The appellant was working as a Moharrir in Municipal Corporation Durg. He was assigned with the duty of collection of taxes from different Wards. Till 25.11.1980, he collected taxes to fhe tune of Rs.5,009.11 p. from various merabers of different Wards and issued receipts to them, but the aforesaid amount was not deposited with the accounts of the Corporation. On 25.11.1980, the appellant submitted an application, in his own hand-writing, before the Corporation in which he admitted that he had collected the aforesaid amount, but the same was utilized in the ill-ness of his daughter, therefore, a time till 26.11.1980 be granted to him for depositing the said amount in the accounts of the Corporation. The aforesaid amount was never deposited by the appellant. The appellant was placed under suspension vide order dated 27.11.1980 on the ground of misappropriation of funds to the tune of Rs.5,009.11 p. in the above manher. Immediately after suspension, a showcause notice dated 8.2.1981 with charge-sheet, memorandum of charges, list of witnesses and list of documents, was issued to the appellant. Show-cause notice and charge-sheet was duly served upon the appellant. Vide his application dated 12.3.1981, the appellant prayed for tiine to file reply of the charge-sheet. The appellant did not file reply on merits. A criminal case was also registered against the appellant u/s 408 of the Indian Penal Code. In the criminal case, the appellant was acquitted vide judgment dated 9.5.2000 by the Chief Judicial Magistrate, Durg. During the pendency of the criminal trial, the departmental
