The Gauhati High Court issued notice to Income Tax Officer on contempt alleging non-compliance of the direction given by the Single Judge Bench of the High Court to refund Tax Deducted from the Border Security Force (BSF) Deputy Inspector General (DIG’s) salary.
The petitioner, Dr Chyawan Prakash Meena, is serving as a DIG (Ops) of the Border Security Force and is posted in Masimpur, Silchar, Assam. It is the contention of the petitioner that the petitioner is a member of a recognized Schedule Tribe from the State of Rajasthan under Article 342 of the Constitution of India and is therefore entitled to Income Tax Exemption as provided under Section 10(26) of the Income Tax Act, 1961.
The grievance of the writ petitioner was that although he is certified to be a member of the Schedule Tribe “Meena” in the State of Rajasthan and by virtue of which he is exempted from payment of Income Tax under the provisions of Section 10(26) of the Income Tax Act, 1961, Income Tax has been deducted from his salary in the form of Taxes Deducted from Source (TDS).
Time and again, the petitioner has represented before the authorities concerned to refund the taxes deducted from his salary as he is exempted from payment of Income Tax under Section 10(26) of the Income Tax Act, 1961. However, the Income Tax deducted from his salary has not been refunded till date
A Single Bench of the Gauhati High Court observed that “The petitioner is indeed entitled to the benefits accrued under Section 10(26) of the Income Tax Act, 1961. Accordingly, Mandamus is hereby issued to the respondent, more particularly, the Commissioner of Income Tax (TDS) as well as the concerned Income Tax Officer of the ward to expeditiously process the request for refund of income tax deducted from the salary of the petitioner and remit to the petitioner forthwith.”
Alleging wilful and deliberate non-compliance of order dated 03.02.2023 passed in WP(C) 404/2023, the petitioner has filed this contempt petition under Sections 11 and 12 of the Contempt of Courts Act, 1971 read with Article 215 of the Constitution of India.
A Single Bench of the Gauhati High Court comprising of Justice Kalyan Ray Surana ordered to issue notice returnable in 4 (four) weeks. The Court also directed the petitioner to take steps within 2 (two) days for service of notice on the respondents by registered post with A/D.
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