Anandahari Jamatia v. State Of Tripura And ANR
INTHEHIGHCOURTOFTRIPURA AGARTALA W.P(C)No.341of2011 SriAnandaHariJamatia,
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&&Petitioner -Versus- 1. TheStateofTripura,
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2. TheSecretary, )
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&&&&&Respondents BEFORE THEHON'BLEMR.JUSTICES.TALAPATRA 1 $ :2 # 1 $ :2 2/ # $
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+=633<=7>5<!7>43 3535633< $ - # #$ - $ C ARTICLE9I ThatthesaidShriAnandaHariJamatia,TCS.Gr9 II while functioning as Block Development Officer of Karbook Rural Development Block, SouthTripurafortheperiodfrom12.04.2001to 24.05.2005failedtomaintainabsoluteintegrity anddevotiontodutyinsofarashedefalcateda Government funds of Rs.5,43,742/9 by submitting false statement of cash analysis as detectedduringthecourseofauditofaccounts of the said Block by the Special Audit Team constituted by the District Magistrate & Collector,SouthTripura.
The above act of Shri Ananda Hari Jamatia has been an act of gross misconduct quiteunbecomingofaGovernmentservantand thus,ShriJamatiaviolatedRule3oftheTripura CivilServices(Conduct)Rules,1988. ARTICLE-II ThatthesaidShriAnandaHariJamatia,TCS.Gr9 II while functioning as Block Development Officer of Karbook Rural Development Block, SouthTripurafortheperiodfrom12.04.2001to 24.05.2005failedtomaintainabsoluteintegrity anddevotiontodutyinsofarashedefalcateda Government funds of Rs.
said Block by the Special Audit Team. Detailed ofthedefalcatedamountareasfollows: (i)Rs.21,000/9againstbillNo.228dated 07.12.04. (ii)Rs.20,000/9againstbillNo.229dated 07.12.04. (iii) Rs.20,000/9 against bill No.230 dated07.12.04. (iv)Rs.33,655/9shown disbursed inthe cashbookbutnotenteredinthereceipt side of the cash book (cash book pages No.80,80,122,118,138&116). The above act of Shri Ananda Hari Jamatia has been an act of gross misconduct quite unbecomingofaGovernmentservantandthus, ShriJamatiaviolatedRule3oftheTripuraCivil Services(Conduct)Rule,1988. [4] %$ # #$
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' $ - C "Penalty of reduction by one stage of the time9scale of pay for a period of 3 years only without cumulative effect and (b) Recovery of the wrongful loss caused to the Government by the Accused Officer Sri Ananda Hari Jamatia, TCS for amount of Rs.6,38,397/9 (Rupees Six lakhs Thirty Eight thousand and Three hundred NinetySeven)only." [6] %$ - $ $ # $ ' # $ - ' $ ,177*;<+!) *
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' # $ C "To TheDistrictMagistrate&Collector, SouthTripura,Udaipur Subject-DiscrepancyofCashAnalysisstatementon24.05.2005 Sir, Withreferencetothesubjectcitedabove,Iwouldliketoinform you that I have taken over the charge of Office of the Block DevelopmentOfficer,KarbookR.D.Blockon24.05.21005fromSri AnandaHariJamatia,Ex.B.D.OKarbookR.D.Block. Cash Analysis Statement of Karbook R.D. Block as on 24.05.2005 submitted by Sri Ananda Hari Jamatia Ex. B.D.O Karbook R.D. Block & Sri Binda Basi Jamatia, Cashier has been found discrepancies in Sub9Total column after thoroughly checkingschemewisereceiptandbalanceamountbymeonthe following: Sl. No.
Cheque/Draft/Bill No.&date Name of Scheme Shown Account Correct Amount Difference 1 Bill No.412, 414 to 427,239,254to257, 337 & 338 Dt. 21.03.05, 09.12.04, 08.12.04, & 28.02.2005 P.M.G. (DW) Rs.8,30,388/9 Rs.8,30,488/9 Rs.100/9 2 CA/4/B9723530, 4/B.723732 dt. 26.03.05,08.04.05 S.S.A Rs.5,45,740/9 Rs.5,75,740/9 Rs.30,000/9 3 Bill No.434, 436 to 439 & 302 dt. 22.03.05, 23.03.05, 17.01.05 S.N.P. Rs.8,21,993/9 Rs.8,22,4939 Rs.500/9 Total Rs.21,98.121/9Rs.22,28,721/9Rs.30,600/9 ThereisnosignatureofD.D.OoftheBillRegisteragainsttheBill drawnwhich requires the Signature ofD.D.O in order to ensure the drawal of Bills from Sub9Treasury while signing in the Cash Book.SchemewiseAdvanceRegisteretc.
arenotmaintainedby theBlockduringthetenureofSriJamatia,Ex.BDOandCashier. Theabovedocumentsshouldbeavailableinthecashsectionfor getting correct picture of the cash position in the Block. I consideritisagainstfinancialrules.ItisnoticedthatBillNo.389 dt. 17.03.2005 (T.W.) for an amount of Rs.3,60,490/9 was presentedtoSub9Treasury,Amarpuranddrawnandreflectedin thecashbookforRs.3,60,490/9butshowninthereceiptcoloumn ofCashAnalysisStatementofRs.3,06,490/9. AfreshcashanalysisstatementmaybesubmittedbySriJamatia, Ex B.D.O after rectifying the cash Analysis statement submitted on 24.05.2005 and other documents/papers may be regularized bythethenBDO.
AtpresentIamnotinapositiontotransactallkindsofreceipt and payment in the office unless and until Cash Analysis Statement, Cash Book etc. are rectified and verified at an early date.
Iwould,therefore,requestyoutokindlyarrangeforverification of cash so that accurate figure of cash balance is reflected whateveramountsarelyingwiththisBook." [11] @ $ $ $ # # $ # - #
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' 2= =2=2 #=38=;38 633<6338 @ $ $ C "As per your kind order No.1(23)9DM/S/05/42947 dated 06.06.2005, regarding special audit of the AccountsofKarbookR.D.Block,SouthTripura,theteam has visited the Karbook Block and subsequently the present BDO Karbook has been requested to appear in DM's Office, South will all relevant records and concerneddealingassistants.ThepresentBDOKarbook has appeared in DM's Office on 09.06.2005 with all relevant records and concerned staff. We have started scrutinyofallrecordsofschemeson09.06.2005.
After thorough checking of available records of drawal of schemeaswellasexpenditurethereonforascertaining total cash balance with Schemes Register and Cash Book,itappearsthatonamountofRs.57,70,418/9only found as available Cash balance as on 24.05.2005. A statements showing detailed scheme9wise drawal, expenditureandundisbursedbalancewithaSynopsisis enclosedforyourkindperusalanddoingtheneedful.It appears that an amount of Rs.5,43,752/9 only found discrepancieswiththecashanalysisreportofthethen BDO Karbook RD Block submitted on 24.05.2005 with bank.Wehaveapparentlycheckedtherecordsandthe saidamountfounddiscrepancieswhichrequireaspecial audit by the A.
G, Tripura to find out the actual discrepanciesandshortageofamountsinceinceptionof theBlock."
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BI have taken over the charge from Sri Ananda Hari Jamatia as per closing balance of the Cash Book. Immediately after taking over the charge, I could find outsomediscrepanciesintheCashBook,asitappears tome,werenotproperlycreditedintheCashBook. I cannot exactly remember Bill No. etc..., which were notcreditedintheCashBook"
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3:3<6338753<6338%$ $ $ $C "Asperourexamination,thecashbalanceshouldhave been Rs.57,70,418/9 (Rupees fifty seven lakh seventy thousand four hundred eighteen) only and not Rs.52,26,676/9 (Rupees fifty two lakh twenty six thousand six hundred seventy six) only. We have further found that 3(three) A.C. Bills amounting to Rs.61,000/9 (sixty one thousand) only were drawn. ThesethreeA.C.bills,amountdrawnmentionedagainst each have not been entered in the cash books are (1) bill No.228 dated 07.12.2004, Rs.21,000/9 (2) 229 dated 07.12.2004, Rs.20,000/9 (3) bill No.230 dated 07.12.2004, Rs.20,000/9. These amounts were drawn anddepositedinthebankaccountC.D.No.66ofU.B.I., Jatanbari Branch on 23.12.
2004, were not entered in thecashbook. Another amount Rs.33,655/9 (Rupees thirty three thousandsixhundredfiftyfive)onlyhasbeenshownto be disbursed in the cash book vide six pages of cash book page No.80, 122, 118, 138 and 116 of Total Sanitation Campaign (TSC) amount. Total amount thus comes to Rs.94,655/9 (Ninety four thousand six hundred fifty five) only, were not entered in the cash book."
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# "N.B. 3 Nos. ofA/C billamounting to Rs.61,000/9(Bill No.228 dated 7/12/04 Rs.21,000/9, Bill No.229 dated 7/12/04 Rs.20,000/9 & Bill No.230 dated 7/12/04 Rs.20,000/9 respectively) has been drawn & deposited in the Bank A/C No.CD966(UBI) on 23/12/04 against which Rs.33,655/9has been shown disbursed in the Cash Book, in 6 phases vide Cash Book P9 No.80,80,122,118,138 & 116 while the entire amount
not entered in the receipt side of cash book. Hence there shall be difference for Rs.94,655/9 only between theBankA/C&CashBook." [14] @ $ $$
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