G.M. Tank vs State Of Gujarat & Anr

The Supreme Court upheld the dismissal of the appellant from service under Rule 3(1) of the Gujarat Civil Services Conduct Rules, 1971, based on findings of disproportionate assets as per Section 5(1)(e) and Section 5(2) of the Prevention of Corruption Act, 1947. The Court emphasized that the burden of proof lies on the public servant to explain the sources of income when assets exceed known income. The dismissal was confirmed despite the appellant's acquittal in a criminal case, establishing that departmental proceedings can differ from criminal proceedings in terms of evidence and burden of proof.