Translate
Text Highlighter

Bookmark

PDF

Share

Report a problem
AMICUS AI
Citation Codes
Equivalent Citations
citation codes
Case Number
Disposition
Judges
Acts
  • Section 5, Subsection 2 of the 1983 Income Tax Act
Are you a practicing lawyer?
Enhance your digital presence and reach by creating a Casemine profile.
Upload pleading to use the new AI search
Cites
Cited by
Citation Codes
Equivalent Citations
citation codes
Case Number
Disposition
Judges
Acts
  • Section 5, Subsection 2 of the 1983 Income Tax Act
Smart Summary

Factual and Procedural Background

The appeal by special leave was filed by the State against a judgment of the Andhra Pradesh Administrative Tribunal dated January 18, 1979. The Tribunal had decreed a suit instituted by the respondent, who had challenged the Government’s order dated September 22, 1970 dismissing him from service.

The dismissal order was based on an enquiry conducted by the Disciplinary Tribunal under Rule 3(2) of the Andhra Pradesh Civil Services (Disciplinary Proceedings Tribunal) Rules, 1961. The Administrative Tribunal set aside the dismissal on the ground that the Disciplinary Tribunal lacked jurisdiction because Rule 3(2) had been declared invalid by a High Court judgment dated December 20, 1973.

The Supreme Court noted that the Administrative Tribunal did not notice that the judgment striking down Rule 3(2) had been reversed by a Division Bench of the High Court by judgment dated July 19, 1976, which held Rule 3(2) to be intra vires and valid.

Legal Issues Presented

  1. Whether the respondent was barred from re-agitating the question of the Disciplinary Tribunal’s jurisdiction (and the validity of Rule 3(2)) in a subsequent suit, given that the issue had been raised in an earlier writ proceeding and the High Court’s dismissal had attained finality after dismissal of the respondent’s special leave petition.
  2. Whether Rule 3(2) of the Andhra Pradesh Civil Services (Disciplinary Proceedings Tribunal) Rules, 1961 was valid and operative “at all material times,” such that the Government’s reference to the Disciplinary Tribunal and the consequent dismissal order were jurisdictionally competent.

Arguments of the Parties

Appellant-State’s Arguments

  • The Disciplinary Tribunal’s jurisdiction had already been concluded against the respondent in earlier proceedings, so the Administrative Tribunal could not reconsider the same question.
  • Rule 3(2) was in operation at all material times: it was in force when reference was made to the Disciplinary Tribunal and remained so long after the enquiry report; it was deleted only in 1978.
  • The Single Judge’s decision striking down Rule 3(2) was reversed by a Division Bench; therefore, the rule’s validity was never affected.

Respondent’s Arguments

  • Although jurisdiction was questioned in earlier proceedings, there was no specific decision on that point; dismissal of the respondent’s special leave petition did not operate as res judicata on the Administrative Tribunal’s jurisdiction-related determination.
  • At the time the respondent instituted the suit, the Single Judge’s judgment striking down Rule 3(2) was in force; by the time the Administrative Tribunal decreed the suit in 1979, the sub-rule had been deleted.

Table of Precedents Cited

No precedents were cited in the provided opinion.

Court's Reasoning and Analysis

The Court first addressed finality/res judicata. It noted that in the writ filed by the respondent challenging the dismissal order, the jurisdiction of the Disciplinary Tribunal was “specifically in issue,” because the respondent had contended that Rule 3(2) was invalid. The High Court dismissed the writ and upheld the respondent’s dismissal.

The Court reasoned that it was open to the respondent, in the special leave petition filed by him against the writ dismissal, to argue that the High Court was wrong in not rendering a specific finding on the validity of Rule 3(2). However, since the special leave petition was dismissed, the High Court’s decision upholding the Government’s dismissal order became final. Consequently, the respondent was not permitted to re-agitate the very same question in a later suit; the issue was treated as already concluded by the earlier writ dismissal.

On the validity and operation of Rule 3(2), the Court acknowledged that a Single Judge had struck down Rule 3(2) before the suit was filed, but emphasized that this decision was later reversed by a Division Bench holding Rule 3(2) not invalid. In these circumstances, the Court held that Rule 3(2) was (or was deemed to have been) on the statute book at all material times, making the Government’s reference to the Disciplinary Tribunal “perfectly competent.”

The Court also noted that the Administrative Tribunal had set aside the Government’s order solely on the jurisdictional ground arising from the alleged invalidity of Rule 3(2), and that the Tribunal had rendered no decision on the merits of the dismissal.

Holding and Implications

ALLOWED; IMPUGNED JUDGMENT SET ASIDE. The Supreme Court set aside the Administrative Tribunal’s judgment and allowed the State’s appeal, holding that Rule 3(2) was valid, operative, and binding at all material times, and therefore the reference to the Disciplinary Tribunal and the Government’s decision based on its report were not liable to be upset on jurisdictional grounds.

Implications: The Administrative Tribunal’s decree in favour of the respondent was nullified, and the respondent’s dismissal was not disturbed on the jurisdictional ground accepted by the Tribunal. The Court recorded that the Tribunal had not decided the matter on merits, and this opinion did not indicate any merits adjudication by the Supreme Court. The parties were directed to bear their respective costs, and no broader implications or new precedent were stated in the opinion.

    Government Of Andhra Pradesh v. M. Narasimha Murthy .

    Order

    1. The appeal by special leave arises from the judgment of the Andhra Pradesh Administrative Tribunal dated January 18, 1979 decreeing the suit instituted by the respondent whereby he challenged the order of the government dated September 22, 1970 dismissing him from service. The Administrative Tribunal found that the order of dismissal was rendered on the basis of an enquiry conducted by the Disciplinary Tribunal which had no jurisdiction to conduct the enquiry as Rule 3(2) of the Andhra Pradesh Civil Services (Disciplinary Proceedings Tribunal) Rules, 1961, under which the enquiry is purported to have been conducted, had been declared invalid by a judgment of the High Court rendered on December 20, 1973. The Administrative Tribunal apparently did not notice that judgment had been reversed by a Division Bench of the High Court by its judgment dated July 19, 1976 holding that Rule 3(2) was intra vires and valid.

    2. Mr Nambiar, appearing for the appellant-State, raises two fundamental points. He submits that the question as to the jurisdiction of the Disciplinary Tribunal had been concluded against the respondent in earlier proceedings as a result of which it was not open to the Administrative Tribunal to reconsider the same question. Secondly, Mr Nambiar, submits that Rule 3(2) was in operation at all material times. It was in force at the time of the reference to the Disciplinary Tribunal. It remained in force long past the submission of the enquiry report of that Tribunal. The sub-rule was deleted only in 1978. The decision of the learned Single Judge striking down Rule 3(2) had been reversed by the Division Bench as a result of which the validity of the rule was never affected.

    3. Counsel for the respondent, Mr P. Krishna Rao, submits that although the jurisdiction of the Disciplinary Tribunal had been questioned by the respondent in the earlier proceedings, no decision had been rendered specifically on the point and the dismissal of the special leave petition instituted by the respondent did not result in res judicata as regards the jurisdiction of the Administrative Tribunal. He further submits that at the time of instituting the respondent's suit, the judgment of the learned Single Judge was in force, and by the time the decree of the Administrative Tribunal was rendered in 1979, the sub-rule itself had been deleted.

    4. It has to be noticed, as rightly contended by Mr Nambiar, that the jurisdiction of the Disciplinary Tribunal was specifically in issue in the writ filed by the respondent challenging the order of dismissal. He had contended that Rule 3(2) was invalid. The High Court dismissed the writ upholding the dismissal of the respondent. It was open to the respondent to contend before this Court in the special leave petition instituted by him that the High Court was wrong in not specifically rendering a finding as to the validity of Rule 3(2). Whatever that be, the special leave petition having been dismissed, the decision of the High Court upholding the government's order dismissing the respondent, had become final. Subsequently, it was not open to the respondent to agitate the very same question in a suit which he subsequently filed. It was a clear case of the question having been already concluded by the decision of the High Court dismissing the writ in which he had specifically raised the question as to the validity of Rule 3(2).

    5. It is true that before the suit was filed, the learned Single Judge had struck down Rule 3(2), but that decision was reversed by the Division Bench subsequently holding that Rule 3(2) was not invalid. In the circumstances Rule 3(2) was or deemed to have been, at all material times on the statute book and reference to the Disciplinary Tribunal in terms thereof by the government was perfectly competent.

    6. The Administrative Tribunal has by the impugned order set aside the order of the government solely on the ground of jurisdiction arising from the alleged invalidity of Rule 3(2). In our view, Rule 3(2) was at all material times valid, operative and binding and, therefore, the reference to the Disciplinary Tribunal by the government was competent and the decision of the government on the basis of the report of that Tribunal was not liable to be upset on the ground of jurisdiction. This was the only point which arose for consideration before the Administrative Tribunal and no decision was rendered by it on the merits. Accordingly, we set aside the impugned judgment, and the appeal of the State is allowed. However, in the circumstances of the case, the parties shall bear their respective costs.

    Use AI to get other relevant cases.

    Comments

    Government Of Andhra Pradesh v. M. Narasimha Murthy .
    (Jul 17, 1990)