TRIPURA TRIBAL OFFICERS WELFARE FORUM Vs. UNION OF INDIA; SECRETARY TO GOVERNMENT OF INDIA; COMMISSIONER OF INCOME TAX (TDS); INCOME TAX OFFICER (TDS), CITY CENTRE; OIL AND NATURAL GAS CORPORATION LTD; ASSET MANAGER, ONGC TRIPURA ASSET; DEPUTY GENERAL MANAGER (F & A), ONGC LTD; STATE OF TRIPURA;

JUDGEMENT

(1.) By means of this petition the petitioner society has prayed for the grant of following reliefs:

(2.) In para-1 of the petition the following averments have been made:

(3.) The grievance of the petitioner society is that the Income Tax Authorities should not demand TDS certificates from the members of the petitioner Society in terms of Section 197 of the Income Tax Act, 1961. According to the petitioner, they are all original residence of Tripura; they all belong to the Scheduled Tribes and they all serve within the State of Tripura. The income of all the members is above the taxable limit but they are exempted from paying tax in terms of Section 10(26) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act').