No Material Evidence To Show Malafide Intention of Govt in Transferring State Tax and Excise Commissioner: Himachal Pradesh HC Dismisses WP Challenging Transfer Order [Read Order]

The Himachal Pradesh High Court dismissed the writ petition (WP) which challenged the transfer order as there is no material evidence to show malafide intention of Government in transferring of State Tax and Excise Commissioner. Ganesh Dutt Thakur, the Petitioner is Joint Commissioner of State Taxes and Excise , Government of Himachal Pradesh. The petitioner has been transferred from the office of Joint Commissioner of State Taxes and Excise (SEZ) Parwanoo, District Solan, H.P. to Shimla as Joint Commissioner, State Taxes and Excise (Head Quarter). Aggrieved against the transfer, petitioner has approached the Court by way of instant petition and has prayed for quash the impugned transfer order. The petitioner alleged the impugned transfer notification to be arbitrary, unconstitutional, result of nepotism and against the transfer policy adopted by the Stated Government. As per the petitioner, the impugned notification is actuated with malafide intention and oblique motive. It is further alleged that there is neither any administrative exigency nor the public interest in transferring the petitioner from Parwanoo to Shimla and the only purpose of such exercise is to accommodate respondent No.3 in his home district. The petitioner, during his posting detected cases of huge tax evasion amounting to Rs.2100 crores by an industrial unit M/s Indian Technomac Pvt. Ltd., Paonta Sahib, District Sirmour, H.P. Petitioner remained on study leave for one year from July, 2015 to June, 2016. He again joined at Economic Intelligence Unit, Shimla. Petitioner claimed that while he was waiting posting orders, recommendation was made by the Minister In charge to post the petitioner as AETC Sirmour at Nahan, keeping in view the facts that the petitioner had detected/investigated the case of revenue evasion against M/s Indian Technomac Pvt. Ltd. Company. The Petitioner assailed his transfer order before the then Himachal Pradesh Administrative Tribunal, however, in the meanwhile his transfer order was cancelled and petitioner was allowed to continue as AETC Sirmaur at Nahan. Despite the specific orders passed by the Company Judge, petitioner was once again ordered to be transferred from Nahan to Shimla. On 6.01.2020, petitioner was ordered to be transferred as the authorised officer for conducting the sale in association with the secured creditors and official liquidator of the assets of M/s Indian Technomac Pvt. Ltd. Company with head quarter at Paonta Sahib, District Sirmour, H.P. Justice Satyen Vaidya,viewed that there is no proof which can establish the allegations of malafide as there is no personal allegations against any functionary of the government and none of such functionary has been made party by name. Consequently, the averments made in the petition are more in the nature of assumptions and presumptions rather having any substantial and direct allegations. “There is no material on record to infer that there is any motive of the government in transferring the petitioner from Parwanoo to Shimla. Mere fact that the official respondents have passed orders four times to transfer petitioner within a span of last seven years is not sufficient to infer any motive of the employer in doing so, much less a motive which can be termed as oblique or ulterior.”, the Court held. The Court observed that even the transfer policy adopted by the State Government does not reserve any privilege of being not transferred before a minimum period of time for Class I, Gazetted officer(s). The Court observed that the petitioner has not been able to make out a case for himself and dismissed the petition. Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates

No Material Evidence To Show Malafide Intention of Govt in Transferring State Tax and Excise Commissioner: Himachal Pradesh HC Dismisses WP Challenging Transfer Order [Read Order]

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No Material Evidence To Show Malafide Intention of Govt in Transferring State Tax and Excise Commissioner: Himachal Pradesh HC Dismisses WP Challenging Transfer Order [Read Order]

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