JUDGMENT

MOHAN, J.:—Leave granted.

The respondent, while working as Income-tax Officer, Muktsar during the year 1982-83 completed certain assessments. A charge memorandum dated 2-5-1989 was served on him to the effect it-was proposed to hold an inquiry against him under Rule 14 of the Central Civil Services (Classification, Control and Appeal) Rules, 1965. A statement of article of charge framed against him was to the following effect:

Statement of Article of Charge Framed Against Shri K. K. Dhawan, A Group A Now Posted As Assistant Commissioner of income Tax, Bombay.

Article I

Shri K. K. Dhawan, while functioning as I.T.O. "A" Ward, Muktsar during 1982-1983 completed nine assessments in the case of:

(1) M / s. Chananna Automobiles,

(2) M/s. Gupta Cotton Industries,

(3) M/s. Ajay Cotton Industries,

(4) M/s. National Rice Mills,

(5) M/s. Tek Chand Buchram,

(6) M/s. Tilak Cotton Industries,

(7) M/s. Chandi Ram Behari Lal,

(8) M/s. Phuman Mal Chandi Ram, and

(9) M/s. Modern Tractors.

in an irregular manner, in undue haste and apparently with a view to conferring undue favour upon the assessees concerned.

By his above acts Shri Dhawan failed to maintain absolute integrity and devotion to duty and exh