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  • Section 5, Subsection 2 of the 1983 Income Tax Act
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  • Section 5, Subsection 2 of the 1983 Income Tax Act
Smart Summary

Factual and Procedural Background

Jogendra Singh, the respondent, was appointed as a Naib Tehsildar in 1937 under the State of Uttar Pradesh. On 4 August 1952 he was suspended pending an enquiry into complaints against him. The matter was referred to the Administrative Tribunal constituted under the Uttar Pradesh Disciplinary Proceedings (Administrative Tribunal) Rules, 1947 (“the Rules”), and in August 1953 the Tribunal exonerated him.

During the first enquiry, additional complaints were received. Without waiting for those new charges, the Tribunal concluded its proceedings. Consequently, on 28 October 1956 the respondent was again suspended and the additional charges were served on him the next day. In his explanation dated 12 November 1956, he requested that any further enquiry be conducted by the Administrative Tribunal pursuant to the Rules.

On 28 June 1958 the Deputy Secretary, Board of Revenue, informed the respondent that the Governor had instead entrusted the disciplinary proceedings to the Commissioner, Gorakhpur Division, under Rule 55 of the Civil Services (Classification, Control and Appeal) Rules, rejecting his request for a Tribunal enquiry.

The respondent filed a writ petition in the Allahabad High Court on 14 July 1958 to quash the proposed proceedings before the Commissioner. A learned Single Judge allowed the petition, holding that, as a gazetted officer, the respondent was entitled to have his case referred to the Administrative Tribunal. The State’s appeal under the Letters Patent was dismissed by a Division Bench. The State of Uttar Pradesh obtained a certificate of fitness, leading to the present appeal before the Supreme Court.

Legal Issues Presented

  1. Whether, under Rule 4(2) of the Uttar Pradesh Disciplinary Proceedings (Administrative Tribunal) Rules, 1947, the Governor is obliged to refer the case of a gazetted government servant to the Administrative Tribunal when the servant so requests, or whether such referral remains a matter of the Governor’s discretion.

Arguments of the Parties

Appellant (State of Uttar Pradesh)

  • Contended that the word “may” in Rule 4(2) confers discretion on the Governor, just as “may” does in Rule 4(1).
  • Argued that the Governor, at his discretion, could direct an enquiry either before the Administrative Tribunal or under Rule 55 of the Civil Services (Classification, Control and Appeal) Rules.

Respondent (Jogendra Singh)

  • Maintained that, for gazetted officers, Rule 4(2) grants a right to insist on a Tribunal enquiry; therefore, “may” in the sub-rule should be construed as “shall”.
  • Relied on the High Court’s interpretation that denying such a request would render Rule 4(2) redundant.

Table of Precedents Cited

No precedents were cited in the provided opinion.

Court's Reasoning and Analysis

The Supreme Court examined the text and structure of Rule 4. Sub-rule (1) expressly grants the Governor discretion to refer specified matters—including corruption, failure to discharge duties, inefficiency and personal immorality—to the Administrative Tribunal. Gazetted officers are among the servants covered by this discretionary provision.

Sub-rule (2) is distinct: it specifically addresses gazetted government servants and states that “The Governor may, in respect of a gazetted government servant on his own request, refer his case to the tribunal…”. The Court noted the general rule that “may” denotes discretion, but also emphasized that context can convert “may” into a mandatory command.

The Court reasoned that, because sub-rule (1) already gives the Governor discretion over all classes of servants (including gazetted officers), sub-rule (2) would be meaningless if it simply repeated the same discretion. The only coherent purpose of sub-rule (2) is to confer an option on gazetted officers and a corresponding obligation on the Governor to accede to their request for a Tribunal enquiry. Construing “may” as mandatory therefore preserves the efficacy and non-redundancy of the provision.

Applying this interpretation, the Court held that the respondent’s explicit request triggered a duty on the Governor to refer his case to the Administrative Tribunal. The State’s decision to proceed under Rule 55 of the Civil Services Rules was consequently ultra vires.

Holding and Implications

Appeal dismissed with costs.

The Supreme Court affirmed the High Court’s order quashing the disciplinary proceedings proposed before the Commissioner. The ruling establishes that, under Rule 4(2) of the 1947 Rules, the Governor is mandated to refer a gazetted officer’s case to the Administrative Tribunal when such an officer so requests. The decision secures a procedural right for gazetted government servants in Uttar Pradesh but does not announce a broader precedent beyond interpreting this specific rule.

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    State Of Uttar Pradesh v. Jogendra Singh .

    Gajendragadkar, J.— The short point of law which arises in this appeal relates to the construction of Rule 4(2) of the Uttar Pradesh Disciplinary Proceedings (Administrative Tribunal) Rules, 1947 (hereinafter called “the Rules”). That question arises in this way. The respondent Jogendra Singh was appointed a Naib Tehsildar under the appellant, the State of U.P in the year 1937. On 4-8-1952, he was suspended as complaints had been received against him and an enquiry into the said complaints was contemplated. Accordingly, charges were framed against him and his case was referred for investigation to the Administrative Tribunal appointed under the Rules. The Tribunal held an enquiry and exonerated the respondent from the charges framed against him, in August 1953.

    2. While the proceedings before the Tribunal were pending, additional complaints were received by the appellant against the respondent's conduct, and they were communicated by the appellant to the Tribunal with an intimation that the appellant proposed to send those further charges against the respondent for enquiry. The Tribunal apparently did not wait for receipt of the said additional charges and concluded its enquiry. That is why on 28-10-1956 the respondent was again suspended and charges framed on the additional complaints received against him were delivered to him on 29-10-1956. On 12-11-1956 the respondent submitted his Explanation and pleaded that in case the appellant wanted to pursue the enquiry against him, it might be entrusted to the Administrative Tribunal in accordance with the Rules.

    3. On 28-6-1958, the Deputy Secretary, Board of Revenue, U.P, informed the respondent that in accordance with the orders passed by the appellant his case had been entrusted to the Commissioner, Gorakhpur Division with directions to take disciplinary proceedings against him, and his request that the charges against him should be entrusted for investigation to the Administrative Tribunal had been rejected.

    4. Thereupon, the respondent filed a writ petition in the High Court of Judicature at Allahabad on 14-7-1958, and prayed that a writ, or a direction or an appropriate order should be passed against the appellant quashing the proceedings intended to be taken against him before the enquiring officer appointed by the appellant under Rule 55 of the Civil Services (Classification, Control and Appeal) Rules. The learned Single Judge who heard the writ petition held that the respondent being a Gazetted Officer, the appellant was bound to grant his request that the enquiry against him should be held by the Administrative Tribunal appointed under the Rules. That is why the writ petition was allowed and the order directing the enquiry to be held by the appointed authority under Rule 55 of the said Civil Services Rules was quashed.

    5. This order was challenged by the appellant by an appeal under the Letters Patent before a Division Bench of the said High Court. The Division Bench agreed with the view taken by the learned Single Judge and dismissed the appeal. The appellant then applied for and obtained a certificate from the said High Court and it is with the said certificate that it has come to this Court.

    6. Mr Hajela for the appellant contends that the conclusion reached by the Courts below is not supported on a fair and reasonable construction of Rule 4(2) of the Rules. The appellant's case is that in the State of U.P it is competent to the Governor to direct that disciplinary proceedings against the officers specified in Rule 4 of the Rules should be tried before an Administrative officer, but there is no obligation on the Governor in that behalf. The Governor may, if he so decides direct that the said enquiry may be held under Rule 55 of the Civil Services Rules and conducted by an appropriate authority appointed in that behalf. Whether the enquiry should be held by the Administrative Tribunal, or by an appropriate authority, is a matter entirely within the discretion of the Governor.

    7. On the other hand, the High Court has held that so for as cases of gazetted government servants are concerned, they are covered by Rule 4(2) of the Rules and on a fair construction of the said Rule, it is clear that if a gazetted government servant requests that the enquiry against him should be held by the Administrative Tribunal, the Governor is bound to grant his request. So, the narrow point which arises for our decision is which of the two views can be said to represent correctly the effect of Rule 4(2) of the Rules. Rule 4 reads as follows:

    “4. (1) The Governor may refer to the tribunal cases relating to an individual government servant or class of government servants or government servants in a particular area only in respect of matters involving—
    (a) corruption;
    (b) failure to discharge duties properly;
    (c) irremediable general inefficiency in a public servant of more than ten years' standing; and
    (d) personal immorality.
    (2) The Governor may, in respect of a gazetted government servant on his own request, refer his case to the tribunal in respect of matters referred to in sub-rule (1).”
    It would be noticed that Rule 4(1) confers discretion on the Governor to refer to the Tribunal cases falling under clauses (a) to (d) in respect of servants specified by the first part of sub-rule (1). In regard to these cases, the government servant concerned cannot claim that the enquiry against him should not be held by a tribunal and the matter falls to be decided solely in the discretion of the Governor. It is also clear that amongst the classes of servants to whom sub-rule (1) applies, gazetted government servants are included, so that if Rule 4(1) had stood by itself even gazetted government servants would have no right to claim that the enquiry against them should not be held by a tribunal. It is in the light of this provision that Rule 4(2) has to be considered.

    8. Rule 4(2) deals with the class of gazetted government servants and gives them the right to make a request to the Governor that their cases should be referred to the Tribunal in respect of matters specified in clauses (a) to (d) of sub-rule (1). The question for our decision is whether like the word “may” in Rule 4(1) which confers the discretion on the Governor, the word “may” in sub-rule (2) confers the discretion on him, or does the word “may” in sub-rule (2) really mean “shall” or “must”? There is no doubt that the word “may” generally does not mean “must” or “shall”. But it is well settled that the word “may” is capable of meaning “must” or “shall” in the light of the context. It is also clear that where a discretion is conferred upon a public authority coupled with an obligation, the word “may” which denotes discretion should be construed to mean a command. Sometimes, the legislature uses the word “may” out of deference to the high status of the authority on whom the power and the obligation are intended to be conferred and imposed. In the present case, it is the context which is decisive. The whole purpose of Rule 4(2) would be frustrated if the word “may” in the said rule receives the same construction as in sub-rule (1). It is because in regard to gazetted government servants the discretion had already been given to the Governor to refer their cases to the Tribunal that the rule making authority wanted to make a special provision in respect of them as distinguished from other government servants falling under Rule 4(1) and Rule 4(2) has been prescribed, otherwise Rule 4(2) would be wholly redundant. In other words, the plain and unambiguous object of enacting Rule 4(2) is to provide an option to the gazetted government servants to request the Governor that their cases should be tried by a tribunal and not otherwise. The rule-making authority presumably thought that having regard to the status of the gazetted government servants, it would be legitimate to give such an option to them. Therefore, we feel no difficulty in accepting the view taken by the High Court that Rule 4(2) imposes an obligation on the Governor to grant a request made by the gazetted government servant that his case should be referred to the Tribunal under the Rules. Such a request was admittedly made by the respondent and has not been granted. Therefore, we are satisfied that the High Court was right in quashing the proceedings proposed to be taken by the appellant against the respondent otherwise than by referring his case to the Tribunal under the Rules.

    9. The appeal accordingly fails and is dismissed with costs.

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    Comments

    State Of Uttar Pradesh v. Jogendra Singh .
    (Mar 4, 1963)