KRISHNA GOPAL TIWARY Vs. UNION OF INDIA

JUDGEMENT

(1.) With the following prayer, the petitioners have preferred the instant writ petition:

(2.) Learned counsel for the petitioners has neither read over any provision of the Income Tax Act nor any provision of the Payment of Gratuity Act, 1972 to show that why the amount of gratuity is exempted from the Income Tax.

(3.) Just bare assertion has no value in the eyes of law and hence, we are not accepting this argument that the amount of gratuity is outside the limit of Income Tax Act. No head and tail of this argument has been matched by the learned counsel for the petitioners. Ten times it has been asserted by the learned counsel for the petitioners that upon the amount of gratuity, no deduction can be made towards the income tax, but, this assertion is not justified at all by the learned counsel for the petitioners. It is the duty of a lawyer to point out correct facts and correct law. Judges are not supposed to know the facts and law. As this argument could not be substantiated by the learned counsel for the petitioners, the prayer viz. not to deduct the income tax from the amount of gratuity, is hereby declined.