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parthabandhu guha (nil)     03 December 2009

Legal position

A Party signed in a Govt. file and wrote " received the refund order"   but before physical handing over the letter to the party  the dealing assistant (senior tax assistant) checks the notes of his senior officers and found that some Govt. instructions have not been followed in the proessing of the refund order ( the instruction is how to avoid misuse of any document for claiming refund again on the same ground and on same imported goods) and then he without handing over the refund orders to the party, went to his superior officer and brought his notice to the fact and asked whether the instruction has been followed. Then his superior orricer told the dealing asistant to hold back the refund orders.

Now I would like to know two important aspects if anyone is aware please let me know:

Q.1 :  Whether at this stage that is party signed as " received the Refund order " but it was not handed over to him, the refund order may be treated as issued to the party ?

Q.2    Whether a subordinate dealing assistant in a Govt. Office can see the notings of files written by his senior officers although it is ot his normal duties to do so but his action regularised the  process of sanctioning refund and blocked any possible chance  of getting refund money again misusing the same set of papers.

If possible please quote any court judgement if available



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 1 Replies

Raj Kumar Makkad (Adv P & H High Court Chandigarh)     03 December 2009

1. The refund order shall be treated as handed over if the same is not rebutted within a reasonable period by the concerned party.

 

2. though the delaing assistants have to follow their duty as per instructions of their bosses but if they find any error and if that error is brought by such assistant in the notice of his boss then it is not an illegal work rather it is his honesty towards his job and such person is liable for reward. It might have gone against any particular party but so far deparment is concerned, such employee has done good work.


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