Harihar Mahapatra vs. State Of Odisha
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Cause title — parties, addresses and appearances
ORDER 04.05.2023
This matter is taken up through Hybrid Arrangement (Virtual /Physical Mode).
Heard learned counsel for the Petitioner as well as learned Additional Standing Counsel appearing for the State-Opposite Parties. Perused the writ petition as well as the documents annexed thereto.
The present writ petition has been filed by the Petitioner with the following prayers:-
“In the facts and under the circumstances stated above, the Hon’ble Court may graciously be pleased to admit this WRIT application and issue; a) Rule NISI calling upon the Opposite Parties as to why the exercise of purported power on the guise of SCN under Annexure-3 and subsequent order-cum-warning vide Annexure-4 shall not be declared arbitrary, illegal and unfounded; And if they fail to show cause or show insufficient cause make the Rule absolute. b) Issue a writ in the nature of mandamus restraining the Opposite Parties from taking any coercive action against the petitioner till disposal of this WRIT petition.
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c) Issue any appropriate order/orders deemed fit in the fact and circumstances of the case.”
It is submitted by learned counsel for the Petitioner that the Petitioner was on leave from 1.3.2023 to 16.03.2023 by submitting a leave application. She further submitted that this fact was within the knowledge of the Joint Commissioner of CT & GST, CT&GST Circle, Balasore when he issued the letter dated 03.03.2023 and in the said letter, it has been reflected that the Petitioner was on leave while reassigning to another officer. Thereafter, vide letter dated 29.03.2023, the Joint Commissioner of CT & GST, CT&GST Circle, Balasore was issued a show cause notice stating therein that the Petitioner was on leave from 01.03.2023 to 16.03.2023 on the ground that neither the Petitioner has submitted leave application nor he has submitted joining report upon reporting for duty. Further, it has been observed in that letter that it shows callousness and dereliction in Government duty and, accordingly, a show cause was called for non-submission of leave application and joining report. Thereafter, vide order dated 26.04.2023 under Annexure-4, after considering the show cause reply, Joint Commissioner of CT & GST, CT&GST Circle, Balasore has warned the Petitioner for derogatory remarks made in the show cause reply and it has been stated that the name of the Petitioner shall be recommended to the competent authority for taking disciplinary action as per provisions of law in the event the Petitioner repeats such type of derogatory remark in future.
This Court on going through the reply to the show cause dated 31.03.2023 under Annexure-5 finds that there is nothing derogative in the said letter. However, the internal discipline and administrative being the matter of the Opposite Parties, this Court is not like to comment anything on the same.
Learned Additional Standing Counsel appearing for the State-
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Opposite Parties, on the other hand, submitted that the Petitioner is no way prejudiced as no proceeding has yet been initiated against the Petitioner. He further assures this Court that any proceeding which is to be initiated has to be in accordance with law and on the basis of concrete materials against the Petitioner. He further submits that there is no material against the Petitioner as of now. Therefore, the present writ petition is pre-mature and, as such, in absence of the same, the same should not be entertained.
Considering the submissions of the learned counsels for the respective parties and upon close scrutiny of the background facts of the case as well as the records placed before this Court, this Court is of the considered view that the Petitioner is no way prejudiced as no disciplinary proceeding has been initiated against the Petitioner as of now and so far the letter under Annexure-5 is concerned, this Court is of the view that no disciplinary proceeding can be initiated on such letter.
In such view of the matter, this Court is not inclined to entertain this writ petition and, as such, the same is hereby dismissed.
( A.K. Mohapatra)
Judge
DEBASIS AECH
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.