P&H: Negligence causing financial loss to State can validly form basis for recovery from retiral benefits.

Revenue authority — Duty of revenue officer exercising statutory powers — A revenue officer is under an obligation to independently verify foundational facts before taking a decision involving transfer of valuable State property — Reliance on incomplete inter departmental advice not a defence. (Para 10) Service — Disciplinary authority’s power to disagree with Inquiry Officer —  Disciplinary authority is final fact-finding authority and is fully competent to disagree with Inquiry Officer provided reasons are recorded. (Para 15)