JUDGMENT

Prasanta Kumar Deka, J. - Heard Mr. P. Mahanta, the learned counsel for the petitioner and Mr. B. Gogoi, the learned Standing Counsel for the Finance Department, Assam. The petitioner challenges the order vide Memo No. FTX 20/2009/66 dated 22.11.2010 issued by the Disciplinary Authority imposing punishment on him withholding two increments with cumulative effect, the letter dated 22.3.2011 by the Govt. of Assam rejecting the appeal of the petitioner and the letter of cancellation of promotion dated 14.9.2011 issued by the Govt. of Assam demoting the petitioner from the post of Assistant Commissioner of Taxes to the Superintendent of Taxes.

2. The petitioner while serving as the Superintendent of Sales Tax at Damra Check Post, was issued a preliminary show cause notice dated 13.1.2009 by the Commissioner of Taxes, Assam, respondent No.4 alleging that while he was the Superintendent of Taxes, Goalpara, he committed gross irregularity in refund/adjustment of additional security deposited by five(5) number of coal dealers. During the process the petitioner allegedly violated the provisions of the Assam Value Added Tax Act, 2003(hereinafter referred as AVAT Act) and Assam Value