Bank Of Maha. Officers, Thr Dy. General Secretary, Nagpur v. Union Of India, Thr Commissioner Of Income Tax, Nagpur And Others

1 203.wp.1450.10.odt

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

NAGPUR BENCH, NAGPUR WRIT PETITION NO.

1450/2010 Bank of Maharashtra Officers' Organisation Vs.

Union of India and Ors.

................................................................................................................................... Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's order or directions and Registrar's orders ................................................................................................................................................... Mr. U. S. Dastane, Advocate for Petitioner.

Mr. Anand Parchure, Advocate for Respondent No.2. Mr. A. M. Ghare, Advocate for Respondent No.3. CORAM :

A.S.CHANDURKAR AND MRS.VRUSHALI V. JOSHI,JJ.. DATED :

08.06.2023 .

This writ petition has been preferred by the Bank of Maharashtra Officers' Organization seeking to raise a challenge to the amendment as made in Section 17(2) of The Income Tax Act, 1961 by virtue of Finance Act, 2007 which came into effect on 01.04.2002. The learned Counsel for the parties submit that the similar challenge has been raised by various other Officers' Associations of other Nationalized Banks and the same is pending at the Principal Seat. The said Writ Petition Nos. are 438/2008, 1347/2008, 1350/2008, 825/2006, 928/1994, 522/1996, 677/1995, 2088/2006, 2773/2005.

2.

It is submitted by the learned Counsel for the petitioner that since very same challenge is pending at the Principal Seat the adjudication of that challenge would govern the rights of the present petitioners since they are similarly situated. He therefore submits that the adjudication in those matters at the Principal Seat could be made

2 203.wp.1450.10.odt applicable to the present petitioners.

3.

We find that the aforesaid submission is reasonable and deserves acceptance.

4.

We note that initially ad interim relief in terms of prayer clause - (v) was granted on 30.03.2010. The same was however modified on 21.12.2010 by directing that in the event, the petitioner succeeds in the writ petition, its members would be entitled to claim refund of the incometax paid or to claim adjustment thereof in the assessment year subsequent to the year in which the writ petition would be decided.

5.

In view of aforesaid, the present writ petition is disposed of by observing that the adjudication of the Writ Petition Nos. 438/2008, 1347/2008, 1350/2008, 825/2006, 928/1994, 522/1996, 677/1995, 2088/2006, 2773/2005 at the Principal Seat would govern the rights of the present parties.

6.

Rule accordingly. No costs.

(MRS.VRUSHALI V. JOSHI, J.) (A.S.CHANDURKAR, J.) RGurnule MANOJ MANDADE 14:08