HARA KANTA PEGU Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. J.C. Gogoi, the learned counsel appearing for the writ petitioners. Mr. S. Sarma, the learned standing counsel for the Income Tax Deptt. appears for the respondent Nos.2-7.

(2.) The petitioners belong to the Scheduled Tribe category and are residents of Jonai Circle of Dhemaji District of Assam. They are serving as faculty members of the Murkong Selek College, Jonai and they seek exemption of their salary earnings from tax, under Sub-section (26) of Section 10 of the Income Tax Act, 1961 (hereinafter referred to as 'the I.T. Act').

(3.) Under Section 10 of the I.T. Act, in computing total income of any person, the income falling under various categories under the different Sub-sections of Section 10, shall be excluded from the levy of income tax. The relevant provision in the present case is Section 10(26), which reads as follows:-