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2005 Supreme(Mad) 282

P.K.MISRA, S.ASHOK KUMAR
P. Ramasamy – Appellant
Versus
The Special Commissioner & Commissioner for Commercial Taxes & Others – Respondent


Advocates Appeared:For The Petitioner:S. Vadivelu, Advocate. For The Respondents: S. Gomathinayagam, Special Govt. Pleader.

Judgment :-

P.K. Misra, J.

This writ petition has been filed against the common order dated 5.6.2003 passed by the State Administrative Tribunal in 16 separate O.As, including O.A.No.997 of 2003 filed by the present petitioner.

2. The facts giving rise to the present writ petition are as follows:-

The petitioner was working as Upper Division Inspector in the Commercial Taxes Department. A charge memo dated 3.10.2000 was issued against the petitioner alleging that while he was working at Puliyarai Checkpost at Kerala border from the period 10.6.1999 to 20.6.2000, he had failed to make entries in the Movement Register regarding the movement of vehicles carrying bone meals during the period from June, 1999 to January, 2000. Similar charges had been issued against several other officials working at the said Checkpost during the aforesaid period. According to the charge, the delinquent officer was jointly liable to the loss caused along with other officials. In the reply to the charge memo, apart from denying the charges, it was indicated that the vehicles must have taken a diversion route without touching the Checkpost barrier. The Enquiry Officer came to the conclusion that such a large







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