Judgment

K. RAMASWAMY, J.:- Delay of 118 days is condoned.

2. Special leave granted.

3. While the respondent was working as Manager of Orissa State Guest House at Bhubneshwar, the Government Audit Department audited the account for the periods from 1984-85 to 1990-91 and noted serious financial irregularities, fabrication of records and vouchers and misapropriation to the tune of Rs. 163.59 lakhs. It suggested further probe into certain items of expenditure which according to the Audit Report are highly suspicious and dubious in nature. The respondent was transfered on January 14, 1993 to the Secretariat and was kept in charge of Recovery Cell. Thereafter certain other financial irregularities relating to purchase of woollen carpets etc. apart from suppression of audit objections had come to light. There were audit reports for the years 1978-79 to 1980-81 also which appear to have pointed out similar objections. The appointing authority considered the record and found necessary to take disciplinary proceedings for those financial irregularities and mis-appropriation committed during that period and action was in contemplation against respondent. On March 17, 1993 they passed an order