it2025_00886 — Penalty of censure imposed on a Dealing Assistant for delay in issuing annual account slips is unjustified when the responsibility for issuing such slips lies with the Assistant Accounts Officer

Penalty of censure imposed on a Dealing Assistant for delay in issuing annual account slips is unjustified when the responsibility for issuing such slips lies with the Assistant Accounts Officer — [Part 2/2] Summary The provided text discusses an appeal by an Applicant regarding disciplinary action taken against them in March 2004. Specifically, it concerns a delay in issuing annual account sl... — Facts:The Applicant was working as Social Security Assistant in the Sub-Regional Office, Kandivali, under the Employees Provident Fund Organization. He was issued a charge-sheet on 31-1-2008 containing two Articles of Charge. Article-I alleged that during the period from 2003 to 2005, the annual accounts in Form 24 in respect of MH/91853 for the years 2000-01 to 2002-2003 were not cleared by the Applicant in time though duty bound to do so. Article II alleged that a complaint was received from Shri Chintan Joshi, Joint Secretary, Kamgar Utkarsh Sabha vide his Letter, dated 8-11-2004, that the workers of M/s Simal Packing Pvt. Ltd. (MH/91853) had not received the annual slips from the year 2001. On verification, it was found that the EDP Section had processed annual accounts for 2002-2003 in respect of the said company on 17-3-2004, which were approved by the Assistant Accounts Officer on 18-3-2004, but the annual account slips were not issued by the Dealing Assistant, the Applicant, till receipt of the complaint, and were despatched only in November 2004 involving abnormal delay. Article-I was held to be "not proved." Article-II was held as "partially proved." The Disciplinary Authority vide its order dated 23-8-2010 imposed the penalty of Censure. The Applicant preferred an appeal on 9-10-2010, which came to be decided on 14-3-2012. The Appellate Authority upheld the penalty of Censure. The Applicant, arguing in person, submitted that while not issuing the annual account slips, he had been following the oral instructions of his Assistant Accounts Officer. The annual account slips were not issued as there was short-fall of payment by the Company (MH 91853). The Applicant submitted that the hierarchy in the organization is

(i) Assistant Accounts Officer,

(ii) Section Supervisor, and

(iii) Social Security Assistant (Dealing Assistant), the post held by the Applicant, and that the Dealing Assistant has no decision-making role but only carries out the instructions of his superior. On receipt of the complaint, an office note, dated 29-11-2004 was issued to the Dealing Assistant, Section Supervisor and Assistant Accounts Officer seeking clarification. On the same day, the AAO issued a letter to M/s. Simal Packing Pvt. Ltd. pointing out the short payments, with a reference to an earlier office letter, dated 16-10-2003, which means the establishment had been communicated of the reason for non-issuance even before the finalization of accounts. The Applicant also submitted that the responsibility for issuing annual account slips lies with the Assistant Accounts Officer and not the Dealing Assistant, and yet the Applicant alone was charged while neither the AAO nor the Section Supervisor was charged. The Respondents contended that there was delay on the part of the Applicant in issuing annual account statements, which was issued only after receipt of the complaint letter dated 8-11-2004. The Applicant was aware of the short remittances during the process of compilation of annual accounts and his failure to intimate the same amounts to negligence.