' MUHAMMAD RIAZ CHAUDHRY (MEMBER-IV).--- Brief facts of the case are that on an appeal lodged by Malik Elahi Bux Excise and Taxation Inspector (Rtd.) Rajanpur regarding non-payment of his salaries for the period from October, 2003 to March 2007 Ombudsman, Punjab had issued directions to the Secretary Excise and Taxation Punjab that an inquiry be conducted in the matter and proceed under the law against Director, Excise and Taxation Dera Ghazi Khan and Excise and Taxation Officer Punjab on account of departmental mismanagement. The purpose of inquiry was to ascertain the fact as to who was actually responsible for the non-payment of salaries to the complainant for such a long time. Accordingly, Director General Excise and Taxation, Punjab got conducted initial probe and pinpointed the names of following officers/officials who remained posted there and also recommended that they may be proceeded against departmentally on account of irregularities committed by them for non-payment of salaries.
(i) Safdar Ali Awan the then Director, Excise and Taxation, D.G. Khan (now retired).
(ii) Khalid Siddique, the then ETO, Rajanpur now ETO (Zone-2), Lahore.
(iii) Ahsan Bilal Bhutta, Junior Clerk o/o the E&T Officer, Rajanpur.
' The Competent Authority in the light of recommendations of D.G. Excise and Taxation Punjab appointed Dr. Ismat Tahira (DMG BS-20) Member (Inquiries) S&GAD as an Inquiry Officer to conduct regular inquiry into the matter. Accordingly the appellant along with other official/officers was charge sheeted as follows:--- "While performing his duties as Excise and Taxation Officer Rajanpur he has committed the following irregularity;- ' He failed to draw and disburse monthly salary of Mr. Elahi Bux the then Excise and Taxation Inspector Sub Office, Jampur District Rajanpur for the period from 4-10-2003 to 19-3-2007 which caused delay in finalization of pension case of Mr. Elahi Bux and also caused inconvenience to him."
' She submitted inquiry report while recommending imposition of minor penalty of stoppage of two increments for two years upon the officers/officials. Agreeing with the recommendations of inquiry officer, the Chief Minister was pleased to impose penalty of "stoppage of two increments for two years" upon the appellant the then ETO, Rajanpur and Ahsan Bilal Bhutta, Junior Clerk office of Excise and Taxation Officer, Rajanpur while exonerating Safdar Ali Awan, Director Excise and Taxation (Rtd.) vide order dated 12-4-2010. The appellant filed review petition dated 10-5-2010 before the Chief Minister, Punjab which was rejected by the reviewing authority vide order dated 19-8-2010. Feeling aggrieved the appellant filed the instant appeal before this Tribunal under section 4 of the Punjab Service Tribunal Act, 1974.
2. Learned counsel for the appellant contended that the impugned orders are against the law and facts. That the respondent did not consider/discuss appellant's explanations given in replies to the charge dated 22-8-2009 and 17-10-2009 on the following issues:---
(i) The complainant never lodged the complaint against the appellant rather clarified in his letter dated 19-8-2009 that recommendations of the Ombudsman were erroneously issued;
(ii) That principle of audi alteram partem was not observed at all levels;
(iii) Non-summoning/examinations of witnesses concerned;
(iv) Non conducting of inquiry at Secretary E&T Level as directed by the Ombudsman.
' The impugned order without considering and discussing explanations to the charge carries no weight in the eye of law. He argued that important witnesses like complainant, Accounts Incharge Shahbaz Akhtar and all Drawing and Disbursing Officers who were remained posted during the period from 10-2003 to 5-2006 neither summoned nor examined despite repeated requests which has rendered the impugned orders unjustified. The complainant made a statement in his letter dated 19-8-2009 that he never lodged complaint against the appellant but this statement was neither considered nor discussed by the Inquiry Officer. He argued that the order of inquiry is silent about the grounds for proceedings and penalty provided under the Punjab Employees, Efficiency, Discipline Accountability Act, 2006. He argued that the respondent inflicted the penalty by simply endorsing inquiry report without giving his independent judicious thought. That no final show- cause notice, was issued to him before inflicting penalty and impugned orders were passed in violation of the Punjab Employees, Efficiency, Discipline and Accountability Act, 2006.
3. On the contrary the learned District Attorney as well as Departmental Representative vehemently opposed the contentions raised by learned counsel for the appellant. They maintained that he was provided full opportunity of explaining his position before the inquiry officer as well as hearing officers but he could not satisfy both the officers and the charge levelled against him stand proved without any shadow of doubt. Therefore penalty of stoppage of two increments for two years inflicted upon him by the Competent Authority i.e, Chief Minister, Punjab was justified. The penalty was imposed upon him after completing all legal and codal formalities and according to the gravity of guilt proved against him.
4. I have heard the arguments of the learned counsel for the appellant, learned District Attorney, departmental representative and have gone through the available record minutely. The appellant remained posted as ETO Rajanpur from 12-5-2006 to 10-5-2008 whereas the matter of non- payment of monthly salaries to Excise and Taxation Inspector (Rtd.) Elahi Bux was continued to be pending for one reason or the other since October, 2003 upto March, 2007. As a matter of principle the responsibility of the appellant as DDO starts from 12-5-2006 when he took over the charge as ETO Rajanpur. But astonishingly no departmental action has ever been initiated against his predecessors in office who remained posted since October, 2003 to onward and were equally responsible for this lapse hence a discriminatory treatment was meted out with appellant. As per record the consolidated pay bill of complainant from October, 2003 to March, 2007 was put up before the appellant for the first time on 10-7-2007 which was signed by him and sent to District Accounts Officer for further action. The Inquiry report is faulty and contains procedural lacunas as none of the official from District Accounts Office Rajanpur was made to join the inquiry proceedings to ascertain the real facts of the case. Azmat Gashkori Sub-Accountant of District Accounts Office Rajanpur against whom an allegation of receiving Rs,10,000 as bribe money was levelled was not even asked to explain his position. The statement of the complainant was also not recorded during the course of inquiry. Inquiry Officer also gave her opinion that appellant while forwarding the pay bill of the complainant did not bother to enquire that under whose order his salary was stopped and if stopped under what authority the same was being released. As a matter of principle it was also the responsibility of Inquiry Office as well to dig out the same facts for which she failed to ascertain during the course of inquiry. Thus the inquiry so conducted in a shilly shally manners have many inherent legal flaws. It is pertinent to note that neither the complainant nor the official of Accounts Branch of ETO office placed the issue before the appellant uptill 10-7-2007. His pay bill was kept pending with District Accounts Officer which was passed after lodging complaint by the Inspector in Ombudsman Office. It was also a matter of record that complainant Excise and Taxation Inspector (Rtd.) Elahi Bux lodged a written complaint against Sub-Accountant Azmat Gashkori of District Account Office Rajanpur and not against any employee of Excise and Taxation Department.
5. In view of the above discussion the instant and impugned Orders No,SOAI(E&T)PF/3/M/84 dated 12-4-2010 and No,SOAI(E&T)PF/3/M/84, dated 19-8-2010 are set aside.