Law: Income Tax Act, 1961

Section: 192

Law: Constitution of India

Section: 226

(a) Income-tax--Deduction of tax at source--Writ---Salary---Claim that certain allowances did not form part of salary and deduction of tax at source need not be made in respect of it---Question could be decided under provisions of Income-tax Act---Question would not be decided in writ proceedings---Indian Income Tax Act, 1961, S.192---Constitution of India, Art.226. (b) Writ--- ---- Existence of alternate remedy---Writ will not normally issue---Indian Income Tax Act, 1961---Constitution of India, Art.226. Held, dismissing the writ petition, that if some allowance was not to be included in the income of the petitioners such as breach of rest allowances or the torch cell allowance the petitioners were free to claim that the allowances need not be included in salary for purposes of deduction of tax at source under section 192 of the income Tax Act, 1961. This was not a fit case to interfere in the petition under Article 226 of the Constitution of India, as an adequate remedy is provided in the Income-tax Act. The interest of the Revenue had to be kept in mind. If interference were made under Article 226 of the Constitution, then, the interest of the Revenue would be jeopardised for a long duration, if the petition failed. It is a well­ settled principle of law that when a remedy is provided, then, the Court though it can exercise its power under Article 226 of the Constitution, should be slow to use its Constitutional powers even though they are discretionary. A mandamus can be issued only for the performance of a statutory obligation. There was no statutory obligation for making a representation to the authority and to pay tax only after the decision of the authority. JUDGMENT By means of this petition, the petitioners who are 232 in number have corm to this Court, seeking relief for grant of a declaration that the breach of rest allowance and the torch cell allowance cannot be subjected to income-tax to the extent referred to in the notifications dated July 1, 1992 (Annexure P.2 to the petition), and dated July 7, 1995 (Annexure P.3 to the petition), and for directing respondents Nos. l to 5 for not deducting the income-tax at source from the amounts of torch…

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