(1.) Petitioners in W.P.Nos.6565-6568/2013, 6651- 6652/2013 and Petitioner in W.P.No.6674/2013 are Turf Clubs of Bangalore and Mysore and they have filed these writ petitions challenging the demand raised by the respective Income Tax Officers (TDS) who have issued notices to them as to why they have not deducted income tax while making payment of "stake money"to the owners of the horses as required under the provisions of Chapter " XVII/Section 194B of the Income-tax Act, 1961 (hereinafter referred to as "Act"for short) and as to why they should not to be treated as defaulters. The prayers sought for by the petitioners in W.P. Nos. 6565- 6568/2013 and 6651-6652/2013 are as under:
(2.) The prayers sought for by the Mysore Race Club in W.P.6674/2014 insofar as prayers (i) to (v) are identical and similar to the prayer sought for by the Bangalore Turf Club in W.P. Nos.6565-6568/2013 and 6651-6652/2013 and in addition to the same, they have also sought for the following relief :-
(3.) First Petitioner in W.P.Nos.18696-697/2013 is an Association called "Karnataka Race horse Owners Association, Bangalore"said to be espousing the cause of race horse owners and taking care of their welfare. Second petitioner is a race horse owner registered with respondent No.4 " Turf Club and has been participating in the racing activity conducted by it. The reliefs sought for by these petitioners are almost identical to the prayers made in W.P.Nos.6565- 6568/2013, 6651-6652/2013 and 6674/2013 which is already extracted herein above. In addition to the same, they have also sought for the following reliefs: