90 before the Tamil Nadu Administrative Tribunal. This Tribunal vide its order dated April 9, 1992, set aside the said punishment holding as follows :-

"As laid down in the decision of the Madras High Court, the hierarchy of authorities is cons