Judgment

Srinivasan, J.-The first respondent who was a senior officer in the Cholera Research Centre (now known as National Institute of Cholera and Enteric Disease) had for over a period of ten years wrongly claimed House Rent Allowance to the tune of Rs. 16,819.95. Under the relevant Rules, an officer or employee residing in his own house could claim House Rent Allowance only if the annual rental value as assessed for municipal purposes was more than 10% of the salary. The annual rental value of the house occupied by the first respondent which was his own as assessed for tax purposes and entered in the Municipal Registers was much less than 10% of his salary. However, he obtained certificates from the Chairman, Vice-chairman and Secretary of the Municipality that the rental value of the premises “may be safely committed” at a particular amount per month which was in excess of 10% of his salary. He produced such certificates in support of his state­ment that the monthly rental value actually assessed for municipal purposes was in excess of 10% of his salary and claimed House Rent Allowance. Unfortunately for him, the Internal Audit Party found out the game which lead to a departmen