BINOY KUMAR MORANG Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. K. Singha, Advocate, learned counsel for the petitioners, Mr. S. Sarma, Advocate, learned Senior Standing counsel, Income Tax Department, Mr. B. Gogoi, Advocate for Respondent no.8, Mr. G. Pegu, Advocate for Respondent no.7.

(2.) This writ petition has been filed by the petitioners, who claim to belong to the 'Mising Community' of Assam, which is a recognized Scheduled Tribes Community. The petitioner no.1 is working as Junior Assistant in the Office of the Fishery Officer, Jonai under the Government of Assam, Department of Fisheries. The petitioner no.2 is working as L.D.A cum Typist and posted at Sub-Divisional Fishery Development Office, Jonai and is presently working in the said Office.

(3.) The grievances of the petitioners relate to the deduction of Income Tax at source by the Treasury Officer, Jonai from the salaries payable to the petitioners. According to the petitioners since they are members of the recognized Scheduled Tribe of 'Mising Community', they are entitled to get the benefit of exemption from deduction of Income Tax at source as provided under Section 10 (26) of the Income Tax Act, 1961.