R.Chandran, M.A., M.L., v. The Treasury Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 11.03.2024

CORAM

THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM and THE HONOURABLE MR. JUSTICE K.RAJASEKAR and W.M.P.No.3170 of 2016 and M.P.Nos.2 & 3 of 2015 R.Chandran, M.A., M.L., ... Petitioner Vs.

1. The Treasury Officer, District Treasury, Coimbatore District.

2. Union of India, Rep.by its Secretary, Ministry of Law and Justice, 4th Floor, A-Wing, Shasri Bhawan, New Delhi.110001.

3. The State of Tamil Nadu, Rep.by its Secretary, Department of Finance, Fort St.George, Chennai-9.

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(R2 & R3 are impleaded as per order dated 10.11.2017 by RSAJ & NSKJ in WMP.30809/17 in WP.7814/15)

4. The Principal Secretary/ Commissioner of Treasuries and Accounts, Nandanam, Chennai-35.

5. The Registrar General, High Court, Madras.

(R4 & R5-are impleaded as per order dated 23.7.2018 by MVJ & MNKJ in WP.7814/15) ... Respondents Prayer :- Writ petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Ceriorarified Mandamus, to call for the entire records relating to Respondent's order dated 24.02.2015 in T.No. 58048/20.2.15 and quash the same and forbearing the respondent from deducting the amount from the petitioner's salary which is against the order of the Supreme Court of India dated 20.03.2002. For Petitioner :

Mrs.Mythili Srinivas For Respondents :

Mr.P.Ananda Kumar, Government Advocate (for R1 & R3);

Mr.T.L.Thirumalaisamy, Central Government Standing Counsel (for R2).

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O R D E R

(Order of the Court was delivered by S.M.Subramaniam J.) The Treasury Form 69, seeking deduction of tax for surrendered leave salary, is under challenge in the present writ petition.

2. The learned counsel appearing on behalf of the 2nd respondent, Union of India, made a submission that the surrendered leave salary is taxable and it is deducted from all the employees and also from the judicial officers in the District Judiciary. Thus, there is no infirmity in respect of the tax deducted for the surrendered leave salary. Thus, we do not find any force in the contentions raised by the petitioner.

3. Accordingly, the writ petition stands dismissed. No costs. Consequently, connected miscellaneous petitions are closed. (S.M.S.J.,) (K.R.S.J.,) 11.03.2024 Index : Yes/No Speaking order/Non-Speaking order (sha) 3/5

To

1. The Treasury Officer, District Treasury, Coimbatore District.

2. Union of India, Rep.by its Secretary, Ministry of Law and Justice, 4th Floor, A-Wing, Shasri Bhawan, New Delhi.110001.

3. The State of Tamil Nadu, Rep.by its Secretary, Department of Finance, Fort St.George, Chennai-9.

4. The Principal Secretary/ Commissioner of Treasuries and Accounts, Nandanam, Chennai-35.

5. The Registrar General, High Court, Madras.

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S.M.SUBRAMANIAM, J.

and K.RAJASEKAR, J.

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