M BALASUNDARAM Vs. FINANCIAL ADVISER SOUTHERN RAILWAY

JUDGEMENT

(1.) THIS writ petition involves the interpretation of S. 115a of the City Municipal Corporation Act, 1919 (hereinafter called the Act.) The petitioner seeks the issue of a writ of mandamus restraining respondents 1 and 2 who are Financial Adviser-cum-Chief Accounts Officer, Central Office, Southern Railway, Madras and the Commissioner, Corporation of Madras, respectively from deducting from the salary payable to him the profession tax due to the second respondent for any period anterior to 1st October, 1976.

(2.) THE petitioner is employed as a clerk Gr. I in the accounts office of the first respondent. He has to pay a sum of Rs. 6. 25 per month towards profession tax to the Corporation of Madras. The profession tax for the period 1st October, 1974 to 31st March, 1977 was due as on the date of the institution of the writ petition. On the requisition of the second respondent the first respondent passed an order on 14th July, 1976 that the profession tax due from the petitioner to the Corporation of Madras for the period 1st October, 1974 to 31st march, 1977 would be deducted form his salary in specified instalments. The contention of the petitioner is that the second respondent has no power to make any requisition to the first respondent calling upon him to deduct from the salary of the petitioner any profession tax that has fallen due prior to 1st October, 1976.

(3.) PRIOR to 1st October, 1976 the Commissioner, Corporation of Madras, had no power to call upon any employer to deduct from the salary of any employee the amount of profession tax due to the Corporation. Section 115 of the Act reads as follows :