MANMOHAN SINGH Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THIS petition seeks quashing of provision of s. 3AA of Punjab legislative assembly (Salaries and Allowances of Members) Act, 1942 (in short "the Act") providing for payment by State of income -tax payable by the members of legislative assembly on salary and allowances payable to them.

(2.) CASE of the petitioner is that he retired from service of railways and was doing social work. He came to know that an amendment has been made to provisions of the Act by adding s. 3AA to the effect that salaries and allowances to be paid to the members of the assembly are made exclusive of income -tax which will be paid by the State Government. The petitioner wrote a letter to the Chief Minister objecting to such a measure being adopted. Learned counsel submitted that there have been instances of multicrore scams by the elected representatives and in such a situation, the State exchequer could not be further burdened. On the other hand various farmers have committed suicide on account of financial hardships. There are various categories of people who need financial help as against the members of the legislative assembly.

(3.) IN the reply filed by the under Secretary, Government of Punjab which has also been adopted by the Secretary, Vidhan Sabha, stand taken is that by enacting the law in question, there was no discrimination. Earlier writ petition on the same issue seeking direction to restrain the State from wasting of funds was dismissed being CWP 17018 of 2006 the State legislature has trespassed its jurisdiction on the domain of the Central Government. Legislation is discriminatory against other assessees whose burden is borne by them. In the affidavit filed on behalf of the State, it is stated that the State legislature had the competency to pass the law in question under Entries 38 and 40 of List II of the Seventh Schedule of the Constitution. There was no interference in the domain of Parliament. MLAs are a different class and, thus, there was no discrimination.