ALL INDIA FOOTBALL FEDERATION Vs. UNION OF INDIA

JUDGEMENT

(1.) The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.

(2.) Present writ petition has been filed seeking a direction to Respondent no. 3 for issue of refund amounting to Rs 17,29,250/- (including interest of 2,05,050/-) in favour of the petitioner.

(3.) Learned Counsel for petitioner states that the petitioner-Federation had appointed a non resident as the Head Coach of the Senior National Team of India on a contractual basis with effect from 1st July 2012 to 30th June 2014. According to the terms of the contract, fixed amount of salary was to be paid and the tax on the same was to be borne by the petitioner. Accordingly, income tax was paid on time for AY 2013-14, 2014-15 and TDS was deducted by the petitioner and submitted to the government. However, the employee left the country on account of non renewal of contract, closing all his operative accounts and hence refund amount could not be encashed.