B CHOUDHRY Vs. UNION OF INDIA

JUDGEMENT

(1.) BY means of this petition, the petitioners who are 232 in number have come to this court, seeking relief for grant of a declaration that the breach of rest allowance and the torch cell allowance cannot be subjected to income-tax to the extent referred to in the notifications dated July 1, 1992 (annexure P-2 to the petition), and dated July 7, 1995 (annexure P-3 to the petition), and for directing respondents Nos. 1 to 5 for not deducting the income-tax at source from the amounts of torch cell allowance and the breach of rest allowance as provided in Section 10(14) of the Income-tax Act, 1961 (hereinafter referred to as "the Act").

(2.) HEARD learned counsel for the petitioner, Shri B.L. Nema, and learned counsel for respondents Nos. 1 to 4, Shri S.K. Mukherjee, and learned counsel for respondent No. 5, Shri V.K. Tankha.

(3.) LEARNED counsel for the petitioners next submitted that a mandamus may be issued to the respondents for deciding the case of the petitioners in respect of the deduction of the income-tax at source in respect of the objection of the petitioners that the breach of rest allowance and torch cell allowances shall not be held a part of the "salary" and, therefore, there cannot be a deduction at source on that amount.