23. Departmental action in case of Negligence: If it is found that a Tax Officer has, with regard to any tax payer, made dishonest (reckless) or negligent tax assessment and as a result of which the tax liability of such person has become excessive or reduced, the Director General shall have to initiate proceedings for departmental action for punishment in accordance with the provisions made in the prevailing law regarding the conditions of service of such Tax Officer.