Notice Issued Against Dead Person Is Invalid; Participation Of Legal Heirs In Proceedings Doesn't Make It Legal: Kerala High Court

Notice Issued Against Dead Person Is Invalid; Participation Of Legal Heirs In Proceedings Doesn't Make It Legal: Kerala High Court

Mehak Dhiman

21 Dec 2024 6:15 PM

The Kerala High Court stated that notice issued against a dead person is invalid and participation of legal heirs of deceased in the proceedings won't make it legal.

The Division Bench of Justices A.K. Jayasankaran Nambiar and K.V. Jayakumar observed that “the consent of the parties cannot confer jurisdiction to the assessing authority for initiation of an action which is otherwise illegal and 'non-est'.”

In this case, the appellants are the legal heirs of Late assessee who expired on 30.10.2021. Notice dated 27.03.2023 was served on the address of the late assessee.

On receipt of the notice, the 1st appellant appeared before the Assessing Officer and informed him about the death of the assessee.

Thereafter, the Revenue issued an order dated 10.04.2023 under Clause (d) of Section 148A of the Act in the name of the deceased assessee. Following that, he also issued a notice dated 10.04.2023 under Section 148 of the Act in the name of the deceased assessee.

The appellant filed a writ before the High Court stating that the assessment proceedings sought to be initiated under Section 147 of the Act is unsustainable. However, the Single Judge dismissed the petition.

The assessee submitted that the notice issued in the name of a dead person is not valid and in the absence of issuance of a valid notice, the assessment proceedings sought to be initiated under Section 147 is unsustainable.

The department submitted that the notices issued to the dead person under Sections 148A(b) and 148A of the Act are only mere irregularities, which can be cured. Since the legal heirs of the deceased assessee have already participated in the proceedings, they are estopped from taking a different plea in the writ petition.

The bench stated that the “the notices issued under Sections 148A(b) and 148 of the Act in the name of a dead person are invalid and 'non-est' in the eye of law. It is a nullity and not a mere irregularity which could be cured. It is true that, on the receipt of the above said notices, the legal heirs of the deceased Naringaparambail Bhaskaran/appellants herein appeared before the assessing authority. However, that by itself would not change the situation.”

The bench opined that the consent of the parties cannot confer jurisdiction to the assessing authority for initiation of an action which is otherwise illegal and 'non-est'.

The bench disagreed with the view of the Single Judge that the legal heirs of the deceased assessee are estopped from taking a different stand in the writ petition, since they have appeared before the assessing authority and participated in the proceedings.

“the initiation of proceedings against a dead person under Sections 148A(b) and 148 of the Income Tax Act are illegal and 'non-est'.” added the bench.

In view of the above, the bench allowed the appeal.

Case Title: N. Binoj v. Income Tax Officer

Citation: 2024 LiveLaw (Ker) 822

Case Number: WA NO. 2093 OF 2023

Counsel for Appellant/ Assessee: Latha Anand

Counsel for Respondent/ Department: Keerthivas Giri

Flight operations at IGI disrupted by dense fog, 200+ delays reported

Flight operations at IGI disrupted by dense fog, 200+ delays reported 

TIMES NEWS NETWORK  02.01.2025

New Delhi : Dense fog at Indira Gandhi International Airport disrupted flight operations on Wednesday morning. Visibility dropped to 100 metres for about two hours, causing several flight delays. However, no flights were diverted or cancelled due to low visibility. According to FlightRadar24, over 200 flights experienced delays, with the average delay being 18 minutes. 

RK Jenamani, senior scientist at India Meteorological Department (IMD), said, “The visibility was 100 metres at IGI Airport for nearly two hours, from 5 am to 7 am, on Wednesday. However, the runway visibility range was low at only one runway at 500 metres.” He added that no significant dense fog was observed at Palam this year due to frequent winds. “The wind conditions observed mostly in Dec eroded the fog layer in Delhi,” said Jenamani. An airport official said, “No flight was diverted to any other city due to fog. Some flights were also delayed due to weather conditions at the origin airport.” Delhi Airport wrote on X: “While landings and takeoffs continue at Delhi Airport, flights that are not CAT III compliant may get affected. Passengers are requested to contact the airline concerned for updated flight information. Any inconvenience is deeply regretted.” IMD has issued a yellow alert for moderate fog at most places and dense fog at isolated locations on Thursday. “Fog may affect some airports, highways, and railway routes. It causes difficult driving conditions with slower journey times,” IMD stated. 

Met department advised caution while driving or travelling and staying updated with airlines, railways, or state transport regarding journey schedules. Officials noted that the airport initiates low visibility procedures (LVP) when visibility drops below 800 metres. During such periods, CAT-I procedures apply for visibility above 550 metres. Pilots compliant with CAT-II can land when visibility is between 275-550 metres, while CAT-III  A and B pilots can land in conditions with visibility below 275 metres and even as low as 50 metres.

Relief for DPharm students as exit exam deferred indefinitely

Relief for DPharm students as exit exam deferred indefinitely 

TIMES OF INDIA bhopal 02.01.2025

Nagpur : In a relief for diploma in pharmacy (DPharm) students across the country, Pharmacy Council of India (PCI) has allowed registration and issuance of licences to the 2022-23 batch after their exit exam, scheduled for Oct 2024, was deferred by National Board of Examinations in Medical Sciences (NBEMS) indefinitely, reports Sarfaraz Ahmed. 

NBEMS postponed DPharm Exit Examination (DPEE), comprising three papers, asking students to keep checking its website for updates. However, it didn’t provide any specific reason for the deferment, leaving the student community in lurch. In the absence of registration certificates and licences, the graduating batch of 2024 had been unable to work as pharmacists or start their own businesses. 

On Dec 31, PCI notified students that the exam had been deferred indefinitely and announced that it would allow registration and licensing for one year for all students. PCI had previously prohibited students from renewing their licences without passing the exit exam. “After months of waiting, registration is finally under way, and licences are being issued, allowing us to start our careers or businesses,” said a student, expressing gratitude towards PCI and the govt. The statutory body has written to Union health ministry, seeking its nod to amend regulation 6 of DPEE 2022 under section 10 of Pharmacy Act 1948 to hold just one paper, instead of three.

'Serious Misconduct': Gujarat HC Declines Plea By Govt Officer Debarred From Taking Class-I Officer's Exam For 'Misbehaving With Invigilator'

'Serious Misconduct': Gujarat HC Declines Plea By Govt Officer Debarred From Taking Class-I Officer's Exam For 'Misbehaving With Invigilator'

Lovina B Thakkar

24 Oct 2024 11:15 AM

While dismissing a plea by a government officer debarred from the Gujarat Public Service Commission (GPSC) 2023-2024 due to her alleged misconduct in preliminary examination, the Gujarat High Court observed allegations against the officer were serious and not expected from a person appearing in Class-I officer's exam.

The petitioner officer moved the high court challenging the order of GPSC debarring her from taking the main examination, after it was alleged that during the preliminary examination she violated exam protocols and misbehaved with the invigilator and lady constable present in the examination hall.

A single judge bench of Justice Nirzar Desai in its October 18 order said,“I find the misconduct, which is alleged against the present petitioner, is very serious in nature and the same is not expected from a person, who is appearing in the examination for Class-I officer. When, the petitioner is appearing in an examination for the post of Class-I officer, it was expected of her to respect and comply with the instructions issued by the Respondent – GPSC for the said purpose.”

The court observed that the issue was not just about the petitioner not hearing the warning bell or confusing it with the final bell, which she had claimed. It was about her overall behaviour and conduct towards the invigilator and the female police constable, that had “disturbed the Court to the core", the court said.

The candidate who, an employee of the GST Department, applied for the Gujarat Administrative Service Class-I post. She appeared for the preliminary exam based on Multiple Choice Questions (MCQs) on January 7, 2024, where the candidates are given 3 hours to attempt 200 questions. It was alleged that she continued answering questions after the final bell, mistaking it for the warning bell. When instructed to stop, she refused, leading to an argument with the invigilator and a police constable who had to intervene.

It was submitted by the counsel of the candidate that the petitioner missed the warning bell and mistakenly thought she had 10 more minutes, so she kept answering questions. The counsel argued that it was an honest mistake, not misconduct, and that barring her from the main exam was too harsh and uncalled for. Further, the counsel submitted a full inquiry wasn't conducted, she was unfairly treated. As a result, requested the court to quash and set aside the order that barred her from taking the main exam.

The Petitioner further made several representations to GPSC between April 18 to May 2. The respondent commission issued a show cause notice to the petitioner on May 2 as to why an action should not be initiated against her for breaking the exam protocols and further, she was asked to appear in person on May 23, where she tendered and unconditional, written apology to GPSC.

GPSC did not accept her apology and explanation regarding the incident and thereafter issued an order on June 4 barring her from taking the main examination for violating exam rules. GPSC announced the main exam for various posts, scheduled between October 13 and 27. The petitioner's counsel argued that the chargesheet was not issued nor any proceedings or inquiry was conducted against her and therefore, the petitioner is denied a fair chance to put up her defence.

Counsel appearing for GPSC strongly opposed the petition and submitted that the Court has limited power to consider the petition under Article 226 of the Constitution of India. It was submitted that the petitioner's misbehaviour and her actions were captured on CCTV and the footage will show the petitioner continuing to answer questions after the exam ended and her misbehaviour with the invigilator and the female constable who escorted her out of the exam hall.

It was submitted that, despite the seriousness of the petitioner's misconduct, the Respondent GPSC has taken a lenient approach as they did not inform the petitioner's parent department or file a complaint regarding her behaviour with the female police constable. The petitioner sent several representations to GPSC apologizing for her actions, which suggested that she admits her guilt. Therefore, it was argued that there was no need for an inquiry since she has already accepted responsibility. The counsel further submitted that the punishment given to the petitioner by GPSC is appropriate and light considering the seriousness of her misconduct. Therefore, the petition should be dismissed.

The high court in its order observed that since the case is based on facts, this Court's interference under Article 226 of the Constitution is very limited. The court said that petitioner's counsel had failed to demonstrate that this is an exceptional case, wherein, the findings of facts are, though, against the petitioner, the interference of this Court is necessary.

Justice Desai further observed when the final bell rang and the invigilator asked the petitioner to submit her OMR sheet, she refused and continued answering for another 5 to 7 minutes. If she had truly mistaken the final bell for the warning bell, she would have stopped when alerted. When the invigilator called a lady constable for assistance, the petitioner misbehaved with her as well, the court noted. Notably, the presence of CCTV cameras did not prevent her inappropriate behaviour toward both the invigilator and the constable, the court added.

The Court further observed after the show-cause notice, the petitioner appeared before GPSC on May 24, and submitted an unconditional apology, admitting her guilt. As a result, GPSC barred her from the main examination but she is not barred from future exams, it noted. Since she did not challenge the notice or the procedures before the punishment, the arguments about procedural issues cannot be accepted, the high court said. Therefore, the request for an inquiry is also denied, as the petitioner's admission of guilt makes it unnecessary, the court said.

The Court further observed that the GPSC had taken a "lenient view" and merely debarred the petitioner from appearing in the main exam in spite of the serious misconduct by her as it could have had an adverse impact on her existing service with the state government and so the GPSC's action cannot be termed as “unjust or unreasonable”.

It thereafter dismissed the plea.

Case Title: Vaishali Gagjibhai Variya vs Gujarat Public Service Commission

LL Citation: 2024 LiveLaw (Guj) 161

Gujarat High Court Quashes Chargesheet Against Govt Official For Renewing Passport Without NOC, Deems It "Administrative Lapse"

Gujarat High Court Quashes Chargesheet Against Govt Official For Renewing Passport Without NOC, Deems It "Administrative Lapse"

Tazeen Ahmed

31 Oct 2024 12:20 PM

In the significant case, the Gujarat High Court bench of Justices A.S. Supehia and Gita Gopi has quashed a charge sheet issued against Charu Bhatt, who was serving as a Director of Accounts and Treasury, who was accused of renewing her passport in 2013 without obtaining a No Objection Certificate (NOC) from the State Government.

While two other charges related to passport procurement and unauthorized foreign travel were dropped, the Court held that the renewal without NOC did not constitute “misconduct” under the Gujarat Civil Services (Conduct) Rules, 1971, as it was merely an administrative “lapse”.

Brief Facts:

Charu Narendrabhai Bhatt (Appellant) filed a Letters Patent Appeal under Clause 15 of the Letters Patent, directed against the order dated 2.05.2024, in which her writ petition was dismissed by the single judge. The petition sought to challenge a charge sheet issued on 24.05.2021, alleging misconduct. While two charges were later dropped by the State, Charge No. 2 remained, alleging that the appellant renewed her passport without obtaining an NOC in 2013. The appellant contended that this did not constitute misconduct under Rule 3(1) of the Gujarat Civil Services (Conduct) Rules, 1971 and that the delay in issuing the charge sheet justified its quashing.

Observations:

The Court observed that the 8-year delay in issuing the charge sheet at the fag end of service od the appellant was indicative of mala fide intention, most likely due to personal grudges held by the officer in charge of issuing the charge sheet. The court placed reliance upon the case of UCO Bank and others vs. Rajendra Shankar Shukla, where the Supreme Court quashed and set aside the charge sheet on the ground of inordinate and unexplained delay.

The court noted that Rule 3(1) of the Gujarat Civil Services (Conduct) Rules, 1971, refers to three aspects, which the Government servant has to maintain, (i) absolute integrity, (ii) devotion to duty, and (iii) conduct that does not become unbecoming of a government servant. The court held that the act of the appellant—who failed to obtain an NOC at the time of passport renewal—did not constitute a “lack of integrity” or “lack of devotion towards duty”, nor could it be deemed “unbecoming of a Government servant” under clause (iii). This omission, at most, could be viewed as a "lapse" rather than an egregious conduct.

Further, the court observed that Rule 24 of the Gujarat Civil Services (Pension) Rules, 2002 empowers the Government to withhold or withdraw pension only when the pensioner is found guilty of “grave misconduct or negligence” during the period of service. It noted that Charge No.2 of the chargesheet does not in any manner satisfy the expression “grave misconduct or negligence”. Thus, the intention of issuing the charge sheet by the Officer by exhuming stale lapse appeared to jeopardize the retirement benefits of the appellant by continuing the departmental proceedings beyond her retirement benefits.

The court observed that the judgment in Union of India and another Vs. Kunisetty Satyanarayana does not completely bar the High Court from quashing the charge-sheet or show-cause notice and it can be done in rare and exceptional cases. It held that the appellant had carved out such exception and her case would fall under 'rare and exceptional case'. Thus, on the ground of unexplained delay of 8 years, and the nature of alleged misconduct, the charge-sheet was quashed and set aside.

The court awarded Rs. 10,000 as costs to the appellant and granted the State the option to recover the amount from the erring officer.

Case Title: Charu Narendrabhai Bhatt vs. State of Gujarat

LL Citation: 2024 LiveLaw (Guj) 164

Case Number: LPA 540/2024

Appearance: Mr. Vaibhav A Vyas (2896) for the Appellant; Mr. Sahil B. Trivedi, AGP for the Respondent.

Date of Judgment: 28.10.2024

In a 1st, special trains included in rail timetable

In a 1st, special trains included in rail timetable 

TIMES NEWS NETWORK 02.01.2025

New Delhi : Indian Railways has notified a new timetable for trains with effect from Wednesday. This is for the first time the transporter included 4,056 special trains in the normal timetable for the convenience of passengers. Under the new arrangement, the number of 2,875 trains has been changed, including express and passenger trains. Additionally, the departure and arrival times of several trains at various stations have been changed. Officials said 74 new trains have been included in the timetabl. “Trains cancelled during fog have place in the timetable. Now, passengers will not face issues of last-minute cancellations. The speed of 16 trains have been increased and converted into superfast,” an official said.

Dense fog cloaks Bhopal, min drops to 8 deg; biting cold to grip parts of state

Dense fog cloaks Bhopal, min drops to 8 deg; biting cold to grip parts of state 

TIMES NEWS NETWORK  0.01.2025

Bhopal : The city woke up to the first dense fog of the season on Wednesday. There was a sharp dip in the day temperature, which made it a colder day in Bhopal. The night temperature in the city also remained below the normal mark. Biting cold is expected in the city and the state for the next few days. A warning of dense fog was issued for many places in the state. The day temperature in Bhopal on Wednesday was recorded at 18.3 degrees Celsius, six degrees below the normal mark, while the night temperature in the city was 8.4 degrees Celsius, two degrees below the normal mark. The visibility in Bhopal was less than 100 metres in the morning hours. The lowest temperature of 6.1 degrees Celsius was recorded in Shahdol. 

In the forecast for Bhopal on Thursday, the meteoro logical dept stated there would be a clear sky with shallow to moderate fog during the morning hours. The day and night temperatures would be 19 degrees Celsius and 8 degrees Celsius, respectively, while the average wind speed will be ten kilometres per hour. In the forecast for the state, the meteorological dept issued a warning of dense fog and a cold day at isolated places in Bhopal, Rajgarh, Umaria, Katni, Jabalpur, Damoh, Sagar, Chhatarpur, Tikamgarh, and Niwari districts. A warning of dense fog was issued for Vidisha, Raisen, Sehore, Singrauli, Sidhi, Rewa, Mauganj, Satna, and Maihar districts. A warning of moderate fog and a cold day was issued for Gwalior, Datia, Bhind, and Morena districts. A warning of moderate fog was issued for Shajapur, Agar, Mandsaur, Neemuch, Guna, Ashoknagar, Shivpuri, and Sheopur districts. A warning of shallow to moderate fog existed for Betul, Harda, Indore, Ratlam, Ujjain, and Dewas districts. Dry weather is expected to prevail in the state.