( 1 ) THIS writ petition has been filed against the impugned order dated 8/02/2000 annexure-7 to the petition and for a mandamus directing respondents Nos. 1 and 2 to make payment of salary, allowances, etc. ( 2 ) THE petitioner was appointed as Assistant accounts Officer, Rasra District Ballia in the service of the U. P. State Yarn Company Ltd. vide order dated 25/07/1987 Annexure-1 to the writ petition. The petitioner was subsequently given the work as Accounts Officer vide order dated september 13, 1991 Annexure-2 to the writ petition in addition to his duty till the joining of the new incumbent. Subsequently he was transferred to the Head office by the order dated 25/09/1993 vide Annexure-3 to the writ petition. He was then assigned duty as Stores purchase Officer vide order dated 11/06/1993 and subsequently transferred to the Banda Unit vide dated 29/07/1997 Annexure-5 to the writ petition. ( 3 ) THE petitioner was suspended by order dated 19/09/1998 and an enquiry was initiated against him vide order dated September 19, 1998 Annexure-6 to the writ petition. Thereafter the impugned order dated 8/02/2000 was passed by which the petitioner was reinstated but given punishment of witholding two annual increments from 1/12/1998 without cumulative effect. It was also directed that in addition to subsistence allowance no other benefit will be paid to the petitioner during the suspension period. Against that order this writ petition has been filed. ( 4 ) A counter affidavit has been filed by the respondents Nos. 1 and 2. In para 4 of the counter affidavit it is stated that the company was declared sick by the BIFR in the year 1992 and the proceedings are still pending before the board. At present three out of four manufacturing units of the company are lying permanently closed. In para 5 of the counter affidavit it is stated that the petitioner was directed to work as Stores Purchase Officer but he was never promoted to that post nor paid the pay scale of that post. In para 7 it is stated that the enquiry officer held enquiry and found all charges levelled against the petitioner to be established. However, he recommended withholding of two increments without cumulative effect and this report was accepted by the disciplinary authority. In para 8 of the counter affidavit it is stated that full opportunity of hearing was given to the petitioner. However, he recommended withholding of two increments without cumulative effect and this report was accepted by the disciplinary authority. In para 8 of the counter affidavit it is stated that full opportunity of hearing was given to the petitioner. In para 9 it is stated that the manufacturing activities in banda Unit of the company were stopped some time in December 1998 due to severe financial crisis. On account of non-availability of funds none of the employees of the unit were paid any salary. Still the petitioner was paid subsistence allowance upto February 1999. It is further stated that the respondent company is making efforts to arrange for the funds and in this connection the company has also approached the State Government to provide adequate funds to make payment to the employees. A copy of the letter dated February 1, 2002 is annexure-CA 1 to the counter affidavit. In para 12 of the counter affidavit it is stated that the petitioner was not entitled for any show cause or copy of any enquiry report as there exists no provision for the same in the Service Bye-laws. In para 16 it is stated that service of the petitioner were terminated on account of closure of the unit in accordance with the provisions of the Service Bye-laws. It is further stated that the service of the petitioner was terminated along with other officers of the unit as the said unit was permanently closed down w. e. f. 10/02/2000, the petitioner cannot be permitted to challenge the closure after a lapse of more than 2 years. ( 5 ) THE finding of guilt against the petitioner is a finding of fact and we cannot interfere with same in writ jurisdiction. The petitioner was given opportunity of hearing in the enquiry and hence he cannot make any complaint in this regard. In our opinion since a minor punishment was imposed on the petitioner it was not necessary to hold an enquiry for inflicting of a major punishment. A perusal of Annexure-6 shows that there were serious allegations of irregularities committed by the petitioner as referred to in para 6 of the counter affidavit. These irregularities were in relation to the purchase of stores item and the petitioner has been found guilty in respect of the same. Hence we cannot interfere with the action taken by the respondent authorities. These irregularities were in relation to the purchase of stores item and the petitioner has been found guilty in respect of the same. Hence we cannot interfere with the action taken by the respondent authorities. As regard non-payment of subsistence allowance it has been stated that the respondent is making efforts to arrange for funds and in that connection the company also approached the state Government to provide adequate fund to make payment. Moreover in our opinion the petitioner has not been prejudiced because of non-payment of subsistence allowance. In our opinion an enquiry will be vitiated for non-payment of subsistence allowance if some prejudice is caused to the employee in the enquiry because of such non-payment. In Shiv Dularey gupta v. Director 2001 All LJ 2826, this Court held unless prejudice is caused to the petitioner non payment of subsistence allowance does not vitiate the enquiry. In our opinion the decisions of the Supreme Court in Jagdamba Prasad shukla v. State of U. P. AIR 2000 SC 2806 : 2000 (7) SCC 90 : 2000-II-LLJ-1513 and in Capt. M. Paul Anthony v. Bharat Gold Mines, AIR 1999 sc 1416 : 1999 (3) SCC 679 : 1999-I-LLJ-1094, do not lay down an absolute proposition that whenever subsistence allowance is not paid the enquiry gets automatically vitiated. It will be vitiated only if prejudice in the enquiry is caused to the employee due to such non payment. ( 6 ) IN view of the above this petition is dismissed. Interim order, if any, is vacated. .