Madras High Court Allows Writ Appeal Against Charge Memo Quashing. The Writ Court's finding that the respondent could not be held guilty was based on presumptions and not on a proper inquiry.

High Court: Madras High Court Bench: Principal
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Case Note & Summary

The case involved a writ appeal filed by the Commissioner of Commercial Taxes and others against a Writ Court order that quashed a Charge Memo issued to the respondent, M. Baskar, a former Assistant Commissioner (CT). The Charge Memo, dated 09.11.2019, contained six charges against Baskar for misconduct during his tenure from 19.11.2016 to 07.09.2017, including negligence in duty and failure to act on bogus tax certificates, resulting in significant revenue loss. The Writ Court found that conducting an inquiry would not serve any purpose as it believed Baskar could not be held guilty based on the evidence presented. The appellants contended that the Writ Court's decision was based on assumptions and that the respondent had not submitted an explanation to the Charge Memo. The court emphasized that a Charge Memo should not be quashed without a proper inquiry and that repayment of money by contractors does not absolve a government servant from disciplinary proceedings. The court ultimately set aside the Writ Court's order and allowed the appeal, reinstating the Charge Memo for further inquiry.

Headnote

A) Administrative Law - Charge Memo - Quashing of Charge Memo - Tamil Nadu Civil Services (Discipline and Appeal) Rules, 1973 - The Writ Court quashed the Charge Memo on the presumption that the respondent could not be held guilty, which was not a valid ground for quashing as the inquiry into the charges was necessary. Held that the Charge Memo should not have been quashed without a proper inquiry into the allegations (Paras 12-16).

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Issue of Consideration

Whether the Writ Court erred in quashing the Charge Memo issued against the respondent under the Tamil Nadu Civil Services (Discipline and Appeal) Rules.

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Final Decision

The Writ Court's order dated 09.01.2023 was set aside, and the writ appeal was allowed, reinstating the Charge Memo for further inquiry.

Law Points

  • Disciplinary proceedings
  • Charge Memo
  • Tamil Nadu Civil Services (Discipline and Appeal) Rules
  • judicial review
  • misconduct
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Case Details

2026 LawText (MAD) (09) 250

WA No. 412 of 2024

2026-09-15

S. M. Subramaniam, Krishnaswamy Govindarajan

2026:MHC:3919

Mr.A.R.Suresh, Mr. P. Vijendran

Commissioner Of Commercial Taxes, Joint Commissioner (ST), Assistant Commissioner Of Commercial Taxes

M.Baskar

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Nature of Litigation

Writ appeal against the quashing of a Charge Memo issued to a government servant.

Remedy Sought

The appellants sought to set aside the Writ Court's order quashing the Charge Memo.

Filing Reason

The respondent challenged the Charge Memo issued against him for alleged misconduct.

Previous Decisions

The Writ Court quashed the Charge Memo on the grounds of presumptions regarding the respondent's guilt.

Issues

Whether the Writ Court had the authority to quash the Charge Memo without a proper inquiry. Whether the repayment of money by contractors absolves the respondent from disciplinary proceedings.

Submissions/Arguments

The appellants argued that the Writ Court's decision was based on assumptions and not on evidence. The respondent's counsel claimed that the Writ Court's order was a consent order and that there was no financial loss to the Department.

Ratio Decidendi

The court held that a Charge Memo should not be quashed without a proper inquiry into the allegations, and repayment of money does not absolve a government servant from disciplinary proceedings.

Judgment Excerpts

The Writ Court quashed the charge memo based on presumptions and assumptions. Mere repayment of money by the contractors per se would not absolve the delinquent officer from departmental disciplinary proceedings.

Procedural History

The Charge Memo was issued on 09.11.2019, and the respondent filed a writ petition challenging it, which was allowed by the Writ Court on 09.01.2023, leading to the present appeal.

Acts & Sections

  • Tamil Nadu Civil Services (Discipline and Appeal) Rules: Rule 17(b)
  • Tamil Nadu Government Servants Conduct Rules: Rule 20(1)
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