(1) THE respondent was working as a Block Level Accountant in 1986 in Valangaiman. He was transferred to Kumbakonam Block and was relieved in the afternoon of 8/7/1986.

(2) DURING the period when the respondent was working as a Block Level Accountant at Valangaiman, it was found that there was shortage in the stocks of wheat and rice. There was a loss of 30 metric tons of wheat and 3 metric tons of rice valued at Rs 51,300.00. Thereupon, initially the Block Development Officer issued orders for recovery of the amount from the respondent. The District Collector set aside the order of the Block Development Officer and directed him to pass appropriate orders after holding a proper enquiry. On 18/9/1988, the respondent was placed under suspension pending enquiry. He was served with a charge-sheet containing three charges. The first charge was related to his making unauthorised entries of deduction in the stock register on various dates relating to different quantities of foodgrains as specified in the charge. The second charge was that he was responsible for a large-scale misappropriation of foodstock in his custody and the third charge was that by his above action, he h