Judgment

PALEKAR, J.:- This is an appeal by certificate from the judgment and decree of the Allahabad High Court dated 30-7-1969 reversing the decree of the learned Additional Civil Judge, Lucknow dated 1-1-1964 in Regular Suit No. 36 of 1958. The appellant was the plaintiff in the suit.

2. The appellant joined service as a Junior Clerk in the Income-tax Department in 1925. He was promoted as an officiating Inspector in 1943 and as Income-tax Officer in 1946. Between 25th June, 1949 and 16th October, 1950, he was posted at Agra as Income-tax Officer, Ward B. Thereafter, he was transferred to Kanpur. Since Complaints had been received with regard to his work at Agra, Shri R. N. Srivastava, Inspecting Assistant Commissioner of Income-tax ,made some preliminary enquiries and reported the matter to the Commissioner of Income-tax. On the basis of the report, the Commissioner of Income-tax issued a memo dated 8th March, 1952 to the appellant and this memo is described in these proceedings as the first charge sheet. It contained 4 charges - (1) that the appellant did not properly handle seven stated cases which resulted in loss of revenue. The names of seven business firms were given in tha