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. This judgment of the Supreme Court also impliedly upholds the right of the employer to proceed under the D&A Regulations even after the delinquent was acquitted by a competent Court on the same or similar charges.

In the case of "Senior Superintendent of Post Offices, Pathanamthitta and others V/s A. Gopalan"

the delinquent was employed as Sub Post Master and the departmental proceedings were initiated against him on two charges of misconduct viz.

(a) while he was functioning as Sub Post Master from 21st August, 1985 he had fraudulently effected a withdrawal of Rs.8,000/- without the knowledge of the depositor from Savings Bank Account by himself putting the signature of the depositor on the application for withdrawal and (b) while functioning as Sub Post Master he failed to account for the amounts of Rs. 379/- and Rs. 799/- realised by him as customs duty from the addressees in respect of hand foreign parcels. An inquiry was conducted into these charges and the Inquiry Officer found both the charges as established.