Gauhati High Court Issues Notice On Contempt Plea Alleging Non-Compliance Of Direction To Refund Tax Deducted From BSF DIG’s Salary

The Gauhati High Court on Monday issued notice to the Income Tax Officials in a contempt petition filed by a DIG of Border Security Force alleging non-compliance of the court order directing the IT authorities to refund the tax deductions made from the officer's salary.

The single judge bench of Justice Kalyan Rai Surana issued the notice, returnable in 4 weeks. The court clarified that the pendency of the contempt petition shall not be a bar for authorities to comply with the court order.

The officer alleged wilful and deliberate non-compliance of the court order dated February 03 wherein it was held that he is entitled to the benefits accrued under Section 10(26) of the Income Tax Act, 1961, as a member of a Schedule Tribe.

The court in the order had held that the petitioner is entitled to the benefits under Section 10(26) of the IT Act, 1961 and directed 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.

Before the writ court, the petitioner had contended that he is a member of ‘Meena’ community which is a recognised Schedule Tribe from the State of Rajasthan under Article 342 of the Constitution of India and therefore, he is entitled to Income Tax exemption as provided under Section 10(26) of the Income Tax Act, 1961. It was submitted by the petitioner that income tax has been deducted from his salary in the form of Taxes Deducted from Source (TDS). 

Case Title: Dr. Chyawan Prakash Meena v. Raja Ghosh, IRS & 4 Ors.

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