1981 PLP (C (PLC(CS))

M. SALEEM CHAUDHRY (CHAIRMAN)‑‑In this case the appellant, Maqbool Ahmed an ex‑Siah Niwees (sub‑Accountant, Okara) has come up against the order of the Commissioner, Multan Division, dated 30th September, 1979 dismissing him from service as Siah Nawis and the order of the Secretary; Finance Department the, appellate authority dated 11th April, 19719, whereby, the dismissal was modified into removal from service.

2. Briefly; the facts of the case are as follows: While posted as Siah Nawis in the Okara Sub‑Treasury in 1975, the appellant is said to have paid out Government money to two persons, Shamshad Ali and Abdul Qayyum, who were not entitled to receive it. This money was to be paid out as refund to those persons who had‑ initially deposited it with the Government as payment for diesel oil. It is said' that the appellant credited the money, amounting to Rs. 37,650 at two different occasions. i.e. (Rs. 26,400 plus Rs. 11,250 against 30 and 12 diesel refund vouchers respectively) to the head "Revenue Deposit (Provincial)", Which was trot the correct head of account, without orders of the competent authority, and finally paid out the proceeds through refund vouchers signed by him instead of by the Sub- Treasury officer, to Shamshad Ali and Abdul Qayyum.

3. The parties were heard. Mr. Abel Saroia, who was District Accounts Officer, Sahiwal at the time of the occurrence, stated, on behalf of the respondents; that the appellant had unauthorisedly deposited the amount in question to the head Revenue Deposit (Provincial)" and disbursed it to the two persons whom he described as the legally appointed representatives of the original persons entitled to the refund. However, the appellant had made no mention in the record of the powers of attorney said to be held by Shamshad Ali and Abdul Qayyum on behalf of the original claimants. On the other hand the appellant contended that the amount had been deposited, in the Provincial head because of lack of time, as otherwise it would have lapsed. He said the powers of attorney executed in favour of Shamshad Ali and Abdul Qayyum had been placed by him the relevant record but, since he was transferred from the post of Siah Nawis he was not aware of where, they went. In addition to hearing the parties, we have gone through the enquiry report and the proceedings of the enquiry. We feel that appellant's admission that he deposited the money in the wrong 'head of account and that he made the payments to Shamshad Ali and Abdul Qayyum, is sufficient to warrant the disciplinary action taken against him. Moreover, the fact that the powers of attorney were not to be found and that there was no mention about their existence in. the relevant record, lends credence to the allegation that the appellant's actions were not above board. That he acted without authority is established beyond doubt. If there was any extenuating circumstance its benefit has already accrued to him in the form of modification of the punishment from dismissal to removal from service by respondent No.

2. We do not think there is any justification for further modification in the order of the Secretary, Finance Department. The appeal is, therefore, dismissed in limine.