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Patna High CourtMJC/305/2015disposed

Manoj Kumar Chaudhary v. The State Of Bihar And ORS

2017-03-01Mr. Justice Shivaji Pandey2 pages

IN THE HIGH COURT OF JUDICATURE AT PATNA

Miscellaneous Jurisdiction Case No.305 of 2015 IN Civil Writ Jurisdiction Case No. 10689 of 2013 =========================================================== Manoj Kumar Chaudhary, son of Shri Bashisth Narayan Chaudhary, resident of Village- Deoda P.S.- Banka, District- Banka, at present resident of MohallaKaimashikoh, P.S.- Chowk, District- Patna. .... .... Petitioner/s

Versus

1. The State of Bihar

2. Shri Ram Shankar, District Land Acquisition Officer, Banka.

3. Shri Saket Kumar, District Collector, Banka. .... .... Respondents/Opp. Parties =========================================================== Appearance :

For the Petitioner/s : Mr. Madhav Krishna For the Respondent/s : Mr. Devendra Kr Sinha =========================================================== CORAM: HONOURABLE MR. JUSTICE SHIVAJI PANDEY ORAL JUDGMENT Date: 01-03-2017 Heard learned counsel for the petitioner and counsel for the State.

A grievance has been raised by the petitioner that the authorities have wrongly made income tax deduction from the lump sum paid to the petitioner under the law.

The opposite parties are bound to deduct the amount and submit the same to the Income Tax Department. If the petitioner is of the view that he is not liable to pay Income Tax, he may file an application for refund of the same. Learned counsel for the petitioner submits that it is the Bashisth Narayan Choudhary against whose name the deduction has been deposited whereas the petitioner is the

Patna High Court MJC No.305 of 2015 dt.01-03-2017 son of Bashisth Narayan Choudhary. In that view of the matter, the petitioner will have a liberty to file an application for refund of the amount and the Income Tax Authority will examine the case of the petitioner and take a decision in accordance with law. With the aforementioned observation, this application is disposed of.

(Shivaji Pandey, J) Rishi/- AFR/NAFR NAFR CAV DATE NA Uploading Date 04.03.2017 Transmission Date