1. SAIDUZZAMAN SIDDIQUI, J.---The petitioners are seeking leave to appeal against the judgment of Punjab Service Tribunal dated 7-2-1995 whereby service appeal filed by the respondent was allowed and the order of .Departmental authority directing recover y of a sum of Rs,39,306 out of his gratuity was set aside with further direction that the department may proceed against the respondent in accordance with the law subject to all just exceptions for determination of his liability .
2. The respondent, who was serving as D.F.O., during his service allegedly failed to deduct income-tax from the auction-purchaser amounting to Rs,39,306.After his retirement this amount was sought to be recovered by the department out of the gratuity which was payable to him. The case of the departm ent before the learned Service Tribunal was that this amount was admitted by the respondent, and therefore, it could be legally recovered from gratuity payable to the respondent. It was, however , not disputed before the learned Tribunal that no proceedings against the respondent were initiated by the department under the Efficiency and Discipline Rules so as to give the respondent an opportunity of hearing against the proposed action or to determine his liability . In these circumstances, no exception could be taken to the order of the Service Tribunal setting aside recovery of alleged amount from the respondent and directing the departmental authority to first take proceedings in accordance with the law for determination of liability of the respondent to recover the above amount. No question of law of public importance, therefore, arises in this case and we are not declined to grant leave to appeal. The petition is, accordingly , dismissed.