JODHRAJ SINGH Vs. UNION OF INDIA

JUDGEMENT

(1.) Appellant has preferred this Letters Patent Appeal against the judgement and order dated 15/9/1996, by which the learned Single Judge dismissed Civil Writ Petition No.820/95, filed by the appellant, seeking a mandamus to the respondents for release of Rs.84,000.00 deducted as income tax from the amount paid to the appellant under the Voluntary Retirement Scheme.

(2.) Facts relevant for the purposes of this appeal may be briefly noted:

(3.) The learned Single Judge dismissed the writ petition filed by the appellant, holding that the essential requirement under Section 10(10-C), of the Scheme being an approved one, was not satisfied and, hence, the benefit of exemption from payment of income tax could not be availed. It would be worthwhile at this stage to reproduce Section 10(10-C) of the Income Tax Act, 1961: