The Corresspondent v. The Central Board Of Direct

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 27.03.2019

CORAM:

THE HONOURABLE DR.JUSTICE VINEET KOTHARI and THE HONOURABLE MRS.JUSTICE T.KRISHNAVALLI W.P.(MD) No.13098 of 2016 and WMP.(MD) Nos.9878, 9879 and 10511 of 2016 The Correspondent, St. Joseph's College Higher Secondary School, Tiruchirappali District - 620 002.

... Petitioner -vs1.The Central Board of Direct Taxes, rep. by its Chairman, Room No.155A, North Block, New Delhi - 110 001.

2.The Principal Chief Commissioner of Income Tax, No.121, Mahatma Gandhi Road, Chennai - 600 034.

3.The Income Tax Officer, O/o.Principal Chief Commissioner of Income Tax, No.121, Mahatma Gandhi Road, Chennai - 600 034.

4.The Director of Treasuries & Accounts, Saidapet, Chennai - 600 015.

5.Pay & Accounts Officer, Treasuries & Accounts Department, Chennai - 600 001.

6.The District Treasury Officer, Collectorate Campus, Tiruchirappalli - 620 001.

7.The Chief Educational Officer, Tiruchirappalli - 620 002, 8.The District Educational Officer, Tiruchirappalli - 620 002,

... Respondents PRAYER: Petition is filed under Article 226 of the Constitution of India, to issue a writ of Certiorari, calling for the records relating to the impugned proceedings issued by the 2nd respondent Principal Chief Commissioner of Income Tax, Tamil Nadu, Chennai in Letter C.No.Misc./PRO/2015-16 dated 07.10.2015 and the consequent Circular of the 4th respondent Director of Treasuries and Accounts in Rc.No.23545/2014/E1 dated 26.10.2015 insisting upon the petitioner to deduct Income Tax (TDS) from the salaries of Rev.Fr.A.Simonraj S.J. As Headmaster in the petitioner's school, quash the same, in so far as the petitioner's school is concerned.

For Petitioner : Mr.T.Cibi Chakraborthy For Respondents : Mrs.S.Srimathy, learned standing counsel for RR1 to 8.

O R D E R

[Order of the Court was made by DR.VINEET KOTHARI, J.] In view of the decision rendered (by us) today i.e on 27.03.2019 in W.A.(MD) Nos.1446 of 2016 batch, the present writ petition is liable to be dismissed and (accordingly) the same is dismissed. There is no order as to costs. Consequently, connected miscellaneous petitions are also dismissed.

Sd/- Assistant Registrar (co) // True Copy // Sub Assistant Registrar(CS) To 1.The Director of Treasuries & Accounts, Saidapet, Chennai - 600 015.

2.Pay & Accounts Officer, Treasuries & Accounts Department, Chennai - 600 001.

3.The District Treasury Officer, Collectorate Campus, Tiruchirappalli - 620 001.

4.The Chief Educational Officer, Tiruchirappalli - 620 002, 5.The District Educational Officer, Tiruchirappalli - 620 002, 6.The Chairman , Central Board of Direct Taxes, Room No.155A, North Block, New Delhi - 110 001.

7.The Principal Chief Commissioner of Income Tax, No.121, Mahatma Gandhi Road, Chennai - 600 034.

8.The Income Tax Officer, O/o.Principal Chief Commissioner of Income Tax, No.121, Mahatma Gandhi Road, Chennai - 600 034.

arul +1 cc to Mr.T.Cibi Chakraborthy , Advocate SR.No.57271 +1 cc to The Special Government Pleader Sr.No.57988 W.P.(MD) No.13098 of 2016 and W.M.P.(MD) Nos.9878, 9879 and 10511 of 2016 27.03.2019 KM/(04.06.2019) 3P 11C