Assam: Gauhati High Court to Examine Suspension of Tax Inspector

Staff Reporter

Guwahati: The Gauhati High Court has decided to examine the plea by petitioner Priyanka Deka, who has challenged her suspension from service as Inspector of Taxes following the findings of a one-man inquiry commission on her appointment.

A single-judge bench of Justice Nelson Sailo, while hearing a writ petition (Case No. WP(C)/5862/2024) filed by Priyanka Deka, issued notices returnable in three weeks.

During the hearing of the case, A. Chowdhury, senior counsel assisted by Ms. B. Chowdhury for the petitioner, submitted that the petitioner was appointed as Inspector of Taxes after undergoing the rigours of the selection process.

However, on account of certain allegations, a one-man inquiry commission was constituted, presided upon by a retired judge of the HC. The One Man Enquiry Commission, upon scrutiny of the documents concerned, detected certain anomalies, and for which persons who were found to be involved in such anomalies were given a notice, including the petitioner on August 13, 2021. The same was responded to by the petitioner by submitting her reply on August 23, 2021.

While the matter rested at that, the state government's Finance Department, at a much later point in time on November 30, 2023, suspended the petitioner from service by issuing a notification, while also issuing a separate show cause notice incorporating the statements of allegations, list of documents, and witnesses, etc.

The petitioner's counsel submitted that the very initiation of the inquiry against the petitioner is void in law on account of gross violation of Sections 8-B and 8-C of the Commissions of Inquiry Act, 1952. Therefore, he pleaded that the proceedings initiated against the petitioner should be set aside.

It needs to be mentioned here that, under the Commissions of Inquiry Act, 1952, Section 8-B states that any person likely to be prejudicially affected by the inquiry must be given a chance to be heard by the Commission, while Section 8-C grants the right to cross-examine witnesses and be represented by a legal practitioner to such affected persons, as well as anyone else whose evidence the Commission records with permission.

The counsel further submitted that, pending disposal of the writ petition, the petitioner should be given protection by this court as the petitioner is undergoing immense pressure and inconvenience in the ongoing inquiry.

With regard to the above projection, the HC ruled that the matter needs to be examined by this court and asked for a notice to be issued, returnable in three weeks.

The bench also directed to issue notice on the interim prayer, making it returnable by December 6, 2024.

Also read:Inspector of taxes caught red-handed for taking bribe in Guwahati

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